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GST Implications on Hotels & Restaurant Industry

Goods and Services Tax : Explore the implications of GST on hotels & restaurants in India. Detailed analysis of rate changes, billing procedures, and indus...

April 19, 2024 243777 Views 12 comments Print

Judicial Views on Cross empowerment of Central and State Authorities under GST

Goods and Services Tax : Today, we are talking about cross empowerment of the Central and State Authorities under GST. It has been seen there is ambiguity ...

February 5, 2024 3786 Views 0 comment Print

Draft reply to show cause notice under section 16(4) of CGST Act, 2017

Goods and Services Tax : Explore the implications of GST Section 16(4) on Input Tax Credit (ITC) with legal insights, challenges, court cases, and recent d...

January 29, 2024 32964 Views 2 comments Print

No Interest on Timely GST Deposit in Electronic Cash Ledger: Madras HC

Goods and Services Tax : Explore the implications of GST payments, interest, and Electronic Cash Ledger based on the Madras High Court's judgment in Eicher...

January 29, 2024 3384 Views 0 comment Print

Consider Rectification Request for ITC Claimed under CGST & SGST Instead of IGST: HC

Goods and Services Tax : Explore the Kerala High Courts directive on rectification applications for wrongly claimed ITC under CGST and SGST instead of IGST...

January 25, 2024 12036 Views 0 comment Print


Latest News


October 2023 GST Revenue Hits Second-Highest Mark, Surges 13%

Goods and Services Tax : Explore the Ministry of Finance latest report on GST revenue collection in October 2023. Discover detailed analysis, state-wise fi...

November 1, 2023 900 Views 0 comment Print

CGST Mumbai Busts Rs. 263 Crore Fake GST Invoice Racket

Goods and Services Tax : CGST Mumbai South Commissionerate arrests a fake GST invoice racketeer, uncovering a Rs. 263 Crore fraud involving Rs. 7.66 Crores...

October 25, 2023 1431 Views 0 comment Print

Request to consider mechanism to remit interest on un-utilized ITC

Goods and Services Tax : I propose that the CGST Department consider the introduction of a mechanism to remit interest on un-utilized ITC. Much like the sy...

August 11, 2023 8118 Views 2 comments Print

July 2023 GST Revenue Collection: ₹1,65,105 Crore with 11% YoY Growth

Goods and Services Tax : In July 2023, India's GST revenue collection reached ₹1,65,105 crore, marking an 11% YoY growth. Domestic transactions saw a 15%...

August 1, 2023 1260 Views 0 comment Print

Request for waiver of late fee/penalty for delay in filing GSTR-9 & GSTR-9C

Goods and Services Tax : Requested to provide one-time amnesty by waiving-off the late fees under section 47 and penalty under section 125 of the CGST Act ...

February 2, 2023 40452 Views 12 comments Print


Latest Judiciary


Allahabad HC directs govt to look into extension of GST appeals under Section 129 & 130

Goods and Services Tax : Dive into the Veira Electronics case against the State of U.P. in Allahabad High Court. Explore the challenge to the Central Tax a...

January 27, 2024 804 Views 0 comment Print

Kerala HC direct Rectification of Mistaken ITC Claim under CGST & SGST Instead of IGST 

Goods and Services Tax : Kerala High Court's recent case involving Divya S.R. under CGST and SGST Acts. The court directs consideration of a rectification ...

January 19, 2024 6699 Views 0 comment Print

HC Quashes Ex Parte Order on Excise Duty for Lean Gas Incineration in Electricity Generation

Corporate Law : Assessee had been a manufacturer of “Carbon Black” since 2009. During the process of manufacturing Carbon Black, a waste gas, ...

January 9, 2024 492 Views 0 comment Print

Input Tax Credit condition prescribed u/s. 16(4) of CGST Act is constitutionally valid

Goods and Services Tax : Calcutta High Court held that registered person is entitled to Input Tax Credit only if conditions prescribed u/s. 16(2) of the Ce...

December 18, 2023 45960 Views 0 comment Print

Orissa HC Grants Amnesty: 245 GST Appeals Sent to Appellate Authority

Goods and Services Tax : Orissa High Court's significant decision remanding 245 GST appeals following the Ministry of Finance's recent Notification No.53/2...

November 16, 2023 582 Views 0 comment Print


Latest Notifications


CBIC Extends Implementation Timeline for Central Tax Notification No. 04/2024-CT

Goods and Services Tax : Explore the implications of extending Notification No. 04/2024-CTs implementation timeline to 15th May, 2024. Analysis, insights, ...

