Goods and Services Tax

Proposed New GST Return Prototype – Introduction and Key Aspects

GSTN releases proposed New GST Return Prototype: The Goods and Services Tax Network (GSTN) has recently released a web-based prototype of the offline tool of new return system.  The said prototype is set to replace the existing mechanism of filing returns (GSTR 1 and GSTR 3B), and shall go live in the coming months. This […]...

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Excel based GSTR-9 offline tool -Filing and Entry Instructions

Introduction to Excel based GSTR-9 offline tool 1. The Excel based GSTR-9 Offline Tool is designed to help taxpayer to prepare his GSTR-9 return offline 2. Details for following Tables of GSTR-9 return can be added by taxpayer using the offline Tool. It is not Mandatory to fill data in all worksheets. The worksheet for […]...

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Recent changes In GST updated till 23.05.2019

CBIC has recently issued a new set of FAQ’s on GST on real estate projects for which changes were made recently. Accordingly, while a home buyer can not decide upon the rate of GST to be levied to installments remaining to be paid for a under construction flat or on a new booking, it is the builder who will have to opt for the GST rate,...

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Composition Scheme Under GST: Conditions, Advantages, Registration, Returns & Rates

Eligibility for Composition Schemes Under GST: Taxpayer with Turnover limit up to 1.5Cr (In case of North-Eastern states and Himachal Pradesh, the limit is now Rs 75 lacs) can opt for Composition scheme voluntarily....

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An Analysis of New GST Return Scheme NORMAL, SAHAJ , SUGAM

Recently Government has released a prototype of new & simplified returns on GST portal (https://demoofflinetool.gst.gov.in) , this move of Government indicates that very soon simplified GST return( NORMAL , SAHAJ , SUGAM ) will be a reality. So, now is the best time to take a quick overview of these simplified returns which will help ...

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New GSTR Offline Tool Prototype Released on GST Portal

Web based Prototype of Offline Tool of New GST Return is an interactive demo or mock-up of the ‘Offline Tools of New Return’ to give stakeholders a feel of what the Tool will look like and to get their feedback on the same, before it goes live. It is an interactive prototype, which allows users […]...

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GST Certification Course on Pen Drive by TaxGuru & GST Professionals

We are happy to announce the ‘GST Certification Course on Pen Drive’ by TaxGuru & GST Professionals. Learn GST in a Practical way and become an Expert in this field. Pen Drive Course involves more than 30 Hrs of detailed study as per your convenient time. Study along with our best-selling GST e-book and ask […]...

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Join 4 day Course on GST by M.S.M.E. with Certification

JOIN GST Practitioner Advanced Certified Training course of Ministry of M.S.M.E. at Bangalore, Chennai, Cochin, Indore, Jaipur, Mumbai, Hyderabad, Coimbatore, Goa, Trichy, Agra, Bareilly, Lucknow, Ahmadabad, New Delhi and Kolkata in May, June and July 2019 starting from 25th May 2019. BROCHURE FOR GST PRACTITIONER ADVANCED CERTIFIED TRAIN...

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CBI Arrests An Inspector of Central GST In Bribery Case

The Central Bureau of Investigation has arrested an Inspector, E-way Bill Team-II, Central GST, Noida (Uttar Pradesh) for demanding and accepting a bribe of Rs. 30,000/- from the complainant....

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GST FAQs for Real Estate; Deferment of Implementation of GST details in Form 3CD

A. CBIC has released 2 sets of FAQ on Real Estate on new GST Rate Structure: There has been number of issues reported by various stake holders on the new GST Rate Structure for Real Estate Sector. Considering the issues, CBIC has issued compilation of 2 sets of FAQ for the guidance and easy understanding […]...

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GST: Vehicle cannot be detained if No Tax Evasion and Valid documents

Avtar Trading Co. Vs State of U.P. (Allahabad High Court) - Avtar Trading Co. Vs State of U.P. (Allahabad High Court) Learned counsel for the petitioners submits that the opposite parties in most arbitrary and illegal manner have detained the vehicle as well as the goods. There is no contravention of the provisions and there is no evasion of tax. The driver ...

