Circular No.

Subject

Circular No. 160/16/2021-GST dt. 20/09/2021 [Para 1(1)] 

Topic

Publish Date

Circular No. 211/5/2024-GST - A Detailed Analysis

As we know that there is a concept of RCM under the GST law through which the liability to tax is shifted from the supplier to the recipient. The list of goods on which RCM is applicable is given under Notification No. 04/2017 Central Tax (Rate) dated 28.06.2017 and the list of services which are covered under RCM are given in Notification 13/2017 CT (R) dated 28.06.2017. The recipient who deposits the tax under RCM can also claim the input tax credit............... Read More

Authority

One liner

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.

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.
Constitutional validity of Section 16(2)(c) & Section 16(4) is upheld.
 

Supreme court of india

Mrityunjay Kumar

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.

Kerala High Court

Henna Medicals Bus Stand Road

ITC cannot be denied merely on the difference of GSTR 2A and 3B.

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.

Patna High Court

Gobinda Construction

2023(12)LCX0137

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