April 10, 2024 1893 Views 0 comment Print

Amendment in CGST Act: Inclusion of 411069 in Table II, Serial Number 83

Goods and Services Tax : Explore the latest amendment by the Ministry of Finance to the CGST Act, adding 411069 to Table II, Serial Number 83. Stay informe...

January 30, 2024 1044 Views 0 comment Print

GST: CBIC Introduces Special Procedure for Tobacco & Pan Masala Manufacturers

Goods and Services Tax : Explore the latest GST notification (04/2024) outlining a special procedure for manufacturers of specific goods. Learn about regis...

January 5, 2024 2814 Views 0 comment Print

CBIC revokes Special Procedure GST Notification for Certain Goods, effective January 1, 2024

Goods and Services Tax : Explore the implications of Notification No. 03/2024-CT rescinding Notification No. 30/2023-CT. Learn how this change affects busi...

January 5, 2024 2751 Views 0 comment Print

GSTR-9 & GSTR-9C FY 2022-23 Extended for Tamil Nadu Flood-Hit Districts

Goods and Services Tax : Ministry of Finance extends GSTR-9 and GSTR-9C filing deadline to January 10, 2024, for specific flood-affected districts in Tamil...

January 5, 2024 708 Views 0 comment Print


Latest Posts in CGST

GST Implications on Hotels & Restaurant Industry

April 19, 2024 243777 Views 12 comments Print

Explore the implications of GST on hotels & restaurants in India. Detailed analysis of rate changes, billing procedures, and industry stabilization.

CBIC Extends Implementation Timeline for Central Tax Notification No. 04/2024-CT

April 10, 2024 1893 Views 0 comment Print

Explore the implications of extending Notification No. 04/2024-CTs implementation timeline to 15th May, 2024. Analysis, insights, and more.

Judicial Views on Cross empowerment of Central and State Authorities under GST

February 5, 2024 3786 Views 0 comment Print

Today, we are talking about cross empowerment of the Central and State Authorities under GST. It has been seen there is ambiguity regarding initiation of enforcement action by the Central Tax Officers in case of taxpayer assigned to the State Tax Authority and vice versa.  There are and have been several instances where both, the […]

Amendment in CGST Act: Inclusion of 411069 in Table II, Serial Number 83

January 30, 2024 1044 Views 0 comment Print

Explore the latest amendment by the Ministry of Finance to the CGST Act, adding 411069 to Table II, Serial Number 83. Stay informed on tax updates.

Draft reply to show cause notice under section 16(4) of CGST Act, 2017

January 29, 2024 32964 Views 2 comments Print

Explore the implications of GST Section 16(4) on Input Tax Credit (ITC) with legal insights, challenges, court cases, and recent developments. Learn about the evolving landscape of GST compliance.

No Interest on Timely GST Deposit in Electronic Cash Ledger: Madras HC

January 29, 2024 3384 Views 0 comment Print

Explore the implications of GST payments, interest, and Electronic Cash Ledger based on the Madras High Court’s judgment in Eicher Motors case.

Allahabad HC directs govt to look into extension of GST appeals under Section 129 & 130

January 27, 2024 804 Views 0 comment Print

Dive into the Veira Electronics case against the State of U.P. in Allahabad High Court. Explore the challenge to the Central Tax appeal deadline extension, focusing on Sections 129 and 130 of the CGST Act.

Consider Rectification Request for ITC Claimed under CGST & SGST Instead of IGST: HC

January 25, 2024 12036 Views 0 comment Print

Explore the Kerala High Courts directive on rectification applications for wrongly claimed ITC under CGST and SGST instead of IGST. Legal insights and implications.

Kerala HC direct Rectification of Mistaken ITC Claim under CGST & SGST Instead of IGST 

January 19, 2024 6699 Views 0 comment Print

Kerala High Court’s recent case involving Divya S.R. under CGST and SGST Acts. The court directs consideration of a rectification application for mistakenly claimed IGST input tax credit.

Time Limits for Claiming ITC under Section 16(4) of CGST Act, 2017

January 18, 2024 8808 Views 1 comment Print

Learn about the crucial time limits for claiming Input Tax Credit (ITC) under GST as per Section 16(4) of the CGST Act. Explore the last dates for filing Annual Returns and the consequences of failing to claim ITC within the prescribed timeframe.

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