When does GSTAT start accepting appeals under GST? – March, 2025 update
When does GSTAT start accepting appeals under GST? On March 24, 2025, during a Lok Sabha session, Shri Pradyut Bordoloi […]
GST News
Whether the cases where tax has been paid through return in FORM GSTR-3B instead of through FORM GST DRC-03, prior to enforcement of CGST Section 128A would be eligible for the benefit?, now clarified
The issue concerns whether taxpayers who have paid tax through FORM GSTR-3B instead of FORM GST DRC-03, before the notification of Section 128A of the CGST Act (i.e., before 1st November 2024), are eligible to claim benefits under this section.
Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Maharashtra and Lakshadweep
Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Maharashtra and Lakshadweep Dear Taxpayers, This is
Advisory on E-Way Bill Generation for Goods Under Chapter 71
Clarification on E-Way Bill Requirement for Goods under Chapter 71 Rule 138(14) of the Central Goods and Services Tax (CGST)
Clarification on payment of GST on RCM basis on renting of commercial property by Unregistered Person to a Registered Person for Taxpayers registered under Composition Levy
RCM on renting of commercial property by Unregistered Person to a Registered Person (registered under Composition Levy) Renting of immovable
GST is applicable on the services such as housekeeping, civil maintenance, furniture maintenance and horticulture provided by facility management agency to Municipal Corporation
These services are not supplied in relation to performing any functions entrusted to a Municipality under Article 243W of The Constitution of India. Such services are not covered under the scope of entry at Sr. No. 3A of the notification No. 12/2017-CTR dated 28.06.2017. Hence, GST is applicable on the services provided by facility management agency to MCD, Delhi HQ for upkeep of its head quarter building at applicable rates as these services are not covered under the scope of entry at Sr. No. 3A of the notification No. 12/2017-CTR dated 28.06.2017.
Whether Delhi Development Authority (DDA) is a local authority as per section 2(69) of the CGST Act, 2017?
An authority which is similar to the elected self-governing body such as Municipal Committee and which is entrusted with the control and management of municipal or local fund can be termed as local authority. It is hereby clarified that DDA cannot be treated as local authority under GST law.