Updates Latest Circulars, Notifications, etc. More... Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of CGST Rules, 2017, in cases where the exporters had imported certain inputs without payment of integrated taxes and compensation cess. Circular No. 233/27/2024-GST - dt.2024-09-11 Clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India. Circular No. 232/26/2024-GST - dt.2024-09-11 Clarification on availability of input tax credit in respect of demo vehicles Circular No. 231/25/2024-GST - dt.2024-09-11 Clarification in respect of advertising services provided to foreign clients Circular No. 230/24/2024-GST - dt.2024-09-11 Effective Dates on Which Certain Provisions of the Finance Act, 2024 shall Come Into Force Notification No. 16/2024-Central Tax - dt.2024-08-06 Amendment to Notification No. 12/2017-Central Tax (Rate), dt. 28-6-2017 Notification No. 4/2024-Central Tax (Rate) - dt.2024-07-12 Amendment to Notification No. 2/2017-Central Tax (Rate), dt. 28-6-2017 Notification No. 3/2024-Central Tax (Rate) - dt.2024-07-12 Amendment to Notification No. 1/2017-Central Tax (Rate), dt. 28-6-2017 Notification No. 2/2024-Central Tax (Rate) - dt.2024-07-12 Latest Articles More... GST on Hostel Accommodation Service—An Overview CS. Sumitra Sharma Uploading of Show Cause Notice Upon Temporary ID : Validity of Proceeding Vineet Tiwari Comprehensive Analysis of Powers of Revisional Authority Under GST Law ACS. Shruti Phophaliya le 4(A)(5) of GSTR-3B—Validity of Denial of Input Tax Credit CA. Satyadev Purohit FAQs on Furnishing of Bank Account Details on GSTN CA. Satyadev Purohit All About Form GSTR-1A CA. Satyadev Purohit Non-Generation of Electronic Invoices and Invoices Adyasha Mohanty Determination of GST Liability in Case of Transfer of Business ACS. Shruti Phophaliya Goods and Services Tax View all Bankey Bihari Plywood Industries (P) Ltd. v. State of U.P. & Anr. Section 73 Writ Tax No. 1420 of 2024High Court of Allahabad 2024 TaxPub(GST) 2459 (All-HC) 06-Sep-2024 NA Enterprises v. State of U.P. & Ors. Section 74 Section 75(5) Section 107 Section 75(13) Section 73 Writ Tax No. 222 of 2024High Court of Allahabad 2024 TaxPub(GST) 2454 (All-HC) 06-Sep-2024 Elitecon International Ltd. v. UOI & Ors. Section 83 Section 83(1) Section 122 Writ Petition No. 4934/2024High Court of Bombay 2024 TaxPub(GST) 2458 (Bom-HC) 05-Sep-2024 Global Tabacc Legacy v. UOI & Ors. Section 83 Section 83(1) Section 122 Writ Petition No. 4932/2024High Court of Bombay 2024 TaxPub(GST) 2457 (Bom-HC) 05-Sep-2024 Saluja Overseas (P) Ltd. v. Commr. of CGST & Central Excise Section 73 Section 16 W.P. (C) 11739/2024 & CM Appl. 48831/2024High Court of Delhi 2024 TaxPub(GST) 2450 (Del-HC) 03-Sep-2024 S.M. Trading Co. v. Asstt. Commr. of CGST W.P. (C) 11785/2024High Court of Delhi 2024 TaxPub(GST) 2451 (Del-HC) 03-Sep-2024