Various manner of discharge of tax liability by a RP - RCM, FCM & Deemed Supplier (ECO- Sec 9(5). - permissibility of utilising ITC
Prof. Dippak - GST Club
@clubgst
GST and Indirect Taxation updates
DG Sir - GST Club (English)
Are you a GST enthusiast looking to stay updated on the latest trends and developments in indirect taxation? Look no further than DG Sir - GST Club! This Telegram channel, with the username @clubgst, is dedicated to providing its subscribers with timely updates on GST and indirect taxation. DG Sir - GST Club is the go-to destination for professionals, students, and anyone interested in staying informed about the complex world of GST. With regular updates on changes in tax laws, important court rulings, and expert analysis on key issues, this channel aims to keep its members ahead of the curve. Who is DG Sir? Well, DG Sir is a renowned expert in the field of GST and indirect taxation. With years of experience and in-depth knowledge, DG Sir is committed to sharing valuable insights and practical advice with the members of this exclusive club. What is DG Sir - GST Club? It is a community of like-minded individuals who are passionate about GST and want to expand their understanding of indirect taxation. By joining this club, you will have access to a wealth of resources, including articles, webinars, and discussion forums, all focused on helping you navigate the complex world of GST with confidence. Whether you are a tax professional looking to enhance your expertise, a student eager to learn more about GST, or simply someone interested in staying informed about current tax issues, DG Sir - GST Club has something for everyone. Join today and become part of a vibrant community dedicated to exploring the intricacies of GST and indirect taxation.
Prof. Dippak - GST Club
12 Jan, 12:20
Vigneshwara Transport Company- [2025] 170 taxmann.com 264 (Karnataka)
GST : Where investigation, search and seizure was conducted against assessee by commissioner central Goods Tax, who was not a proper officer for said purpose and a show cause notice was issued to assessee, same was to said aside and amount deposited by assessee was to be returned along with seized documents
GST : Where investigation, search and seizure was conducted against assessee by commissioner central Goods Tax, who was not a proper officer for said purpose and a show cause notice was issued to assessee, same was to said aside and amount deposited by assessee was to be returned along with seized documents
Prof. Dippak - GST Club
11 Jan, 09:07
Circular No. 243/37/2024-GST -- Dated: 31st Dec, 2024:: Clarification on various issues pertaining to GST treatment of vouchers
Prof. Dippak - GST Club
11 Jan, 07:19
Incentives received by ACQUIRING BANK- further shared with other stakeholders under the ‘RuPay Debit Cards and BHIM-UPI Incentive Scheme’.- GST applicability thereon
Prof. Dippak - GST Club
09 Jan, 06:14
Anant Wire Industries- [2025] (Delhi HC) GST : Where SCN issued to assessee was uploaded on GST portal under ‘additional notices and orders’ tab and service was not effected through any other means e.g. registered email ID, order passed based on such notice was to be set aside
Prof. Dippak - GST Club
08 Jan, 15:25
Circular No. 215/9/2024-GST Dated: 26th June, 2024- Clarification on taxability of salvage/wreck value earmarked in claim assessment of damage caused to motor vehicle.
Prof. Dippak - GST Club
08 Jan, 13:53
Circular No 219/13/2024-GST (Dated: 26th June, 2024): Clarification on availability of ITC on ducts and manholes used in network of OPTICAL FIBER CABLES (OFCS) in terms of section 17(5)
Prof. Dippak - GST Club
08 Jan, 13:08
Circular No. 231/25/2024-GST (Dated: 10th Sep, 2024): Clarification on availability of ITC in respect of DEMO VEHICLES.
