*_No Interest or Penalty on wrong availment of ITC: Madras High Court_*

*In the Favour of Taxpayer* *Issue* Whether proper officer was correct in imposing 100% penalty and interest u/s 50(3) of the CGST Act 2017 where the taxpayer has availed excess transition credit with an intention to utilise the same in future. Where such excess credit availed by the taxpayer remains unutilised, whether department can proceed […]

*_Recovery of Notice Pay is not a Supply under GST: AAR, Maharashtra_*

GST Solutions for Professionals

*In the Favour of Taxpayer* *Issue* Whether the notice pay recovered by the employer from the employee in lieu of not serving the notice period is a supply under Section 7 of CGST Act 2017? Whether the recovery of notice period shall be treated as consideration towards tolerating and forbearing an act of the employee? […]

Is your client “Intermediary”? Let’s Find out:

There had been long drawn discussion on whether a person should be treated as an intermediary for the purposes of GST Act or not. The issue has been messed up with round of interpretations being done by the Central and State GST Authorities. The Board had also earlier issued one circular which further elevated the […]

What is covered under obligation to refrain or to do an Act under GST?

Replies to GST Notices

There is a misnomer that every compensation received towards liquidated damages by a person is chargeable to GST. There are number of queries which are raised at Unitax regarding compensation received by the client either by order of court, or by arbitration/mediation or even simple penalty for violation of contract. It is found that department […]