Explore controversies under GST related to input tax credit issues. Learn about recent cases involving reversal of credits, buyer responsibilities, and legal implications for buyers and sellers. Understand the complexities of availing input tax credits under GST.

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Delve into the cutting-edge approach of ANVESHAN for risk analysis in GST enforcement, focusing on early identification of risky taxpayers, anomalies in digital information, and actionable intelligence to combat fraud. This presentation highlights the utilization of registration documents, E-way bil

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the matters relating to cancellation of GST registration specifically cancellation from retrospective date are being seen on recurring basis. Almost, every other day we see judgement pronounced by some or other High Court dealing with cancellation of GST registration by department.\nHence, by way of

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Explore the transition towards a circular and climate-neutral society in the Netherlands, focusing on circular agriculture practices, sustainable nature-inclusive systems, and the challenges and strategies for achieving environmental goals. Learn about the role of agriculture in the circular economy

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Understand the significance of Show Cause Notices (SCN) under GST, the principles of natural justice, and common elements in SCNs. Learn about the necessity of proper proceedings, cause of action, and compliance to the law to effectively respond to notices. Key aspects include the audi alteram parte

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In the latest edition of \u201cGST Update and Judgements: March 2024,\u201d we will delve into the most recent developments in Goods and Services Tax (GST) regulations and legal interpretations. In this comprehensive update, we bring insights into the key GST amendments and noteworthy judicial decis

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Form GST ASMT-10 is a scrutiny notice issued to intimate the discrepancies observed by the officer while verifying the GST returns filed by the taxpayer.\n\nUpon scrutiny of GST returns by GST authorities, if any discrepancy is noticed, he may issue a notice in Form GST ASMT-10. In the said notice t

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This content covers various situations involving GST enforcement, such as denial of tax payment options, cancellation of registrations, rejection of applications, and more. It also discusses show cause notices under different sections, the role of proper officers, and jurisdiction aspects in the con

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Dive into the latest judgments and rulings regarding GST issues, focusing on topics such as Input Tax Credit discrepancies, supplier obligations, and High Court verdicts. Explore real-life cases like Suncraft Energy Ltd. in Calcutta High Court, analyzing repercussions and legal perspectives. Gain in

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The realm of GST in real estate, particularly works contracts and property sales, is intricate and crucial to the country's GDP growth. This includes transactions like leases, constructions, and sales, all of which have specific provisions under the CGST Act. While some real estate transactions are

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The 53rd GST Council Meeting, chaired by Union Finance Minister Nirmala Sitharaman on June 22, 2024, introduced significant changes including GST rate adjustments, compliance relaxations, and trade facilitation measures.

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The 53rd GST Council Meeting, chaired by Union Finance Minister Nirmala Sitharaman on June 22, 2024, introduced significant changes including GST rate adjustments, compliance relaxations, and trade facilitation measures.

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Dive into the intricacies of GST registration with a focus on different types of registration, eligibility criteria, exemptions, and aggregate turnover calculations. Gain insights from expert CA Indranil Das on key topics and practical issues related to GST registration. Unravel examples, explore pe

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Explore the key updates from the 53rd GST Council Meeting, including Circulars 224\/18\/2024 GST, 225\/19\/2024-GST, and 226\/20\/2024-GST. Understand the amendments from Notification No. 12\/2024-Central Tax affecting corporate guarantees, ITC distr

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The Goods and Services Tax (GST) regime replaced the old service tax regime on July 1, 2017. In the context of the banking industry, the provisions governing GST for services provided by Cooperative Banks and Banking Cooperative Societies are similar to those of the service tax regime. While interes

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Notification No. 4\/2024 amends the GST exemption rules for accommodation services effective 15 July 2024. Heading 9963 is removed from Notification 12\/2017, and a new explanation excludes certain accommodations like hostels from exemptions. A new e

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Explore the concept of consideration in relation to the supply of goods or services under the CGST Act, along with indicators of consideration, supply without consideration scenarios, and implications for GST valuation. Learn about the significance of direct link between supply and consideration, tr

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Explore the legal background of GST in relation to builders and developers, including the retrospective amendments affecting under-construction properties. Learn about the paradigm shift in GST on real estate from April 1, 2019, affecting ongoing and new projects, with optional schemes and varied ta

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An in-depth overview of tax invoices, credit notes, and debit notes, focusing on their significance under the GST taxation system. Explains the difference between a tax invoice and a bill of supply, and provides guidance on issuing proper documentation under different scenarios. Covers the time limi

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This draft report delves into the Goods and Services Tax (GST) framework in India, covering the taxes to be subsumed, duties and taxes to remain, state cesses and surcharges, considerations for the oil and gas industry, and more. It provides insights on the proposed GST structure and its implication

