Daily GST Updates – October 19, 2022

 

• Clarification on Issuance of recurring Show Cause Notices under GST
• SC: Argument of promissory estoppel not valid in limiting erstwhile Area based exemption to upto 58% under GST
• Hotel accommodation service used by employee is an eligible input service for availment of Credit
• L-2 license should be issued as renewal fees duly paid within time limit: HC
• Section 64(4) of TNVAT Act not allow Commissioner to delegate power to lower authority to pass order
• Micronutrients are classifiable under chapter heading 3105
• Right to make copy of software would constitute ‘Royalty’ TDS deductible u/s 195
• Court direct proper officer to grant opportunity to petitioner to take all steps to revive GST registration
• GST on GTA services in respect of Cotton seeds (Banaula)
• Advance ruling cannot be given if application Fees not paid in full
• No ruling on Advance Ruling application if requisite fees not paid
• Advance Ruling application without payment of requisite fee not valid
• Weekly newsletter from Chairman, CBIC dated 17/10/2022
• GST on operation & maintenance of Municipal Wet Waste processing facility

Source Taxguru

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