Daily Archives: December 8, 2018

Land owner liable to pay GST on premises allotted to him under Joint Development Agreement

By | December 8, 2018

Land owner liable to pay GST on premises allotted to him  Authority of Advance Ruling Karnataka In re Patrick Bernardinz D’Sa  Appeal Number : Advance Ruling No. KAR ADRG 29/2018 Date of Judgement/Order : 28/11/2018 In re Patrick Bernardinz D’Sa (GST AAR Karnataka) The applicant’s question ‘Whether the applicant being the land owner is liable to… Read More »

GST Glossary of terms

By | December 8, 2018

Glossary of terms GST GST is Goods and Services Tax levied on the supply of Goods and Services. GST will subsume various indirect taxes levied by the state and central governments. It is expected to bring together India under a single market. The implementation of GST is expected to lower the cost of goods and… Read More »

Category: GST

HC allowed to carry out modifications in GSTR-1 & GSTR-3B for taking IGST refund

By | December 8, 2018

HIGH COURT OF BOMBAY Star Rays v. Union of India M.S.SANKLECHA AND RIYAZ I. CHAGLA, JJ. WRIT PETITION NO. 2483 OF 2018 OCTOBER  22, 2018 Arshil Shah and Parisha Shah for the Petitioner. Vijay Kantharia and Ram Ochani for the Respondent. ORDER 1. This petition under Article 226 of the Constitution of India seeks a refund of integrated goods and service tax paid in respect… Read More »

How to apply for refund of wrongly paid GST of Intra-State Supply instead of Inter-State Supply and Vice Versa

By | December 8, 2018

Applying of Refund on Tax paid on an Intra-State Supply which is subsequently held to be Inter-State Supply and Vice Versa [ Also refer GST Refund : Free Study Material ] Watch Video Tutorial by CA Satbir Singh FAQs > 1. When refund application can be filed using reason as “Refund on tax paid on an Intra… Read More »

Depreciation allowable on public roads by treating as buildings : SC

By | December 8, 2018

SUPREME COURT OF INDIA Principal Commissioner of Income Tax v. GVK Jaipur Expressway Ltd. ROHINTON FALI NARIMAN AND NAVIN SINHA, JJ. SPECIAL LEAVE PETITION (CIVIL) DIARY NO. 32340/2018 OCTOBER  5, 2018 K. Radhakrishnan, Sr. Adv., D.L. Chidananda, Rohit Rao, Ms. Harshita Bhatnagar, Advs. and Mrs. Anil Katiyar, AOR for the Petitioner. ORDER   1. Delay condoned. 2. The Special Leave Petition is dismissed. ANNEX [2018]… Read More »