GST Cafe | No time limit for filing refund application for excess credit in the electronic cash ledger: Central Board of Indirect Taxes and Customs

The Central Board of Indirect Taxes and Customs (‘Board’), vide Circular No. 166/22/2021-GST[1] clarified inter-alia, that the time limit of two years for filing a refund application as prescribed under sub-section (1) of section 54 of the Central Goods and Services Tax Act, 2017 (‘Act’), does not apply in cases whereby the refund application is […]

GST Cafe | Advisory on Availment Of Input Tax Credit (ITC) For FY 2020-21

Section 16(4) of the Central Goods and Services Act, 2017 provides that no taxpayer shall take input tax credit in respect records (invoices and debit notes) for supply of goods or services (or both) for Financial Year 2020-21 after due date of furnishing of return for the month of September 2021. In this regard, the […]

GST Cafe | Input Tax Credit on CSR Activities not eligible: Gujarat AAR

In a recent ruling, the Gujarat Authority for Advance Ruling (the ‘GAAR’) in the case of M/s Adama India Private Limited[1] (the ‘Applicant’) observed that CSR activities are excluded from normal course of business of the applicant and therefore not eligible for Input Tax Credit, as per Section 16(1) of the Central Goods and Services […]

GST Cafe | Services provided by a University, including affiliation of colleges and other allied services given to students, exempt from Service Tax: Madras HC

A single bench of the Hon’ble High Court of Madras in a recent judgment of Madurai Kamraj University vs. Joint Commissioner[1] held that services provided by a University, including affiliation of colleges and other allied services given to students, are exempted from levy of Service Tax as per Finance Act, 1994. Background: Section 2(a) of […]