Goods and Services Tax India: Read all latest GST news, articles, notification, circulars, case laws news on, MVAT DVAT PVAT GST GSTN IGST CGST GST Council GST Rates SGST GST Forms GST Rules.
Goods and Services Tax : This article explores complementary or opposing views on revenue recognition, expenditures, inventories, Capex and related party t...
Goods and Services Tax : Explores if GST Appellate Authorities can condone delays beyond the statutory appeal period, referencing recent High Court and Sup...
Goods and Services Tax : GST Notice for Fake Invoicing? Learn how genuine buyers can defend against ITC denial due to bogus suppliers. Understand your righ...
Goods and Services Tax : RCM on rent can increase GST late filing fees by converting a NIL return to a regular one. Understand the shift in GST compliance ...
Goods and Services Tax : Learn how input tax credit (ITC) must be allocated by ISDs under GST, effective April 2025. Covers Rule 39, pro-rata method, and c...
Goods and Services Tax : Govt denies claims of GST on UPI transactions over ₹2,000, confirms no such proposal exists and reaffirms support for digital pa...
Goods and Services Tax : GSTN introduces Phase-III changes to GSTR-1 from April 2025 with dropdown HSN selection, tab-wise B2B/B2C reporting, and value val...
Goods and Services Tax : GST appeal challenges demand based on TDS mismatch and lack of PMT-09 functionality to transfer cash ledger between GSTINs during ...
Goods and Services Tax : Analysis of GST collection targets vs. actuals, tax evasion cases, and govt measures like e-invoicing and analytics to improve com...
Goods and Services Tax : India implements digital tax reforms, AI tools, and compliance measures. No new 5% GST on food delivery apps. Learn about tech-dri...
Goods and Services Tax : Madras High Court rules uploading GST notices to the common portal is sufficient but often ineffective service. Court urges tax of...
Goods and Services Tax : Andhra HC allows GST refund for zero-rated services despite service exclusion in registration; clarifies scope of CGST/IGST provis...
Goods and Services Tax : Dealers registered under Value Added Tax Act (VAT Act), 2008 were duty bound to reverse or debit the input tax credit as prescribe...
Goods and Services Tax : The prohibition from allowing input tax credit is a statutory mandate, and the view taken by the orders impugned, in the facts and...
Goods and Services Tax : Madras High Court held that service of notice/ order under GST by making available in the common portal is valid mode of service i...
Goods and Services Tax : CBIC updates GST registration process to reduce delays; DRI seizes 7.56 kg of cocaine at Delhi airport in anti-drug operation....
Goods and Services Tax : New guidelines for GST registration issued to reduce delays, clarify document requirements, and standardize officer procedures for...
Goods and Services Tax : CBIC to launch electronic clearance for personal import/export at airports. Lucknow CGST's Swachhta initiative. DRI busts Mephedro...
Goods and Services Tax : From April 2025, GSTR-1 Table-12 will be split into B2B and B2C with mandatory HSN code selection from dropdown. Manual entry will...
Goods and Services Tax : Important update on GSTR-3B Table 3.2. Starting April 2025, auto-populated inter-state supply values will be non-editable. Learn h...
U P Telelinks Limited Vs State of Uttarakhand (Uttarakhand High Court) Shri Akash Deep Singh, learned counsel for the petitioner. Shri Pradeep Joshi, learned Standing Counsel for the State of Uttarakhand / respondent no. 1 and 2. Shri V.K. Kaparwan, learned Standing Counsel for the Union of India / respondent no. 3. There is no […]
DGGI Gurugram officials bust nexus of 93 fake firms issuing fake input tax credit invoices of Rs 491 crore, arrest one The Gurugram Zonal Unit (GZU) of Directorate General of GST Intelligence (DGGI), has arrested one person on 18.01.2022 under the provisions of the GST Act on charges of running multiple fake firms on the […]
Proof of Place of Business: India is known for undivided large families, where the family members and the relatives stay together under one roof. But such person may not be from the said family as defined by western notion of family. The property is in the name of one person, electricity bill in the name of another. The rules provide for consent letter of property owner/holder. But many officers insist upon registered rent agreement otherwise registration is rejected. Further, registration of rent agreement can be done within four months of execution. Hence registered rent agreement may not be insisted.
Today we will summarize the scope of supply under GST. So, let’s follow the section 7 of CGST Act, 2017, limb by limb. Section 7(1) Inclusions in supply Sec 7(1) Supply Includes Sec 7(1)(a) Sec 7(1)(b) Sec 7(1)(c ) ♦ All forms of supply of goods &/or services such as -Sale, -Transfer, -Barter, -Exchange, -Licence, -Rental, […]
Whether the Applicant can avail the Input Tax Credit of the full GST charged on invoices of the supply or a proportionate reversal of the same is required in case of post purchase Cash discount for early payment and incentive/schemes provided through credit note without adjustment of GST by the supplier to the applicant?
Why GST Aadhaar Authentication needed? > IGST (Export) refund in Automatic route >ITC refund in export >ITC refund in Inverted duty > New Registration WILL BE STUCK until Primary Authorized Signatory’s Aadhaar is not AUTHENTICATED So DO now If name mismatch or for any other reason if Aadhaar Authentication Failed. what will be repercussions? > […]
DGGI Ghaziabad officials bust bogus network of 275 firms involving fake invoices of more than Rs 3,100 crore The Directorate of Goods and Service Tax Intelligence, Ghaziabad Regional Unit has busted a syndicate involved in creating and controlling fake firms and issuing of bills by these fake firms without supply any Goods or Services and […]
Rajasthan High Court upheld the provisions w.r.t claiming of refund of unutilized Input Tax Credit (ITC) and asked the department to pass final order after taking into account the reply of the assessee.
Parle Products Pvt. Ltd. Vs State of Karnataka (Karnataka High Court) The petitioner – assessee is a manufacturer and dealer of consumer goods under provisions of the Karnataka Value Added Tax Act, 2003 and the Central Sales Tax Act, 1956 (‘CST Act’ for short). The returns in Form VAT 100 were filed by the assessee […]
According to RBI study, the state of economy is overall strong with upbeat consumer and business confidence and upticks in several indicators – GST collection, export growth etc. However, the rising inflation is a reason to worry. Even the Indian corporate sector is also optimistic and positive on economic growth in medium to long term. […]
