CIRCULAR
|
Circular No. |
Subject |
| Circular No. 211/05/2024-GST dt.26.06.2024 | Clarification on time limit under Section 16(4) of CGST Act, 2017 in respect of RCM supplies received from unregistered persons. |
|
Circular No. 160/16/2021-GST dt. 20/09/2021 [Para 1(1)] |
Clarification in respect of certain GST related issues |
PRESS RELEASE
CASE LAW
|
Authority |
One liner |
|
2024(08)LCX0190 Madras High Court Ohm Sakthi Blue Metals |
Tax demand due to one-day delay in filing GSTR-3Breturn is quashed as it is justifiable due to the GST Council's retrospective extension of the deadline for filing GSTR-3B returns. |
|
2024(06)LCX0012 Kerala High Court M Trade Links |
Time limit for furnishing
the return for the month of September is to be treated as 30th November
in each financial year with effect from 01.07.2017, in respect of the
assessee who had filed their returns for the month of September on or
before 30th November, and their claim for ITC should be processed, if
they are otherwise eligible for ITC. |
|
2024(01)LCX0117 Supreme court of india Mrityunjay Kumar |
Issued notice to the respondents on the prayer for interim relief as well as on the SLP, returnable on 05.02.2024 |
|
2023(12)LCX0257 Kerala High Court Unity Ooh Media Solutions Private Limited |
ITC denied due to supplier's GSTR-1 delay; Opportunity should be given to the assessee to prove that claim is bonafide and genuine. |
|
2023(09)LCX0060 Kerala High Court Henna Medicals Bus Stand Road |
ITC cannot be denied merely on the difference of GSTR 2A and 3B. |
|
2023(07)LCX0027 Andhra Pradesh High Court Thirumalakonda Plywoods |
Section 16(2) of APGST/CGST Act, 2017 has no overriding effect on Section 16(4) of the said Act as both are not contradictory with each other. They will operate independently. |
|
2023(09)LCX0005 Patna High Court Gobinda Construction |
Section 16(4) of the CGST Act, 2017 is constitutionally valid and are not violative of Article 19(1)(g) and Article 300 (A) |
|
Calcutta High Court BBA Infrastructure Limited |
Provision u/s 16(4) CGST is one of the conditions which makes a registered person entitled to ITC and by no means Sub Section (4) can be said to be violative of Article 300A of the Constitution of India |