Latest
High Court Reads Down Section 16(2)(aa): Protection for Bona Fide Buyers under GST.
High Court Reads Down Section 16(2)(aa): Protection for Bona Fide Buyers under GST.
Clause
Requirement
(a)Buyer must possess a valid tax invoice/debit note.(aa)SupplierPost Under: GST| Article
GST: ą“øą“¤ąµą“Æą“øą“Øąµą“§ą“®ą“¾ą“Æą“æĀ ą“µą“¾ą“ąµą“ąµą“Øąµą“Øą“µąµ¼ą“ąµą“ąµą“³ąµą“³ ITC ą“øą“ą“°ą“ąµą“·ą“£ą“ āĀ ą“øąµą“ąµą“·ąµ» 16(2)(aa)Ā ą“ąµą“ą“¤ą“æĀ ą“µąµą“Æą“ąµą“¤ą“®ą“¾ą“ąµą“ą“æ.
GST: ą“øą“¤ąµą“Æą“øą“Øąµą“§ą“®ą“¾ą“Æą“æ ą“µą“¾ą“ąµą“ąµą“Øąµą“Øą“µąµ¼ą“ąµą“ąµą“³ąµą“³ ITC ą“øą“ą“°ą“ąµą“·ą“£ą“ - ą“øąµą“ąµą“·ąµ» 16(2)(aa) ą“ąµą“ą“¤ą“æ ą“µąµą“Æą“ąµą“¤ą“®ą“¾ą“ąµą“ą“æ.
ą“ąµą“²ąµą“øąµ
ą“µą“æą“¶ą“¦ąµą“ą“°ą“£ą“
(a)ą“Øą“æą“ąµą“¤ą“æ ą“ąµ»ą“µąµą“Æąµą“øąµ ą“ ą“²ąµą“²ąµą“ąµą“ą“æąµ½ ą“”ąµą“¬ą“æą“±ąµą“±ąµ ą“Øąµą“ąµą“ą“æą“Øąµą“±ąµ ą“Ŗą“ąµ¼ą“Ŗąµą“Ŗąµ ą“ąµą“µą“¶ą“ ą“µąµą“£ą“.(aa)ą“µą“æą“¤ą“°ą“£ą“ąµą“ą“¾ą“°ąµ» ą“ąµ»ą“µąµą“Æąµą“øąµ GSTR-1-ąµ½ ą“ ą“Ŗąµāą“²ąµą“”ąµ ą“ąµą“Æąµą“¤ąµ ą“ ą“¤ąµ ą“µą“¾ą“ąµą“ąµą“Øąµą“Øą“µąµ¼ą“ąµą“ąµą“ (GSTR-2B-ąµ½) ą“ą“¾ą“£ą“¾ą“µąµą“Øąµą“Ø ą“°ąµą“¤ą“æą“Æą“æąµ½ ą“ą“Æą“æą“°ą“æą“ąµą“ą“£ą“.(b)ą“µą“øąµą“¤ąµą“ąµą“ąµ¾ / ą“øąµą“µą“Øą“ąµą“ąµ¾ ą“²ą“ą“æą“ąµą“ą“æą“°ą“æą“ąµą“ą“£ą“.(c)ą“Øą“æą“ąµą“¤ą“æ ą“øąµ¼ą“ąµą“ą“¾ąµ¼ą“ąµą“ąµ ą“ ą“ą“ąµą“ą“æą“°ą“æą“ąµą“ą“£ą“.(d)ą“µą“¾ą“ąµą“ąµą“Øąµą“Øą“µąµ» GSTR-3B ą“±ą“æą“ąµą“ąµąµŗ ą“øą“®ąµ¼ą“Ŗąµą“Ŗą“æą“ąµą“ą“æą“°ą“æą“ąµą“ą“£ą“.ą“µą“æą“·ą“Æą“
ą“µą“æą“§ą“æ