Prof. Dippak - GST Club
08 Jan, 11:53
Circular No 217/11/2024-GST : Entitlement of ITC by the insurance companies on the expenses incurred for repair of motor
Prof. Dippak - GST Club
07 Jan, 19:50
Applicability of ‘Sec 16(4) time-limitation’ i.r.o. inward supplies under RCM
Prof. Dippak - GST Club
07 Jan, 18:59
Circular No. 241/35/2024-GST (dated 31st Dec, 2024) (as summarised above) - Whether based on the Logic of the Circular - Importer can take ITC when goods are cleared from customs and loaded onto the truck? -- Views Invited
Prof. Dippak - GST Club
07 Jan, 13:47
LUT Update: Taxpayers making export supplies without payment of IGST can now file LUT
applications for FY 2025-26 as the same has been enabled on the common GST portal.
applications for FY 2025-26 as the same has been enabled on the common GST portal.
Prof. Dippak - GST Club
01 Jan, 08:22
"Step into 2025 with positivity and excitement! 🌈 May this year reward you with happiness, health, and success in all you do. Happy New Year! 🎊"
Prof. Dippak - GST Club
27 Dec, 09:13
Invoicing for Online Services to URP - Details of 'State of unregistered recipient' is to be captured mandatorily as that will be used for determination of POS u/Sec 12(2) of IGST Act- 55th GST Council Meeting
Prof. Dippak - GST Club
27 Dec, 09:13
Restaurant Services - changes proposed by 55th GST Council Meeting
Prof. Dippak - GST Club
26 Dec, 08:32
*जीवन का शानदार वर्णन !!*
👇✍👇
विनोद खन्ना द्वारा लिखी गई किताब
में से मुझे यह पंक्तियां बहुत पसंद
आई......... !!
जब मुझे पर्याप्त आत्मविश्वास मिला..
तो मंच खत्म हो चुका था.... जब मुझे
हार का यकीन हो गया तब मैं जीता...
जब मुझे लोगों की जरूरत थी...
उन्होंने मुझे छोड़ दिया.... जब रोते
हुए मेरे आँसू सूख गए.... तो मुझे रोने
के लिए कंधा मिल गया.... जब मैंने
नफरत की दुनिया में जीना सीख
लिया... किसी ने मुझे दिल की गहराई
से प्यार करना शुरु कर दिया.... जब
सुबह का इंतजार करते करते मे सोने
लगा... सूर्य निकल आया..... यही
जिंदगी है... कोई फर्क नहीं पड़ता कि
आप क्या योजना बना रहे हैं आप
कभी भी नहीं जान पाते हैं कि जीवन
आपके लिए क्या योजना बना रहा
है... !! सफलता आपका दुनिया से
परिचय कराती है और असफलता
आप को दुनिया का.... !! इसलिए
हमेशा हर हाल में खुश रहो.... !!
अक्सर जब हम आशा खो देते हैं और
लगता है कि यह अंत है भगवान ऊपर
से मुस्कराते हैं और कहते हैं कि...
शांत रहो वत्स...यह सिर्फ एक मोड़ हे
अंत नहीं... !!!!! शांत रहो... !!
✍✍✍👆🙏
👇✍👇
विनोद खन्ना द्वारा लिखी गई किताब
में से मुझे यह पंक्तियां बहुत पसंद
आई......... !!
जब मुझे पर्याप्त आत्मविश्वास मिला..
तो मंच खत्म हो चुका था.... जब मुझे
हार का यकीन हो गया तब मैं जीता...
जब मुझे लोगों की जरूरत थी...
उन्होंने मुझे छोड़ दिया.... जब रोते
हुए मेरे आँसू सूख गए.... तो मुझे रोने
के लिए कंधा मिल गया.... जब मैंने
नफरत की दुनिया में जीना सीख
लिया... किसी ने मुझे दिल की गहराई
से प्यार करना शुरु कर दिया.... जब
सुबह का इंतजार करते करते मे सोने
लगा... सूर्य निकल आया..... यही
जिंदगी है... कोई फर्क नहीं पड़ता कि
आप क्या योजना बना रहे हैं आप
कभी भी नहीं जान पाते हैं कि जीवन
आपके लिए क्या योजना बना रहा
है... !! सफलता आपका दुनिया से
परिचय कराती है और असफलता
आप को दुनिया का.... !! इसलिए
हमेशा हर हाल में खुश रहो.... !!