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NAA dismisses complain against builder filed mistakenly

M/s. Hermeet Kaur Bakshi Vs M/s Conscient Infrastructure Pvt Ltd. (National Anti-Profiteering Authority) - M/s. Hermeet Kaur Bakshi Vs M/s Conscient Infrastructure Pvt Ltd. (National Anti-Profiteering Authority) The main allegation of the above Applicant was that GST @12% was charged instead of 8%. However as noticed from the demand letter dated 16.04.2018 which the above Applicant had quoted the total v...

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No profiteering in absence of reduction in Tax Rate or additional ITC benefit

Sh. Rahul Kumar Agrawal Vs M/s Shrivision Homes Pvt. Ltd (NAA) - In view of the fact that there was no reduction in the rate of tax nor there was increased additional benefit on account of ITC, the provisions of Section 171 of CGST Act, 2017 could not be invoked in this case....

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Allow manual or Online filing of TRAN-1: HC

M/s. Gupta Agencies Vs Union of India (Allahabad High Court) - Respondents are directed to open the portal before 31st of March 2019. In the event they do not do so, they will entertain the GST TRAN-1 of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner. They will also ensure that the petitioner is ...

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Bank A/c attachment under GST: writ petition not accepted as Alternative remedy available

Pranit Hem Desai Vs Additional Director General, DGGI, AZU (Gujarat High Court) - Pranit Hem Desai Vs Additional Director General (Gujarat High Court) In the opinion of this court, when the communications dated 4.4.2019 of the Deputy Director, DGGI, AZU itself informs the petitioners that the petitioners have a remedy against the order of attachment by way of filing objection und...

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GST on construction of Affordable Houses in Mumbai Metropolitan Region

Trade Circular No. 37T of 2019 - (17/05/2019) - List of metropolitan cities provided in the said clause includes Mumbai (whole of MMR i.e. Mumbai Metropolitan Region) with its respective geographical limits prescribed by an order issued by the Central or State Government in this regard....

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FAQ’s: Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Ordinance, 2019

Trade Circular No. 20T of 2019 - (15/05/2019) - Clarification and FAQ’s on Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Ordinance, 2019  related to the provisions of the Ordinance more particularly relating to determination of requisite amount, un-disputed tax to be paid under the Ordinance, issue based withdrawa...

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CBIC notifies constitution of GST AAAR in Union territories

Notification No. 04/2019-Union Territory Tax [G.S.R. 367(E)] - (16/05/2019) - Central Government, hereby, notifies the constitution of the Appellate Authority for Advance Ruling in the Union territories- Andaman and Nicobar Islands, Chandigarh, Daman and Diu, Dadra and Nagar Haveli and Lakshdweep vide Notification No. 04/2019-Union Territory Tax MINISTRY OF FINANCE (Departmen...

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Govt amends GST Authority for Advance Ruling in Union territories

Notification No. 03/2019-Union Territory Tax [G.S.R. 366(E)] - (16/05/2019) - Govt amends GST Authority for Advance Ruling in Union territories of Andaman and Nicobar Islands and Dadra and Nagar Haveli vide Notification No. 03/2019-Union Territory Tax....

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Last exam for GSTPs falling under STPEL/TRPEL categories on 12.12.2019

NA - (10/05/2019) - The next two examinations in year 2019, for GSTPs falling under STPEL/TRPEL categories, shall be conducted on 14.06.2019 and 12.12.2019 (from 1100 hrs to 1330 hrs) at designated examination centers, all across India. Such candidates are hereby informed that the examination scheduled to be held on 12...

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Recent Posts in "Goods and Services Tax"

Proposed New GST Return Prototype – Introduction and Key Aspects

GSTN releases proposed New GST Return Prototype: The Goods and Services Tax Network (GSTN) has recently released a web-based prototype of the offline tool of new return system.  The said prototype is set to replace the existing mechanism of filing returns (GSTR 1 and GSTR 3B), and shall go live in the coming months. This […]...

Read More

GST: Vehicle cannot be detained if No Tax Evasion and Valid documents

Avtar Trading Co. Vs State of U.P. (Allahabad High Court)

Avtar Trading Co. Vs State of U.P. (Allahabad High Court) Learned counsel for the petitioners submits that the opposite parties in most arbitrary and illegal manner have detained the vehicle as well as the goods. There is no contravention of the provisions and there is no evasion of tax. The driver of the vehicle was […]...

