CBIC issues clarificatory circular on the long debated intermediary issue bringing in some relief to taxpayers

CBIC issues a laudable circular clarifying the scope of intermediary services. Laying down certain principles and extending illustrative means for better application, the government has taken a step forward in paving the way for clarity on pending litigations especially in case of exports being taxed under the veil of intermediaries. This circular could serve as a map for tax direction across sectors.  

Circular No 159/15/2021-GST dated September 20, 2021

Qualification under 'merely establishments of a distinct person'-CBIC explains

CBIC endeavors to clarify ambiguity surrounding the interpretation of explanation 1 to Section 8 of the IGST Act, 2017 read with condition 5 of Section 2(6) of the IGST Act, 2017 -  export of services - Circular 161/17/2021-GST dated September 20, 2021.

CBIC issues clarification on various GST issues

CBIC issues clarification vide Circular No 160/16/2021-GST dated September 20, 2021 on various issues including delinking of debit notes from invoices, requirement of physical copy of invoice during movement of goods, refund of ITC on exports.

Press Release - 45th GST Council General Meeting

The GST Council held its 45th meeting at Lucknow on September 17, 2021, under the chairmanship of the Union Finance and Corporate Affairs Minister Smt. Nirmala Sitharaman. The recommendations made vide the GST Council meet has been attached herewith.

GSTN issues advisory for taxpayers generating E-way bill where principal supply is service

GSTN issues advisory on September 16, 2021 for taxpayers generating E-way bill where the principal supply is supply of services

45th GST council meeting - what's in store?

With the 45th GST council meeting to be held tomorrow at 11:00 am presided by the Finance Minister Nirmala Sitharaman, lets take a look at the major decisions expected to be rolled

CBIC issues Central Goods and Services Tax Act, 2017 upto 31.08.2021

CBIC issues Central Goods and Services Tax Act, 2017 updated upto 31.08.2021

Writ in high court not maintainable where statutory alternative remedy available in the law rules Supreme Court

The Honorable Supreme Court in the case of The Assistant Commissioner of State Tax and Others v M/s Commercial Steel Limited reported at 2021 (9) TMI 480 - Supreme Court requisites seeking of statutory alternative remedy available under the CGST Act before filing of Writ.

Important compliances for September 2021

With September being a significant month in so far as tax compliance from a GST perspective is concerned, lets take a look at what you need to be ready with. 

Tripura HC renders interim relief on credit denied owing to suppliers fault of non-payment

Honorable High Court of Tripura provides interim relief in case of M/s Sahil Enterprises v UOI reported at 2021 (8) TMI 877 - Tripura High Court against denial of credit under Section 16(2)(c) of the CGST Act, 2017 arising from suppliers omission. 

No GST on employees contribution to canteen charges rules Gujarat AAR

The Authority of Advance Ruling Gujarat holds inapplicability of GST on the contributions made by the employee towards canteen charges - M/s Tata Motors Limited reported at 2021 (8) TMI 735.

Notifications relating to GST Annual returns

The CBIC recently notified Central Goods Central Goods and Services Tax (Sixth Amendment) Rules, 2021 along with various notification concerning the GST annual returns. The said Notifications encompasses a number of amendments and actuals related to the GST annual returns. 

The said Notifications encompasses a number of amendments and actuals related to the GST annual returns.

Source: https://www.cbic.gov.in/htdocs-cbec/gst/central-tax-notfns-2017