As per Notification No. 40/217-Central Tax Rate Dated 23-10-2017, it has been mandated that the registered recipient shall export the said goods within a period of ninety days from the date of issue of a tax invoice by the registered supplier. As per Section 16 of IGST Act,

Engaging Session on Joint Development Agreement and GST at Kanpur at Real Estate Conclave..An engaging session and on the lighter side the images also show that once you get deep into discussion with the members on the subject..you forget the boundaries of the platform and become

Sharing my Presentation on "Joint Development Agreement and GST-Union not yet Integrated" covering various aspects of JDA/TDR/FSI and Additional FSI. Presentation was made at Kanpur at GST Conclave on Real Estate Sector organised by Kanpur GST Bar Association..Link to the

Part-7-GSTAT and way ahead-Can the manner of computation of time provided in Rule 3 of the GSTAT (Procedure) Rules, 2025, have an effect of extending the statutory time limit provided under CGST Act, 2017 or under any other law Rule of the GSTAT (Procedure) Rules, 2025 provide

Part-8-GSTAT and way ahead- Empowering the tribunal to do what is necessary to meet the ends of justice and for expeditious disposal of matters. Hon’ble Bombay High Court in the matter of Shri G.S. Rathore vs UOI on 21 June, 2007 albeit for The Administrative Tribunals Act, 1985

Part-9-GSTAT and way ahead-Issuance of the Rules, power to delegate to the President of the Tribunal and seeking adjournment before the Tribunal GSTAT (Procedure) Rules, 2025 were notified on 24th April 2025. The Rules have been issued in exercise of the powers conferred by

Part-10-GSTAT and way ahead-Online filing of appeal mandated by Rule 18 and details to be stated in an appeal alongwith filing of appeal in case of single order-in-appeal for multiple order-in-original or for multiple parties An appeal to the Appellate Tribunal is required to be

Part-11-GSTAT and way ahead-Whether manual filing of Appeal to the Appellate Tribunal would be possible As per Rule 110 of the CGST Rules, 2017 Appeal to the Appellate Tribunal shall be required to be filed in FORM GST APL-05, along with the relevant documents, electronically

Part-12-GSTAT and way ahead- Formatting of Grounds of Appeal, Signing of Appeal or cross Objections and documents produced before Appellate Tribunal to be certified as true copy Grounds of Appeal to be concise and under distinct heads with serially numbered and typed in double

Part-13-GSTAT and way ahead-Who is an authorised representative for the purpose of GSTAT (Procedure) Rules, 2025 An authorised representative has been assigned various responsibilities in the GSTAT (Procedure) Rules, 2025 and before discussing those responsibilities in the

Part-14-GSTAT and way ahead- Revolving chair between “certified copy”, “certify as true copy” and “attested copy instead of a certified copy” and exclusion of the taxpayer himself from authenticating as certified copy As per Rule 21(1) of GSTAT (Procedure) Rules, 2025, “Every

Part-15-GSTAT and way ahead- Rule 21(1) and (2) of GSTAT (Procedure) Rules, 2025 goes beyond Rule 110(4) of CGST Rules 2017 and lays down a separate procedure for filing of certified copy (that too excluding self-certified copy) irrespective of order being uploaded on portal or

Part-16-GSTAT and way ahead-Curing of defects and the relevant date of filing of Appeal-Rule 21(3) of GSTAT (Procedure) Rules, 2025 appears to be at Loggerheads with Rule 110(4) of CGST Rules, 2017 Rule 110(1) of CGST Rules, 2017 provides that an appeal to the Appellate

Part-17-GSTAT and way ahead-GSTAT (Procedure) Rules appears to be stuck between online and offline mode-Copy of documents if required, to be submitted at the cost of Appellant/Respondent and documents submitted to be clearly legible, duly paged, indexed and tagged firmly

Part-18-GSTAT and way ahead-Requirement that foot of every appeal or pleading along with all the relevant documents including relied upon documents to have the name and signature of the authorised representative It appears that GSTAT (Procedure) Rules, 2025 provide for multiple

Thank you GST Tech for bringing SPL-05 in line with the rules and now SPL-05 generated by the system (as attached) contains column relating to the demand pertaining to Section 16(4) which has now become eligible due to Section 16(5).. "Out of the above mentioned amount in

Part-19-GSTAT and way ahead- Document other than English language to be accompanied by a translated copy in English even for the states wherein as per Official Languages Act, 1963, communication to be issued by a Central Government Office can either be in Hindi or in English.