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CASE LAW
2017-TIOL-1698-HC-DEL-MISC
APHRO ECOMMERCE SOLUTIONS PVT LTD Vs UoI :
DELHI HIGH COURT (Dated: August 25, 2017)
GST – the petitioner provides export services - Under IGST Act, the export services provided by the petitioner were covered under ‘zero rated supply' u/s 16(1)(a) – Thereby, to avail input tax credit, the petitioner, having an export turnover of less than Rs. 1 crore had to mandatorily furnish a bond with a bank guarantee. However, petitioner claimed that such a condition did not apply to an exporter with an annual turnover exceeding Rs. 1 crore – Further, considering Para 4 of the CBEC Circular No. No. 4/4/2017-GST, the bond has to be for a sum equal to the export tax liability – Whether where there is zero rated supply, whether it is necessary to furnish a bond with a bank guarantee, and if so, for what amount – Held – Adjournment granted on request of respondent, for seeking clarification – Hearing listed for 13th September, 2017: High Court (Para 3,4,5,6,7)
Case deferred
CGST (RULES) NOTIFICATION
26/2017
GST - Input Service Distributor - Form GSTR-6 for July & August can be filed by Sept 8 & Sept 23 respectively - Notification No 26/2017 25/2017
GST - Form GSTR-5A for supply of online information (OIDAR) from outside India - Dated extended for July up to Sept 15 FAQ
FAQ on Services
JHARKHAND SGST RULES/ RATES NOTIFICATION
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20-2017-State_Tax_Rate
21-2017-State_Tax_Rate
22-2017-State_Tax_Rate
23-2017-State_Tax_Rate
24-2017-State_Tax_Rate
ARTICLES Imported goods sold in auction - Case of double taxation? GST, Rule 6(4) of CCR, 2004 and Transitional ITC - An aberration
Transportation of Import/Export cargo and the interplay of the IGST Act, 2017 |
