Goods and Services Tax

Educational Services under GST

1. Meaning of ‘Education’ under GST Law, 2017: In GST the term ‘Education’ has not been defined, However, the Hon’ble Apex Court decision in ‘Loka Shikshana Trust vs. CTT defines ‘Education’ as a process of training and developing knowledge, skill and character of students by normal schooling. U...

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5 Important GST Case Laws

Article discusses  Whether recovery from employees amounts to supply,  Whether GST applicable on delayed payment charges collected on exempt supplies, Whether RCM liability under service tax on freight charges, Can Form GST TRAN-1 would be amended/rectified and Whether offline Form GST TRAN-1 can be accepted. 1. Whether recovery from em...

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Job Work relating to Printing Industry under GST

1. Meaning of Job Work and Job Worker : As per Section 2(68) of the CGST Act, 2017, the meaning of word Job Work, that under taking any treatment or processes by a person on goods belonging to another register person and the expression ‘job worker’ shall be constructed accordingly. 2. Meaning of Goods : […]...

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How to correct mistakes in GST by DRC-03? Its impact on GST Audit?

There are two gateways through which taxpayer can make payment of GST. One is when the taxpayer makes payment through PMT-06 while filing monthly return GSTR-3B and when the taxpayer has made any mistake of short payment of tax or excess ITC while filing his return then, DRC-03 may be filed for correcting the mistake....

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Valuation of Taxable Value in case of Inter-state Stock Transfer between Branches under GST

Valuation of Taxable Value in case of Inter-state Stock Transfer between Branches under GST Under GST, The Persons with same PAN having pan-India presence required to take GST registration state wise and it is quite common for businesses to transfer its stock to its other units, depots, warehouses for timely delivery of orders. During the...

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Complaint against alleged High Handedness of CGST Authorities against CA

Indirect Taxes Consultants Association has written to Hon'ble Prime Minister of India and complained against the alleged High Handedness of the CGST Authorities against the Chartered Accountant in Ludhiana....

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Online Crash Course on GST and Income Tax by TaxGuru Edu

Now-a-days, all the practitioners are tied up with so many tax compliances in every month and hence they are not able to allocate major time on learning new things. Hence we TaxGuru Edu, an educational wing of Taxguru now bring you the Crash Courses on GST and Income Tax. The motive will be to give maximum coverage in optimum time utilisa...

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CBIC clarifies on Fake new of GSTR-1 due date extension

CBCI has clarified on its Twitter handle that FORM GSTR-1 late fee waiver scheme has ended on 17th January 2020 and No further extension has been given. CBIC further clarified that a A fake tweet in this regard has been circulating in social media in which it is said that due date is been extended […]...

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GST Tax Evasion Racket with unique modus operandi unearthed

The Mumbai Central Commissionerate has unearthed a multi-crore tax evasion racket that has been found to be transporting jewellery goods without paying GST, employing a unique modus operandi. Ministry of Finance Multi Crore Tax Evasion Racket by Jewellers with unique modus operandi unearthed by Mumbai GST Commissionerate Posted On: 18 JAN...

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Himachal Pradesh Govt approves HP Legacy Cases Resolution Scheme

The Government of Himachal Pradesh has approved the Himachal Pradesh (Legacy Cases Resolution) Scheme under the Department of Excise and Taxation in the Cabinet Meeting held on 16.01.2020. The Scheme will address settlement of legacy cases under General Sales Tax, VAT, CST and other taxation laws subsumed under GST. 2. The scheme will be ...

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Validity of Section 16(2)(c) of the CGST Act/WBGST Act

M/s. LGW Industries Limited & ors. Vs. Union of India & ors. (Calcutta High Court) - On the second issue in the petition, it was stated that in the absence of any finding about petitioners mala fide intention, connivance or wrongful association with the suppliers, no liability can be imposed on it on the principle of vicarious liability on account of fraudulent conduct of the suppli...

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Form TRAN-1 rectification- HC allows petitioner to approach Nodal Officer

Calcutta Canvas Co. Vs. Union of India (Madras High Court) - Writ Petition is disposed of, only by granting such liberty to the petitioner to approach the said Nodal Officer and make a representation within a period of two weeks from the date of receipt of a copy of this order. On receipt of such representation/request, the said Nodal Officer shall consider t...

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GST on Filters manufactured solely for use by Indian Railways

In re Parker Hannifin India Pvt Ltd, (GST AAAR Karnataka) - Filters manufactured by the Appellant solely and principally for use by the Indian Railways and supplied directly to the Indian Railways are classifiable under Chapter Heading 84.21 of the Customs Tariff. The classification of the subject goods will not change if the same are supplied to a distribut...

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12% IGST payable on import of Pharmaceutical Reference Standards

In re Chromachemie Laboratory Private Limited (GST AAAR Karnataka) - The Pharmaceutical Reference Standards (Prepared Laboratory Reagents) imported and supplied by the Appellant and classified under Tariff Item 3822 00 90 of the Customs Tariff Act, 1975 is covered under Entry No. 80 of Schedule-II to Notification No. 1/2017-Integrated Tax (Rate) dated 28th June 2017 ...

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GST on ‘Reagents’ used for laboratory testing of water samples- AAR application withdrawn

In re HACH DHR India Pvt. Ltd. (GST AAR Karnataka) - In re HACH DHR India Pvt. Ltd. (GST AAR Karnataka) Whether the applicants are correct in contending that the ‘Reagents’ used by the applicant for laboratory testing of water samples should be classified under Sl. No.80 of the IGST schedule-II at 12% under IGST Notification No.1/2017-Inte...