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Circular failure in rock slopes, such as those containing discontinuities or weak materials like highly weathered or fractured rock, occurs along circular surfaces. This type of failure is common when geological features are not clearly defined. Factors influencing circular failure, conditions under

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This content discusses the transitional provisions in GST, including Circular No. 180/2022, filing of TRAN-1/TRAN-2, key sections of the CGST Act, and the Herculean Task faced by officers in verifying transitional credit claims. It also touches upon the Supreme Court orders in UOI vs. M/s. Filco Tra

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GST returns play a crucial role in the tax system by providing necessary information to the government in a specific format. They include details of outward and inward supplies, ITC availed, tax payable, and more. Filing returns ensures timely transfer of information, aids in tax liability determina

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Explore the concept of Circular Economy focusing on reducing, reusing, recycling, and recovering materials for economic sustainability and environmental quality. Learn about UNECE's role in promoting circular economy principles, stakeholder engagement, and activities aimed at sustainable resource ma

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This year's Corporate Tax Association 2018 conference in Melbourne focuses on providing corporate indirect tax professionals with technical updates and hands-on experience of the latest in indirect tax technology and robotic process automation. The event includes sessions on GST cases, international

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Circular motion involves objects moving in a circular path at a constant speed, experiencing acceleration and centripetal force. This motion is characterized by angular speed, centripetal acceleration, and the necessary centripetal force. The concept of uniform circular motion and angular displaceme

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Explore the concept of co-terminal angles in circular motion, finding lengths of circular arcs, understanding linear and angular speed, and calculating radian measures. Dive into examples of finding co-terminal angles, determining arc lengths, and converting angles to radians. Discover the relations

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Explore the fundamentals of uniform circular motion, centripetal acceleration, and tangential velocity with real-world examples. Learn how to calculate velocities and accelerations in circular motion scenarios, and understand the difference between tangential speed and velocity in rotating systems.

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Goods and Services Tax (GST) time of supply, also known as TOS, determines when GST becomes payable on a supply. This includes various elements like agreement to supply, delivery of goods, provision of services, invoice issuance, payment, and recording of payments. The time of supply for goods and s

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Social enterprises play a key role in the circular economy by promoting re-use practices that have a significant environmental impact, such as saving CO2 emissions and creating jobs. Through initiatives like preparing WEEE for re-use and re-using steel sections, social enterprises contribute to both

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Discover the principles of circular economy through images and descriptions of linear vs. circular economy, various business models of circularity, and examples like product life extension, sharing platforms, and resource recovery. Dive into case studies highlighting waste reduction, regeneration of

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Delve into the Planar Two-Center Problem and Circular Hulls, exploring the concept of finding a pair of congruent disks with the smallest radius to cover a set of points in the plane. Discover the differences between convex hulls and circular hulls, along with efficient methods for computing circula

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The Circular Change initiatives led by Ladeja Godina Kožar are making significant strides in promoting circular economy practices, with a focus on creative industries. The annual conferences, establishment of research groups, collaborations with various countries, and partnerships showcase a commit

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Exploring the nuances between tax fraud and tax avoidance in the context of GST, this content delves into types of GST abuse, Division 165 anti-avoidance rule, scheme structures, and consequences of GST fraud. Learn about the implications of dishonest tax practices and lawful tax conduct in the real

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Computerised Accounting System is a modern tool replacing manual accounting, facilitating easier processing of financial transactions and tax liabilities. Goods and Service Tax (GST) is an indirect tax introduced in India in 2017, simplifying tax structure. Various types of GST include IGST, CGST, S

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Explore the significant impacts of GST on customs brokers as discussed by Deepak Mata, Assistant Director at the National Academy of Customs, Indirect Taxes, and Narcotics in Mumbai. The presentation covers key concepts of GST, the role of customs in supply chains, and the effects on imports and exp

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This discussion delves into the intersection of coal combustion products and the circular economy, emphasizing the need for continuous re-evaluation of resource chains, ecosystem metabolisms, and industrial innovations to ensure sustainable environmental practices and economic growth. Exploring the

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Exploring the concept of uniform circular motion, this content delves into the centripetal force required to keep an object moving at a constant speed along a circular path. It discusses the relationship between centripetal force, speed, radius, and mass in maintaining circular motion. Various examp

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Presentation by Anandh Sundar discusses the impact of GST on sectors like food, changes in rates, luxury cess, fiscal revenue, and more. It delves into how GST affects pricing, margins, and consumer behavior within various industries. The presentation highlights key considerations for investors and

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Introduction to GST refunds focusing on refund of accumulated credit under GST for zero-rated supplies, the procedure for claiming refund of accumulated ITC, and filing and obtaining GST refund. It covers the eligibility criteria, required documents, formula for calculating refund amount, and step-b

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