ą“øąµą“ąµą“·ąµ» 16(2)(aa)ą“ ą“øą“¾ą“§ąµą“µą“²ąµą“², ą“ą“Øąµą“Øą“¾ąµ½ ą“¬ąµą“£ą“«ąµą“”ąµą“µą“¾ą“ąµą“ąµą“Øąµą“Øą“µą“°ąµą“øą“ą“°ą“ąµą“·ą“æą“ąµą“ą“¾ąµ»ą“±ąµą“”ąµą“”ąµąµŗą“ąµą“Æąµą“¤ąµ.ITC ą“Øą“æą“·ąµą“§ą“æą“ąµą“ąµą“Øąµą“Øą“¤ą“æą“Øąµ ą“®ąµą“®ąµą“Ŗąµą“µą“¾ą“ąµą“ąµą“Øąµą“Øą“µą“Øąµ ą“ąµąµ¾ą“ąµą“ąµą“ą“Æąµą“ ą“ąµ»ą“µąµą“Æąµą“øąµ, ą“Ŗą“£ą“®ą“ą“ąµą“ą“¤ą“æą“Øąµą“±ąµ ą“¤ąµą“³ą“æą“µąµ, ą“”ąµą“²ą“æą“µą“±ą“æ ą“°ąµą“ą“ąµ¾ ą“Ŗą“°ą“æą“¶ąµą“§ą“æą“ąµą“ą“£ą“®ąµą“Øąµą“Øąµą“.CBIC-ą“Øąµ ą“Øą“æąµ¼ą“¦ąµą“¦ąµą“¶ą“ą“Ŗąµą“°ą“¾ą“Æąµą“ą“æą“ ą“øą“ą“µą“æą“§ą“¾ą“Øą“®ąµą“°ąµą“ąµą“ą“£ą“, ą“µą“æą“¤ą“°ą“£ą“ąµą“ą“¾ą“°ą“Øąµą“±ąµ ą“Ŗą“æą““ą“µąµą“ąµ¾ą“ąµą“ąµ ą“µą“¾ą“ąµą“ąµą“Øąµą“Øą“µą“Øąµ ą“¶ą“æą“ąµą“·ą“æą“ąµą“ą“¾ą“¤ą“æą“°ą“æą“ąµą“ą“¾ą“Øą“¾ą“Æą“æ.ą“øąµą“„ą“æą“¤ą“æ
ą“Ŗą“°ą“æą“¹ą“¾ą“°ą“ / ą“Øą“æą“Æą“®ą“
ą“µą“¾ą“ąµą“ąµą“Øąµą“Øą“µąµ» GST ą“ ą“ą“ąµą“ą“æą“ąµą“ąµą“£ąµą“ąµ, ą“µą“æą“¤ą“°ą“£ą“ąµą“ą“¾ą“°ąµ» GSTR-1 ą“øą“®ąµ¼ą“Ŗąµą“Ŗą“æą“ąµą“ą“æą“ąµą“ą“æą“²ąµą“²ITC ą“Øą“æą“·ąµą“§ą“æą“ąµą“ą“¾ąµ» ą“Ŗą“¾ą“ą“æą“²ąµą“²; ą“µą“¾ą“ąµą“ąµą“Øąµą“Øą“µą“Øąµ ą“°ąµą“ą“ąµ¾ ą“®ąµą“ąµą“Ø ą“¬ąµą“£ą“«ąµą“”ą“¾ą“Æą“¤ą“¾ą“Æą“æ ą“¤ąµą“³ą“æą“Æą“æą“ąµą“ą“¾ą“.ą“µą“æą“¤ą“°ą“£ą“ąµą“ą“¾ą“°ą“Øąµą“±ąµ ą“°ą“ą“æą“øąµą“ąµą“°ąµą“·ąµ» ą“Ŗą“æą“Øąµą“Øąµą“ąµ ą“±ą“¦ąµą“¦ą“¾ą“ąµą“ą“æą“µą“¾ą“ąµą“ąµą“Øąµą“Øą“µą“Øąµ ą“¤ąµą“³ą“æą“µąµą“ąµ¾ ą“®ąµą“ąµą“Ø ITC ą“²ą“ąµą“Æą“®ą“¾ą“ąµą“.ą“ąµ»ą“µąµą“Æąµą“øąµ 2B-ąµ½ ą“ą“¾ą“£ąµą“Øąµą“Øą“æą“²ąµą“²ą“µą“¾ą“ąµą“ąµą“Øąµą“Øą“µąµ» ą“ąµ»ą“µąµą“Æąµą“øąµ, ą“Ŗąµą“Æąµą“®ąµą“Øąµą“±ąµ, ą“”ąµą“²ą“æą“µą“±ą“æ ą“°ąµą“ą“ąµ¾ ą“øą“®ąµ¼ą“Ŗąµą“Ŗą“æą“ąµą“ą“£ą“.ą“ąµą“øąµ ą“Ŗąµą“°ąµ
ą“ąµą“ą“¤ą“æą“Æąµą“ąµ ą“Øą“æą“²ą“Ŗą“¾ą“ąµ
Suncraft Energy Pvt Ltd v.Post Under: GST| Article
Restoration of GST Registration Allowed Subject to Filing of Returns and Payment of Dues.
Restoration of GST Registration Allowed Subject to Filing of Returns and Payment of Dues.
