Important Update on GST Portal
File FORM GST PMT 09, to transfer/shift the money available in Electronic Cash ledger, between various major and minor heads of GST.
https://www.gst.gov.in/newsandupdates/read/375

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Important Update on GST Portal
File FORM GST PMT 09, to transfer/shift the money available in Electronic Cash ledger, between various major and minor heads of GST.
https://www.gst.gov.in/newsandupdates/read/375

Relevant GST Provisions – Construction of Immovable Property and ITC Under the GST law, Section 17(5)(d) of the CGST Act, 2017 blocks input tax credit (ITC) on goods or services used for the construction of an immovable property (when capitalized), except for "plant...
The Hon’ble Madras High Court in M/s. D. Y. Beathel Enterprises v. the State Tax Officer [W.P. (MD) Nos. 2127, 2117, 2121, 2152, 2159, 2160, 2168, 2177, 2500, 2530, 2532, 2534, 2538, 2539, 2540, 2503 & 2504 of 2021 & Ors., dated February 24, 2021] quashed the...
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