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1. Principles of natural justice - adjustment of IGST with CGST and SGST - adjustment of the amounts paid by the Petitioner under the Integrated Goods & Services Tax Act,...

2. Crediting proceeds of cess to Fund - Section 10 of the GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017 as amended.

3. Calculation and release of compensation. - Section 7 of the GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017 - Name of CBEC changed to CBIC

4. Requirement of separate registration is required in Odisha state - The Applicant through its expert belonging, therefore, is to supply the services at the site from the...

5. Clarification on taxability of shares held in a subsidiary company by the holding company - Delhi SGST - The circular provides a clear-cut clarification, stating that...

6. Input Tax Credit - A person, registered in WB, cannot claim ITC for CGST & SGST of other states - He cannot adjust the ITC of one state’s CGST for payment of another state’s CGST.

7. Seeking inter-State IGST invoice instead of intra-State CGST/SGST invoice - place of supply on cargo handling services - Since the CBIT has already provided its...

8. Validity of the Goods and Services Tax (Compensation to States) Act, 2017 - State compensation cess is “with respect to” goods and services tax, it is a tax. - It is not...

9. Procedure for registration - Section 25 of the CENTRAL GOODS AND SERVICES TAX ACT, 2017 as amended

10. Detention of a consignment of goods - the liability of a person, who is not the owner of the goods, and who has transported exempted goods in contravention of the IGST...