Provision
Description
Section 29, CGST ActPower to cancel registrationPost Under: GST| Article
āą“Øą“æą“ąµą“¤ą“æ, ą“Ŗą“æą““, ą“Ŗą“²ą“æą“¶ ą“ ą“ą“ąµą“ąµ ą“±ą“æą“ąµą“ąµą“£ąµą“ąµ¾ ą“øą“®ąµ¼ą“Ŗąµą“Ŗą“æą“ąµą“ą“¾ąµ½ ą“®ą“¾ą“¤ąµą“°ą“®ąµ GST ą“°ą“ą“æą“øąµą“ąµą“°ąµą“·ąµ» ą“Ŗąµą“Øą“ą“øąµą“„ą“¾ą“Ŗą“æą“ąµą“ąµ ā ą“ą“®ąµą“®ąµ & ą“ą“¾ą“¶ąµą“®ąµąµ¼ ą“¹ąµą“ąµą“ąµą“ą“¤ą“æā
ą“µą“ąµą“Ŗąµą“Ŗąµ
ą“µą“æą“µą“°ą“£ą“
Section 29, CGST ActGST ą“°ą“ą“æą“øąµą“ąµą“°ąµą“·ąµ» ą“±ą“¦ąµą“¦ą“¾ą“ąµą“ą“¾ą“Øąµą“³ąµą“³ ą“ ą“§ą“æą“ą“¾ą“°ą“Section 107(1), CGST Act ą“ ą“Ŗąµą“Ŗąµąµ½ ą“øą“®ąµ¼ą“Ŗąµą“Ŗą“æą“ąµą“ą“¾ą“Øąµą“³ąµą“³ ą“ ą“µą“ą“¾ą“¶ą“Article 226, Constitution of Indiaą“ą“°ą“£ą“Øą“ą“Ŗą“ą“æą“ą“³ą“æąµ½ ą“¹ąµą“ąµą“ąµą“ą“¤ą“æą“Æąµą“ąµ ą“®ąµąµ½ą“Øąµą“ąµą“ą“¾ą“§ą“æą“ą“¾ą“°ą“Bottom of Form
Post Under: GST| Article
Auto Suspension of GST Registration for Not Furnishing Bank Account Details ā Rule 10A Explained.
Auto Suspension of GST Registration for Not Furnishing Bank Account Details - Rule 10A ExplainedBackground
The Goods and Services Tax Network
Post Under: GST| Article
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Latest Posts
- High Court Reads Down Section 16(2)(aa): Protection for Bona Fide Buyers under GST.
- GST: ą“øą“¤ąµą“Æą“øą“Øąµą“§ą“®ą“¾ą“Æą“æĀ ą“µą“¾ą“ąµą“ąµą“Øąµą“Øą“µąµ¼ą“ąµą“ąµą“³ąµą“³ ITC ą“øą“ą“°ą“ąµą“·ą“£ą“ āĀ ą“øąµą“ąµą“·ąµ» 16(2)(aa)Ā ą“ąµą“ą“¤ą“æĀ ą“µąµą“Æą“ąµą“¤ą“®ą“¾ą“ąµą“ą“æ.
- Restoration of GST Registration Allowed Subject to Filing of Returns and Payment of Dues.
- āą“Øą“æą“ąµą“¤ą“æ, ą“Ŗą“æą““, ą“Ŗą“²ą“æą“¶ ą“ ą“ą“ąµą“ąµ ą“±ą“æą“ąµą“ąµą“£ąµą“ąµ¾ ą“øą“®ąµ¼ą“Ŗąµą“Ŗą“æą“ąµą“ą“¾ąµ½ ą“®ą“¾ą“¤ąµą“°ą“®ąµ GST ą“°ą“ą“æą“øąµą“ąµą“°ąµą“·ąµ» ą“Ŗąµą“Øą“ą“øąµą“„ą“¾ą“Ŗą“æą“ąµą“ąµ ā ą“ą“®ąµą“®ąµ & ą“ą“¾ą“¶ąµą“®ąµąµ¼ ą“¹ąµą“ąµą“ąµą“ą“¤ą“æā
- Auto Suspension of GST Registration for Not Furnishing Bank Account Details ā Rule 10A Explained.
Popular Posts
- Income Tax Computation For Individuals: Rules And Rates
- New RCM for Indian Exporters from 01/10/23: Place of Supply Changes
- Who will be considered as the owner of the goods
- Unregistered persons can enroll now in GST for supply of goods through e-commerce operators.
- GSTN Simplified Integration for E-commerce Operators with Unregistered Suppliers who wish supply through E-commerce Operators