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Himachal Pradesh Govt approves HP Legacy Cases Resolution Scheme

Press Release No. 75/2020-PUB - (17/01/2020) - The Government of Himachal Pradesh has approved the Himachal Pradesh (Legacy Cases Resolution) Scheme under the Department of Excise and Taxation in the Cabinet Meeting held on 16.01.2020. The Scheme will address settlement of legacy cases under General Sales Tax, VAT, CST and other taxation laws su...

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Fake GST Invoice: Dept. started Blocking ITC of fake credit availers

F.No. 587/CE/167/Pol/2019/11219-11269 - (13/01/2020) - All the CGST Zones are required to make a list, GSTN-wise of fake credit availers and block their ITC under Rule 86A(1)(a) for the entities located in their jurisdiction. If, however, there are certain entities which are located outside their jurisdiction, they should forward a list of such availers...

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Appointment of Revisional Authority | CGST Act, 2017 | Section 108

Notification No. 05/2020-Central Tax/G.S.R. 28(E) - (13/01/2020) - CBIC authorises following as Revisional Authority under section 108 of Central Goods and Services Tax Act, 2017 vide Notification No. 05/2020-Central Tax dated 13th January, 2020- (a) the Principal Commissioner or Commissioner of Central Tax for decisions or orders passed by the Additional or Joint ...

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Extention of due date to file GSTR1 returns without late fees

Notification No. 04/2020–Central Tax/G.S.R.26(E) - (10/01/2020) - There has been extension in period of the one-time amnesty scheme to 17th January 2020, between which GSTR-1 returns filled by taxpayers for the period starting from July 2017 to November 2019, would be subject to no late fees liability. Late fee payable under section 47 of the CGST Act was waived f...

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Compile and share various favourable Court orders pertaining to GST

Notification No. F.No. 275/65/2013-CX.8A(Pt.) - (07/01/2020) - The undersigned has been directed to state that the petitions against various provisions of GST are being filed throughout the country, and hence it becomes imperative that any order/judgment in favour of Revenue may be disseminated to the field so that same may be considered while filing any affida...

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Recent Posts in "Goods and Services Tax"

Educational Services under GST

1. Meaning of ‘Education’ under GST Law, 2017: In GST the term ‘Education’ has not been defined, However, the Hon’ble Apex Court decision in ‘Loka Shikshana Trust vs. CTT defines ‘Education’ as a process of training and developing knowledge, skill and character of students by normal schooling. U...

Read More

Complaint against alleged High Handedness of CGST Authorities against CA

Indirect Taxes Consultants Association has written to Hon'ble Prime Minister of India and complained against the alleged High Handedness of the CGST Authorities against the Chartered Accountant in Ludhiana....

Read More

Detention of goods for alleged undervaluation not justified

Haier Appliances India (P) Ltd Vs Assistant State Tax Officer (Kerala High Court)

Goods belonging to the petitioner, were detained for an alleged discrepancy noticed in respect of the E-way bill raised in connection with invoice. Discrepancy noticed is with regard to the value of the commodity.It is also the case of the detaining authority that the commodity in question was undervalued by the vendor by offering excessi...

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Monthly To Do List for GST Return Filers

GST law was supposed to simply the Indirect Tax Practice & Compliance thereof. But even after more than 2 years of GST implementation, the same seems to be nightmare. When it comes to tax compliance, first question comes to mind of every registered person that eligible ITC need to be availed in proper manner & […]...

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Validity of Section 16(2)(c) of the CGST Act/WBGST Act

M/s. LGW Industries Limited & ors. Vs. Union of India & ors. (Calcutta High Court)

On the second issue in the petition, it was stated that in the absence of any finding about petitioners mala fide intention, connivance or wrongful association with the suppliers, no liability can be imposed on it on the principle of vicarious liability on account of fraudulent conduct of the suppliers, who have obtained registration on t...

Read More

5 Important GST Case Laws

Article discusses  Whether recovery from employees amounts to supply,  Whether GST applicable on delayed payment charges collected on exempt supplies, Whether RCM liability under service tax on freight charges, Can Form GST TRAN-1 would be amended/rectified and Whether offline Form GST TRAN-1 can be accepted. 1. Whether recovery from em...

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Allow Tran-1 filing if failure of Appellant was due to technical glitches on common portal

Jodhpur Truck Pvt. Ltd. Vs Union of India (Rajasthan High Court)

Jodhpur Truck Pvt. Ltd. Vs Union of India (Rajasthan High Court) Section 140 of the Central Goods and Service Tax Act, 2017 confers a right to a registered dealer to take credit of ‘eligible duties’ of the amount lying unutilized on the day immediately preceding the appointed day, in the manner prescribed. First proviso to […]...

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Form TRAN-1 rectification- HC allows petitioner to approach Nodal Officer

Calcutta Canvas Co. Vs. Union of India (Madras High Court)

Writ Petition is disposed of, only by granting such liberty to the petitioner to approach the said Nodal Officer and make a representation within a period of two weeks from the date of receipt of a copy of this order. On receipt of such representation/request, the said Nodal Officer shall consider the same and pass appropriate orders on m...

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Job Work relating to Printing Industry under GST

1. Meaning of Job Work and Job Worker : As per Section 2(68) of the CGST Act, 2017, the meaning of word Job Work, that under taking any treatment or processes by a person on goods belonging to another register person and the expression ‘job worker’ shall be constructed accordingly. 2. Meaning of Goods : […]...

Read More

GST on Filters manufactured solely for use by Indian Railways

In re Parker Hannifin India Pvt Ltd, (GST AAAR Karnataka)

Filters manufactured by the Appellant solely and principally for use by the Indian Railways and supplied directly to the Indian Railways are classifiable under Chapter Heading 84.21 of the Customs Tariff. The classification of the subject goods will not change if the same are supplied to a distributor instead of Indian Railways and the di...

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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.