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 : Understand whether GST registration is mandatory for service exporters in India. Analysis of CGST and IGST provisions on inter-sta...
Goods and Services Tax : New GST notifications for hotels/restaurants: 'Specified Premises' introduced, 'Declared Tariff' removed. Learn opt-in/out rules &...
Goods and Services Tax : Delhi High Court directs GST refund release, rejecting tax department’s delay. Case highlights refund disputes and legal hurdles...
Goods and Services Tax : जानिए जीएसटी अधिनियम 2017 की धारा 108 के तहत पुनरीक्षण...
Goods and Services Tax : Discover how to navigate risks of ITC double claiming in post-GSTR-2B era. Learn practical tips for GST compliance, identify commo...
Goods and Services Tax : Odisha Finance Department clarifies that GST does not apply to compensation for land and building acquisition, advising government...
Goods and Services Tax : GST on commercial coaching services, exemptions for educational institutions, and book tax status. Details on revenue and relief m...
Goods and Services Tax : Government considers GST reforms based on industry feedback. Recent changes include ITC time extension, tax waiver, appeal deposit...
Goods and Services Tax : Online gaming tax collection lacks specific tracking. Govt issued notices for ₹1.43 lakh crore. GST at 28% applies to real money...
Goods and Services Tax : Tamil Nadu trade associations have requested GST reductions on food, camphor, and services. No GST Council recommendation yet on m...
Goods and Services Tax : Mohit Enterprises Vs Commissioner of State GST And Vat Department of Trade And Taxes Delhi (Delhi High Court) Delhi High Court, in...
Goods and Services Tax : Allahabad High Court dismissed the writ petition and held that seizure of goods under section 129 of the IGST/ CGST Act can be don...
Goods and Services Tax : Bombay High Court held that registered person making a zero rated supply under LUT may claim refund of unutilized credit including...
Goods and Services Tax : Karnataka HC voids GST order clubbing multiple years. Section 73 of KGST Act mandates separate notices per financial year....
Goods and Services Tax : Allahabad High Court ruled that GST penalty under Section 129 is valid if goods are moved for job work without a properly filled d...
Goods and Services Tax : Detailed amendments to Notification No. 02/2017-Central Tax, revising territorial jurisdictions for Alwar, Chennai Outer, Jaipur, ...
Goods and Services Tax : CBIC invites proposals from CGST zones to reorganize territorial jurisdictions, aiming for a comprehensive assessment. Deadline fo...
Goods and Services Tax : CBIC newsletter notes Women's Day celebrations, post-budget interactions, and DRI's gold smuggling seizures in Bengaluru and Mumba...
Goods and Services Tax : A Group of Ministers (GoM) is set up to evaluate the feasibility of a special cess under GST for disaster relief and recommend a u...
Goods and Services Tax : The GST Council reconstitutes the GoM on Revenue Analysis with new terms of reference to assess revenue trends, compliance, and po...
West Bengal Authority for Advance Ruling (‘AAR’) in the case of M/s Masterly Kolkata Facility Maintenance Private Limited has ruled that although separate invoices have been issued for ‘Gas Charges’ for consumption of gas, supply of gas through pipeline is found to be naturally bundled with facility & property management services and are supplied in […]
West Bengal Authority for Advance Ruling (‘AAR’) in the case of M/s Exservicemen Resettlement Society has ruled that Sub-sections (2) and (3) of Section 15 CGST Act leave no room to deduct any amount like management fee, employer contribution to PF/ ESI etc from the value of supply and thus GST is payable on total […]
Customs laboratories all over the country are essential for the correct classification of goods and for ensuring the adherence of imported goods to exemption/ EXIM policy norms. Kolkata houses our oldest Custom House laboratory that was established in 1914.
As per Para 6 (a) of Schedule II to the CGST Act, 2017, works contracts as defined in section 2(119) of the CGST Act, 2017 shall be treated as a supply of services. Thus, there is a clear demarcation of a works contract as a supply of service under GST. As per section 17(5) (c) of the CGST Act, 2017, input tax credit shall not be available in respect of the works contract services when supplied for construction of an immovable property (other than plant and machinery) except where it is an input service for further supply of works contract service.
Today we are discussing the Procedure for Registration. The topic involves Section 25 of CGST Act, 2017 along with Rule 9, 10 & 11 of CGST Rules, 2017. The article below discusses all these relevant provisions in a comprehensive manner. Section 25 Procedure for registration under GST Person liable for registration Section 25(1) Every person […]
In re J M Chemicals (Trade Name) Manjuben Rameshchandra Gupta (Legal Name) (GST AAR Gujarat) Whether M/s. J.M. Chemicals is eligible to claim Input Tax Credit of GST paid on input services of Lease Premium paid to Ginni Filaments on which they have charged GST under the head miscellaneous receipt under SAC code No. 99979. […]
In re GACL NALCO Alkalies & Chemical Pvt. Ltd. (GST AAR Gujarat) Whether GNAL is entitled to claim Input Tax Credit of the GST paid on the services provided by GACL in the form of agreeing to surrender/ relinquish its rights in the leasehold property in favour of GNAL? Law makes it explicitly clear that […]
In re Golden Tobie Private Limited (GST AAR Uttar Pradesh) As such, the promotional scheme of additional 30 packs of cigarettes on every purchase of 100 packs of cigarettes for the payment of 100 packs of cigarettes is a taxable supply of 130 packs of cigarettes on the price of 100 packs of cigarettes. There […]
The GSTR-1 and GSTR-3B for the Month of September that are to be filed in October holds an importance as it is assumed to be the last date for making entries/amendments for the previous financial year. Now the important question is that what’s the due date for making amendments is for GSTR-1 and claiming ITC […]
In re Divyajivan Healthcare LLP (GST AAR Gujarat) Whether lump-sum amount received for Health care Services to be provided for 20 years by the applicant as ‘Diamond Plan’ is exempted from Goods and Services Tax as per Sr. No. 74 of Notification No. 12/2017- CT(R)? On careful consideration of the applicant’s submission, we find that […]
