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 : Learn about GST detention and provisional release process under Section 129 of CGST Act, 2017, including forms, penalties, and ste...
Goods and Services Tax : Summary of recent GST High Court decisions on refund validity, tax evasion penalties, provisional attachment limits, ITC denial, a...
Goods and Services Tax : Kerala HC's IMA ruling may exempt Resident Welfare Associations from GST on maintenance charges, challenging existing tax framewor...
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 : 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 : Allahabad High Court sets aside GST demand against Jindal Communication, citing confusion over turnover attributed to two firms sh...
Goods and Services Tax : Allahabad High Court quashes CGST Section 74 order against Singh Electrical Store due to lack of reasoning on fraud or misstatemen...
Goods and Services Tax : Calcutta HC rules on the expiry of a provisional attachment order under WBGST/CGST Act in the case of JL Enterprises. Details cour...
Goods and Services Tax : Madras High Court addresses a writ petition challenging a CGST order, noting a prior SGST adjudication on the same issue and direc...
Goods and Services Tax : Gujarat High Court quashes GST demand on the assignment of long-term leasehold rights by Alfa Tools, citing the Gujarat Chamber of...
Goods and Services Tax : Learn about the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, including appeal filing, hearings, and other ke...
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...
This Digital GST Ready Reckoner is beyond just a PDF version to our paper book. It has some distinct benefits and offers versatility in comparison to the printed version. It can be said that both serve their own different purpose.
GST Portal will now provide system computed interest in GSTR-3B to facilitate taxpayers in self-assessment. Interest will be computed in accordance with the Section-50 of the CGST Act, 2017 and proviso thereof, as amended. Interest on liability for the present period shall be computed only on the portion of liability paid by debiting the electronic […]
The GST Council has recommended to defer the decision to change the rates in textiles which were recommended in the 45 GST Council meeting. Consequently, the existing GST rates in textile sector would continue beyond 1st January, 2022.
Nodal Officer, Jt. Commissioner Vs. Das Auto Centre (Calcutta High Court) Hon’ble Division Bench of the Hon’ble Calcutta High Court in the matter of Nodal Officer versus M/s. Das Auto CentreM.A.T. 552 of 2020 and others in its judgment dated 14.12.2021 has allowed claiming of transitional credit through GSTR-3B in cases where Form TRAN-1 could […]
The tab/ option Communicate with Taxpayers under GST login assuming far reaching significance from 01st January 2022. Now, this option would be widely used between the taxpayers. 2. With the de-implementation of Rule 36(4) of CGST rules for additional 105% of ITC claim by the recipient. Wef 01-01-2022; wherein the receiver can take the ITC […]
As per the provisions of Sec 54 of the CGST Act, 2017 read with Rule 89(4) of the CGST Rules, refund of ITC is allowed in case of zero rated supplies made without payment of tax under LUT. As per the formula given under this rule, refund amount is calculated as follows: Refund Amount = […]
Definition of Agriculturist has been provided in section 2 (17) of the CGST act 2017. Article discusses definition of Agriculturist, Scope of definition of Agriculturist, Whether an agriculturist is liable to pay tax, Whether an agriculturist is liable to registered, Meaning of produce out of cultivation of land, Definition of an agricultural produce, Relevant judgment […]
Functionalities for uploading appeal filed by Taxpayer for GST cases before High Court / Supreme Court and uploading Cross-objections filed by Taxpayer against appeal before Appellate Tribunal for GST cases are available in CBIC-GST application for the officers. Advisory No. 02/2022 dated 03.01.2022 and related user manuals are available in Antarang portal. Functionality for issue […]
Rajasthan VAT – ITC Mismatch/ Verification Date Extended to 31.03.2022 & In some cases requirement of Affidavit also Removed vide Notification No. F.16 (100)Tax/CCT/14-15/1039 Dated January 03,2022. GOVERNMENT OF RAJASTHAN COMMERCIAL TAXES DEPARTMENT NOTIFICATION Jaipur, dated January 03,2022 In exercise of the powers conferred by sub-section (2) of section 18 of the Rajasthan Value Added […]
There may, however, be some cases where there may be a genuine reason for difference between the details of outward supplies declared in GSTR-1 and those declared in GSTR-3B. For example, the person may have made a typographical error or may have wrongly reported any detail in GSTR-1 or GSTR-3B. Such errors or omissions can be rectified by the said person in a subsequent GSTR-1/ GSTR-3B as per the provisions of sub-section (3) of section 37 or the provisions of sub-section (9) of section 39, as the case may be.
