Taxlly

About the author

Calcutta High Court Reduces GST Penalty on Expired E-Way Bill – M/s. Appollo Plywood Industries & Ors. vs. Assistant Commissioner of Revenue, State Tax

Judgment Date: 02.08.2025 Coram: Chief Justice T.S. Sivagnanam & Justice Chaitali Chatterjee (Das) Case Background The appellants challenged the penalty of ₹7,31,661/- (200% of tax) imposed under...

GST on Sale of Used Cars by Companies (Registered Entities)

🚘 GST Applicability on Sale of Used Cars When a company sells its used car, GST treatment depends on whether Input Tax Credit (ITC) was...

Supreme Court Affirms Mobile Towers as ‘Plant & Machinery’; ITC Eligible Under GST

Supreme Court Affirms Mobile Towers as ‘Plant & Machinery’; ITC Eligible Under GST New Delhi, August 8, 2025 –   In a significant relief for the telecom...

Calcutta High Court: ITC Cannot Be Denied Solely Due to Supplier’s Retrospective Cancellatio

Calcutta High Court: ITC Cannot Be Denied Solely Due to Supplier’s Retrospective Cancellatio Case Title: Shyamalmay Paul v. Assistant Commissioner of State Tax Writ Petition (Admn.)...

GSTN Advisory – Dated 16 July 2025 New Functionalities Enabled on GST Portal for Special Amnesty Scheme

KoGSTN Advisory – Dated 16 July 2025 New Functionalities Enabled on GST Portal for Special Amnesty Scheme The Goods and Services Tax Network (GSTN) has introduced...

Rooftop Solar Plant Eligible for Full ITC When Used for Business

  AAR Kerala Ruling: Rooftop Solar Plant Eligible for Full ITC When Used for Business Background: Grand Centre Mall installed a rooftop solar plant—comprising panels, inverters, and...

Major Update in GSTR-3B (Table 3.2) – Effective from April 2025 Return

Change in  GSTR-3B (Table 3.2) - Effective from April 2025 Return As per the latest advisory issued on 11 April 2025, Table 3.2 of GSTR-3B...

Important GST Update: Effective from April 1, 2025 Businesses with multiple GST registrations under the same PAN must now obtain Input Service Distributor (ISD)...

Important GST Update: Effective from April 1, 2025 Businesses with multiple GST registrations under the same PAN must now obtain Input Service Distributor (ISD) registration...

If your GST assessment order for FY 2020-21 isn’t favorable, don’t rush to file an appeal just yet — consider rectification first!

Iur GST assessment order for previous FY  isn’t favorable, don’t rush to file an appeal just yet — consider rectification first! By the end of...

Important GST Portal Update for Taxpayer(for input claim under section 16(4))Application for Rectification of Demand Orders”

Important GST Portal Update for Taxpayer(for input claim under section 16(4)) Goods and service Tax (GSTN) has "Enabled Filing of Application for Rectification of Demand...

Important Changes in GSTR-3B Filing starting from January 2025

Important Changes in GSTR-3B Filing starting from January 2025 Auto-populated values in GSTR-3B will be hard-locked to reduce errors and improve accuracy. Key Changes: ▫️Pre-filled Forms: GSTR-3B will...

DRC-03A for payment toward Demand set off

Advisory for Form GST DRC-03A Nov 5th, 2024 1. It has been observed that some taxpayers have paid the demanded amount vide DRC 07/DRC 08/MOV 09/MOV...

Categories

spot_img