Category Archives: GST

Delhi High Court Allowing Petitioner to Carry Forward Transitional Credit Despite Retrospective Amendment.

Delhi High Court in the case of “SKH Sheet Metals Components” (W.P. (C) 13151/2019) has allowed the petitioner to carry forward Transitional Credits by 30th June, 2020 despite retrospective Amendment in Section 140 of the CGST Act. For details, please … Continue reading

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Carry Forward of ITC in TRAN-1 by 30th June, 2020

In the case of Brand Equity Treaties Limited vs. Union of India (Delhi High Court), the Hon’ble court has allowed carry forward of ITC in TRAN-1 up to 30.06.2020. However, the retrospective amendment in Section 140 of CGST Act (and … Continue reading

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GST Provisions on Online Information and Database Access or Retrieval (OIDAR) Services

Online information and database access or retrieval services” (OIDAR service) means “services whose delivery is mediated by information technology over the internet or an electronic network and the nature of which renders their supply essentially automated and involving minimal human … Continue reading

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GST on Corporate Social Responsibility-A Dilemma

Pandemic of COVID-19 has forced all of us to live in a phase that was neither wished, nor imagined by anyone. Several lifesaving steps be, it nation-wide lockdown, shutting business operations, sealing of the national and international borders or working … Continue reading

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Issuance of Invoice in Case of Continuous Supply of Services

Timelines for issuance of tax invoice in case of “continuous supply of services” which is essentially driven by contract (see section 2(33) and 31(5)) has not been extended by notification no. 35/2020-Central tax dated 3rd April’2020 issued in exercise of … Continue reading

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