Read More

NAA dismisses complain against builder filed mistakenly

M/s. Hermeet Kaur Bakshi Vs M/s Conscient Infrastructure Pvt Ltd. (National Anti-Profiteering Authority)

M/s. Hermeet Kaur Bakshi Vs M/s Conscient Infrastructure Pvt Ltd. (National Anti-Profiteering Authority) The main allegation of the above Applicant was that GST @12% was charged instead of 8%. However as noticed from the demand letter dated 16.04.2018 which the above Applicant had quoted the total value was shown as Rs. 3,21,124/- and the...

Read More

No profiteering in absence of reduction in Tax Rate or additional ITC benefit

Sh. Rahul Kumar Agrawal Vs M/s Shrivision Homes Pvt. Ltd (NAA)

In view of the fact that there was no reduction in the rate of tax nor there was increased additional benefit on account of ITC, the provisions of Section 171 of CGST Act, 2017 could not be invoked in this case....

Read More

Excel based GSTR-9 offline tool -Filing and Entry Instructions

Introduction to Excel based GSTR-9 offline tool 1. The Excel based GSTR-9 Offline Tool is designed to help taxpayer to prepare his GSTR-9 return offline 2. Details for following Tables of GSTR-9 return can be added by taxpayer using the offline Tool. It is not Mandatory to fill data in all worksheets. The worksheet for […]...

Read More

Recent changes In GST updated till 23.05.2019

CBIC has recently issued a new set of FAQ’s on GST on real estate projects for which changes were made recently. Accordingly, while a home buyer can not decide upon the rate of GST to be levied to installments remaining to be paid for a under construction flat or on a new booking, it is the builder who will have to opt for the GST rate,...

Read More

Composition Scheme Under GST: Conditions, Advantages, Registration, Returns & Rates

Eligibility for Composition Schemes Under GST: Taxpayer with Turnover limit up to 1.5Cr (In case of North-Eastern states and Himachal Pradesh, the limit is now Rs 75 lacs) can opt for Composition scheme voluntarily....

Read More

Allow manual or Online filing of TRAN-1: HC

M/s. Gupta Agencies Vs Union of India (Allahabad High Court)

Respondents are directed to open the portal before 31st of March 2019. In the event they do not do so, they will entertain the GST TRAN-1 of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner. They will also ensure that the petitioner is allowed to pay its taxes on the regular ...

Read More

Bank A/c attachment under GST: writ petition not accepted as Alternative remedy available

Pranit Hem Desai Vs Additional Director General, DGGI, AZU (Gujarat High Court)

Pranit Hem Desai Vs Additional Director General (Gujarat High Court) In the opinion of this court, when the communications dated 4.4.2019 of the Deputy Director, DGGI, AZU itself informs the petitioners that the petitioners have a remedy against the order of attachment by way of filing objection under sub-rule (5) of rule 159 of the [&hel...

Read More

An Analysis of New GST Return Scheme NORMAL, SAHAJ , SUGAM

Recently Government has released a prototype of new & simplified returns on GST portal (https://demoofflinetool.gst.gov.in) , this move of Government indicates that very soon simplified GST return( NORMAL , SAHAJ , SUGAM ) will be a reality. So, now is the best time to take a quick overview of these simplified returns which will help ...

Read More

Goods and Services Tax India

The Goods and Services Tax or better known as GST is a Value added Tax and is a comprehensive indirect tax which is levied on the manufacture, consumption, and sale of goods and services. The Goods and Services Tax in India would replace all the indirect taxes which are levied today on goods and services by the Central and the State governments. GST is intended to be comprehensive for most of the goods and services. Goods and Services Tax is a single indirect tax for the entire nation, which would make India a unified market. It is proposed to be a single tax on supply of goods and services, from a manufacturer to the end consumer. The credit of all the input taxes which are paid at each and every stage would be allowed in the following stages of value addition that makes GST basically a tax on value addition only at every stage. The end consumer would have to bear only the Goods and Service Tax which is charged by the final dealer within the supply chain, together with all the set-off benefits availed at previous stages. At Taxguru, we provide all the latest GST news to our viewers. Our group of expert keep a close check on all the latest developments and provide a comprehensive analysis on GST updates. We keep updating our portal with articles on GST for the enlightening our readers. Bookmark us for all the GST articles and much more on GST.