अक्सर जब हम आशा खो देते हैं और
लगता है कि यह अंत है भगवान ऊपर
से मुस्कराते हैं और कहते हैं कि...
शांत रहो वत्स...यह सिर्फ एक मोड़ हे
अंत नहीं... !!!!! शांत रहो... !!
✍✍✍👆🙏
Prof. Dippak - GST Club
18 Dec, 20:14
tax paid in mala-fide cases: ITC admissible if such demand pertains to Y 2024-25 & onwrds
Prof. Dippak - GST Club
18 Dec, 18:09
HC NOTED - Clause (d) of Section 17(5), also excludes from immovable property "plant or machinery". The expression "plant and machinery" has been defined by the Explanation appearing in Section 17(5) to mean apparatus, equipment and machinery fixed to earth by foundation or structural support. However, it specifically excludes telecommunication towers from the ambit of the expression "plant and machinery".
18. In our considered opinion, the specific exclusion of telecommunication towers from the scope of the phrase "plant and machinery" would not lead one to conclude that the statute contemplates or envisages telecommunication towers to be immovable property. Telecommunication towers would in any event have to qualify as immovable property as a pre-condition to fall within the ambit of clause (d) of Section 17(5). Their exclusion from the expression "plant and machinery" would not result in it being concomitantly held that they constitute articles which are immoveable.
18. In our considered opinion, the specific exclusion of telecommunication towers from the scope of the phrase "plant and machinery" would not lead one to conclude that the statute contemplates or envisages telecommunication towers to be immovable property. Telecommunication towers would in any event have to qualify as immovable property as a pre-condition to fall within the ambit of clause (d) of Section 17(5). Their exclusion from the expression "plant and machinery" would not result in it being concomitantly held that they constitute articles which are immoveable.
Prof. Dippak - GST Club
18 Dec, 18:07
🗣 GOOD NEWS FOR TELECOM INDUSTRY Telecommunication towers =moveable property & thus, eligible for ITC. [not hit by Sec 17(5): Blocked Credit]
DG Sir - GST Club
23 Nov, 08:57
It is not permissible to block Electronic Credit Ledger resulting in negative balance-Karuna Rajendra Ringshia Properietor R R Enterprises- [2024] 168 taxmann.com 249 (Delhi)
DG Sir - GST Club
16 Nov, 11:05
Delay in filing appeal (GST) could not be condoned beyond the prescribed period: New Vijay Traders- Allahbad HC
DG Sir - GST Club
09 Nov, 19:06
Renting of Immovable Property - Applicability of RCM
[3 different entries persisting as to RCM on immovable property]
[3 different entries persisting as to RCM on immovable property]
DG Sir - GST Club
06 Nov, 11:16
Summary order issued for recovery of tax without detailed order under Sections 73/74 of GST Act is void ab-initio- Genus Power Infrastructures Ltd.- [2024] 168 taxmann.com 14 (Gujarat)
DG Sir - GST Club
29 Oct, 15:51
https://www.instagram.com/reel/C_nO9dpyGq_/?igsh=ejQwcDJ4OHN1eTA5
DG Sir - GST Club
23 Oct, 15:56
https://tutorial.gst.gov.in/downloads/news/fo_advisory_validate_bank_account_details.pdf
DG Sir - GST Club
09 Oct, 18:39
NOTIFIES PROCEDURE AND CONDITIONS FOR CLOSURE OF PROCEEDINGS UNDER SECTION 128A IN RESPECT OF DEMANDS ISSUED UNDER SECTION 73.
VIDE NOTIFICATION NO. 20/2024-CT DT. 08.10.2024
VIDE NOTIFICATION NO. 20/2024-CT DT. 08.10.2024
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