Whether eligible ITC under Rule 36(4) should be as per GSTR-2B or it can be as per GSTR-2A? (See 'THE INSIGHT')Cabinet hikes copra Minimum Support Price by Rs 375 per quintal (See 'TOG News')Daily COVID-19 recoveries outnumbered new cases in last 20 days: Health Ministry (See 'TOG News')UK invites India as guest to G7 Summit in Cornwall from June 11-13 (See 'TOG News')Over 84Lac paddy farmers benefit from MSP scheme this kharif season (See 'TOG News')If you have two minutes with the Prime Minister... (See 'taxindiaonline.com')TP - Demand raised vide final assessment order merits being set aside, where draft order u/s 144C has not been passed: HC (See 'TOG Latest')I-T - While considering the aspect of delay in filing returns, genuine hardship being faced by assessee is to be taken into account & discretion has to be exercised in genuine cases: HC (See 'TOG Latest')Customs - As per settled position in law, LCD panels are classifiable under CTH 9013 8010 and parts of LCD panels are classifiable under CTH 9013 9010: CESTAT (See 'TOG Latest')Central Excise - Supply of goods without invoice - Burden rests with Revenue to probe who manufactured the goods which were cleared on payment of duty: CESTAT (See 'TOG Latest')

JUST GAZETTED

22 CBIC officers conferred Presidential medals ....

26 officers awarded Presidential Certificates ....

CBIC notifies Customs exchange rates for various foreign currencies ....

Appointment of CAA by Pr. DGRI ....

CBIC directs strict compliance with limitation period for appeal filing ....

< More Circular / Notification / Instruction >

ORDER, ORDER!!

Chennai, Jan 27, 2021
TP - Demand raised vide final assessment order merits being set aside, where draft order u/s 144C has not been passed: HC ....

Bengaluru, Jan 27, 2021
I-T - While considering the aspect of delay in filing returns, genuine hardship being faced by assessee is to be taken into account & discretion ....

Chennai, Jan 27, 2021
Customs - As per settled position in law, LCD panels are classifiable under CTH 9013 8010 and parts of LCD panels are classifiable under CTH ....

Chandigarh, Jan 27, 2021
Central Excise - Supply of goods without invoice - Burden rests with Revenue to probe who manufactured the goods which were cleared on payment of ....

< More News >

GST LATEST

New Delhi, January 12 , 2021

CBIC amends CGST Rules 2017

New Delhi, January 01, 2021

CBIC notifies amendment in Rules to prohibit filing of GSTR-1 if GSTR-3B not filed for preceding two months

New Delhi, October 15, 2020

Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021

New Delhi, October 16, 2020

Exemption granted to Satellite launch services supplied by ISRO, Antrix Corporation Limited or New Space India Limited

< More LATEST GST Circular >

THE INSIGHT

Whether eligible ITC under Rule 36(4) should be as per GSTR-2B or it can be as per GSTR-2A?

By: CA Keshav Maloo

AS per Rule 60 of CGST Rules, 2017, as amended by Notification No. 82/2020-CT dated 10.11.2020 effective from 01.01.2021, 'The details of outward supplies furnished by the supplier in FORM GSTR-1 or using the IFF shall be made available electronically to the concerned registered persons (recipients) in Part A of FORM GSTR-2A, in FORM GSTR-4A and ....

< More INSIGHTS >

GST NEWS

New Delhi, Jan 18, 2021
TOG News Service
Delhi man arrested for generating fake ITC of Rs 82.23Cr ....

New Delhi, Jan 16, 2021
TOG News Service
Delhi man arrested for input tax credit fraud of Rs 14.30Cr ....

New Delhi, Jan 12, 2021
TOG News Service
GST Compensation - Centre releases more funds; Total goes up to Rs 66K Crore ....

New Delhi, Jan 09, 2021
TOG News Service
DGGI Gurugram arrest Delhi man arrested for Rs 8 Cr ITC fraud ....

< More GST News >

TIOL TUBE LATEST

GST RO(W)AD AHEAD | Episode 15 | simply inTAXicating

More >>

NEWS PILLS

	Cabinet hikes copra Minimum Support Price by Rs 375 per quintal TOG NEWS SERVICE, NEW DELHI, JAN 27, 2021: THE Cabinet today approved an increase of Rs. 375 per quintal of milling copra and Rs. 300 per quintal of ball copra for ....
	Daily COVID-19 recoveries outnumbered new cases in last 20 days: Health Ministry TOG NEWS SERVICE, NEW DELHI, JAN 27, 2021: INDIA added 12,689 daily new cases while 13,320 patients have recovered and were discharged in the last 24 hours, data from the Ministry ....
	< More News >

EDITOR's KEYBOARD - FROM ARCHIVE

GST Caught in Womb of Big Questions!

By: Shailendra Kumar, Founder Editor (April 18, 2013)

THE GST (Goods & Services Tax) is once again back in news with a bang! Going by a sudden spurt in the number of news reports and authoritative articles, a common reader may gather the impression that the GST-cart is on the right path. But all such optimism may turn out to be misplaced if one goes by the Number ....

< More Articles >

TIOL GROUP WEBSITES