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1. The Central Government had issued Notification No. 8/2017-Integrated Tax (Rate), dated 28.06.2017, notifying the rate of IGST for the services described therein and also the conditions in certain cases.

2. Section 9(3) of the CGST Act, 2017 and 5(3) of the IGST Act, 2017 empowers the Central Government, on the recommendation of the GST Council, may notify the supplies which are liable for payment of GST under RCM by the recipient.

3. Notification No. 10/2017-Integrated Tax (Rate),...

Taxpayers are now used to the frequent changes in the GST law, which may be either by way of a change in the provisions of the Act or the rules or by way of a change in the rate of tax, etc. Further, it has been seen that these changes take place due to various reasons, a few of which are listed below:

1. To clarify the intention of the lawmakers (eg: retrospective amendment made to the transition provisions, attempting to restrict the transition of cess credits into GST),
2. To cater to...

1. Waiver of Late Fees for GSTR-^[1] extended till 17^th January 2020:

[Notification No. 04/2020-CT dated 10th January 2020]

Late fees for filing return in Form GSTR-1 for the months/ quarters from July 2017 to November 2019 was waived, if the said returns could not be furnished by the relevant due dates but filed between the period from 19.12.2019 to 10.01.2020. Recently, the above waiver of late fees was extended for GSTR-1 returns filed upto 17th January 2020 vide Notification No....

In the recent past, the matter of interest on Gross (before adjusting GST ITC) or Net liability (after adjusting GST ITC) is knocking the doors of every belated GST return filers. The Hon’ble HC of Telangana in case of Megha Engineering & Infrastructures Ltd. v. Commissioner — 2019 (26) G.S.T.L. 183 (Telangana) held that interest is liable on the Gross GST liability but the Hon’ble has admitted the review petition and granted an interim stay and the other HC’s are yet to deliver the...