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CA Bimal Jain

@BimalGST

Nov 30, 2024

💥📍Important #GST updates of this week

📌 Claim for refund is valid if the levy imposed was unconstitutional, even if it is beyond the usual statutory time limit for refund applications

✔️ Gujarat High Court - H K Enterprise Vs Union of India & Ors

1/17

📌 Catering services provided to in-patients do not qualify as an integral part of healthcare services. GST applicable

✔️ West Bengal AAR - Bamapada Jana ., In re

2/17

📌 Electronic Credit Ledger can be used for paying pre-deposit for an appeal

✔️ Madras High Court - Ford India Private Limited Vs Joint Commissioner (ST)

3/17

Read 17 tweets

CA Bimal Jain

@BimalGST

Jan 27, 2024

💥📍Important #GST updates of this week:

📌 Mistaken claim of ITC under CGST and SGST instead of IGST: Court orders Revenue to to consider the rectification application and pass necessary orders

Kerala HC - Divya S.R. Vs Union of India

1/14

📌 Upfront premium paid by the applicant towards the services of leasing of the land for industrial purposes by SMPK Port is not exempted

West Bengal AAR - Anmol Industries Limited ., In re

2/14

📌 Order set aside as the copy was not physically served due to which the taxpayer was unaware about the said notice

Madras HC - Jak Communications Private Limited Vs Deputy Commercial Tax Officer

3/14

Read 14 tweets

CA Bimal Jain

@BimalGST

Nov 11, 2023

💥📍Important #GST updates of this week

📌 Recovery proceedings arising out of differences in GSTR-1 and GSTR-3B cannot be effected without complying with Rule 88C

Madras HC – [Caterpillar India Pvt. Ltd. Vs Assistant Commissioner]

To Know More:

1/8a2ztaxcorp.com/no-recovery-to…

📌 Extension of time limit for application for revocation of cancellation of registration granted even when registration was cancelled after 31.3.2023

Madras HC – [GMR Enterprises Vs Commercial Tax Officer]

2/8

📌 Interest and penalty are not leviable on excess ITC reversed before utilization

P&H HC – [Deepak Sales Corporation Vs Union of India]

3/8

Read 8 tweets

CA Bimal Jain

@BimalGST

Oct 21, 2023

💥📍Important #GST updates of this week

📌 Pre-condition payment for GST First Appeals can be adjusted using unutilized ITC from the Electronic Credit Ledger

Madras HC – [Larsen & Toubro Limited Vs Joint Commissioner (ST)]

1/10

📌 Transfer of TDS from the pre-GST era to the post-GST era is allowed

Tamil Nadu HC - [Indiabulls Construction Limited Vs Assistant Commissioner (State Tax)]

2/10

📌 Electronic Credit Ledger cannot be blocked by an Officer of the rank below that of the Assistant Commissioner

Bombay HC – [Guru Storage Batteries Vs State of Maharashtra]

3/10

Read 10 tweets

CA Bimal Jain

@BimalGST

Jun 12, 2023

📍💥Important Update: 2 Factor Authentication will be made mandatory from July 15, 2023 for all taxpayers with AATO above 100cr

#GST #GSTeWayBill #gstwithbimaljain #a2ztaxcorpllp #einvoice

Read the Complete Update below 👇🏻

To enhance the security of e-Way Bill/e-Invoice System, NIC is introducing 2-Factor Authentication for logging in to e-Way Bill/e-Invoice system. In addition to username and password, OTP will also be authenticated for login.

There are 3 different ways of receiving the OTP. You may enter any of the OTP and login to system. The various modes of generating OTP are explained below:

Read 10 tweets

CA Bimal Jain

@BimalGST

May 31, 2023

🚨 Rajasthan High Court landmark ruling:

‘Pizza’, ‘Sandwich’ is ‘Cooked Food’, 'not Bakery product'; Looks at subsequent legislation

Read More Below:

#VAT #food #Pizza #a2ztaxcorpllp #GSTwithBimalJain

1/10

Rajasthan HC holds sale of ‘pizza’ and ‘sandwiches’ to be ‘cooked foods’, eligible to exemption from payment of VAT in excess of 5% vide notification dated March 09, 2010;

2/10

Perusing Notification and Entry providing for rate of tax @ 14% on goods notified therein, as well as ubsequent amendments to Rate Schedule, HC at the outset clarifies that the sale of ‘pizza’ and ‘sandwich’ would qualify as sale of ‘cooked food’;

3/10

Read 10 tweets

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