Follow Us :

CGST

Latest Articles


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 235281 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 3408 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 31827 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 3267 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 10989 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 891 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 8115 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 1248 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 40254 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 801 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 6261 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 453 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 45783 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 1731 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 1023 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 2727 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 2724 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 684 Views 0 comment Print


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

November 16, 2023 582 Views 0 comment Print

Orissa High Court’s significant decision remanding 245 GST appeals following the Ministry of Finance’s recent Notification No.53/2023-Central Tax.

Timely Notice In GST Evasion Cases: Section 73(2) & Its Implications

November 16, 2023 1626 Views 0 comment Print

Unlock the guide to BSE (Bombay Stock Exchange) compliances covering XBRL filing, board meetings, and regulatory obligations. Essential steps and details for listed entities to uphold transparency and regulatory standards

HC Quashes GST Registration Cancellation order for Lack of Reasons

November 16, 2023 762 Views 0 comment Print

Bombay High Court’s landmark judgment quashing the GST registration cancellation for Makersburry India Pvt. Ltd. due to lack of reasons. Understand the legal intricacies and implications in this detailed analysis.

GST Amnesty Advisory: Appeal Filing Deadline for Orders up to 31.03.2023

November 10, 2023 1779 Views 0 comment Print

This article delves into the provisions and procedures associated with GST amnesty granted to those who missed appeal filing deadline for orders passed on or before March 31, 2023.

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

November 1, 2023 891 Views 0 comment Print

Explore the Ministry of Finance latest report on GST revenue collection in October 2023. Discover detailed analysis, state-wise figures, and insights into the 13% YoY increase

Penalty u/s 129(3) of CGST Act unsustainable as no intention to evade payment of tax

October 30, 2023 3246 Views 0 comment Print

Allahabad High Court held that for imposition of penalty under section 129(3) of the Central Goods and Services Tax Act, 2017 [CGST Act] intention to evade payment of tax is a pre-requisite. No penalty u/s 129(3) as there was no intent on part of petitioner to evade tax.

CGST Mumbai Busts Rs. 263 Crore Fake GST Invoice Racket

October 25, 2023 1431 Views 0 comment Print

CGST Mumbai South Commissionerate arrests a fake GST invoice racketeer, uncovering a Rs. 263 Crore fraud involving Rs. 7.66 Crores fake GST Input Tax Credit. Details here.

Notification No. 20/2023-Central Tax (Rate) Dated: 19th October, 2023

October 19, 2023 18132 Views 0 comment Print

Explore the impact of Notification No. 20/2023-Central Tax (Rate) issued by the Ministry of Finance, Government of India, effective from October 20, 2023

Notification No. 19/2023-Central Tax (Rate) Dated: 19th October, 2023

October 19, 2023 2508 Views 0 comment Print

Explore the impact of Notification No. 19/2023-Central Tax (Rate) issued by the Ministry of Finance, Government of India, effective from October 20, 2023

New Tax Rate on Millet Flour: Notification No. 18/2023-Central Tax (Rate)

October 19, 2023 729 Views 0 comment Print

Explore the implications of Notification No. 18/2023 on millet flour taxation. Learn how this amendment impacts businesses and consumers

Search Post by Date
April 2024
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
2930