2- Factor Authentication for e-Way Bill and e-Invoice System

To enhance the security of e-Way Bill/e-Invoice System, NIC is introducing 2- Factor Authentication for logging in to e-Way Bill/e-Invoice system. In addition to username and password, OTP will also be authenticated for login.There are 3 different ways of receiving the OTP. You may enter any of the OTP and login to system. The various […]

Standard Operating Procedure for Scrutiny of GST Returns from FY 2019-20.

The Central Board of Indirect Taxes and Customs (CBIC) has issued Instruction No. 02/2023-GST, providing a Standard Operating Procedure (SOP) for the scrutiny of returns for the financial year 2019-20 onwards. This instruction modifies the previous SOP issued for the financial years 2017-18 and 2018-19. The Directorate General of Analytics and Risk Management will select […]

Communication with Taxpayers through the GST Portal

Introduction: In today’s digital era, the use of technology has transformed the way taxpayers interact. The Goods and Services Tax (GST) system is providing a user-friendly seamless communication between taxpayers on GST portal. This article explores the communication features available on the GST portal, focusing on the ability to notify suppliers regarding pending invoices and […]

Land Value Deductions under GST: The Battle between Notional and Actual

Madras High Court held that methodology of deeming fiction set out under notification 11/2017-Central Tax (Rate) dated 28.06.2017 (70:30 formula) attributable to construction services and cost of land will not apply in cases where the assessee is in a position to supply the actual amount of the consideration received towards construction services and land cost. […]

KARNATAKA High Court’s Judgment: Skill-Based Games Get Green Light

Case Law: Gameskraft Technologies Private Limited Vs Directorate General of Goods Services Tax Intelligence (Karnataka High Court) The petitioner in this case operated an online platform for playing skill-based games, particularly Rummy. The tax department issued a Show Cause Notice (SCN) alleging that the petitioner was involved in “betting/gambling” and evading GST by misclassifying the […]