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 : Discover the structure, powers, and recent updates of the GST Council in India, including key decisions from the 53rd GST Council ...
Goods and Services Tax : Explore GST exemptions for educational institutions under Notification 12/2017(CTR) and case laws. Learn how these exemptions appl...
Goods and Services Tax : Understand Input Tax Credit (ITC) under GST: Learn about eligibility, conditions, and types of ITC. Stay updated with latest amend...
Goods and Services Tax : Understand the time limit to avail Input Tax Credit (ITC) under Reverse Charge Mechanism (RCM) and the implications for registered...
Goods and Services Tax : State directives needed to stop police from illegally checking invoices/e-way bills, hindering trade. Only GST officials have this...
Goods and Services Tax : Explore the interoperable services of E-Invoice1 and E-Invoice2 systems, boosting efficiency and reliability for taxpayers. Learn ...
Goods and Services Tax : Discover the latest API updates for E-Invoice and E-Way Bill systems, including interoperable services and new error codes for sea...
Goods and Services Tax : Join CA Sachin Jain for a live course on Input Tax Credit from a litigation perspective. Gain practical insights and master ITC co...
Goods and Services Tax : CBI arrests CGST Superintendent and Inspector in Solan, HP, for demanding and accepting Rs.8000 bribe, leading to searches and ong...
Goods and Services Tax : CBI arrests Superintendent of Central GST & Central Excise in Berhampur for accepting Rs. 15,000 bribe from complainant regarding ...
Goods and Services Tax : Delhi High Court rejects GST order against Lakshman Pran Data Enterprises, citing failure to provide personal hearing and inadequa...
Goods and Services Tax : Delhi High Court sets aside GST cancellation of Olive Traders due to lack of fair hearing on merits. Read full judgment and analys...
Goods and Services Tax : Explore the Supreme Court judgment denying anticipatory bail for GST summons under Section 69, with interim protection detailed. F...
Goods and Services Tax : Detailed analysis of AAAR Chandigarh ruling on GST applicability for Chhattisgarh State Power Generation Company Limited's Abhivah...
Goods and Services Tax : Explore the GST implications on rejected paddy under Section 101 of CGST Act in Chhattisgarh. Learn about HSN classification, tax ...
Goods and Services Tax : Explore the integrated services of NIC-IRP e-invoice-1 and e-invoice-2 portals, launching on July 18th, 2024. Learn about seamless...
Goods and Services Tax : Explore CBIC achievements, updates, and recent cases in the July 2024 newsletter from the Ministry of Finance, Department of Reven...
Goods and Services Tax : GST rates on solar cookers, fire water sprinklers, parts of poultry-keeping machinery, pre-packaged agricultural produce and suppl...
Goods and Services Tax : Latest GST clarifications on services including Indian Railways, RERA, digital payments, insurance schemes, and accommodation serv...
Goods and Services Tax : Learn how exporters can claim refund of additional IGST paid due to price increases post-export. Details on application process an...
(A) Eligibility for the Quarterly Return Monthly Payment Scheme:- Following Persons are eligible for the Scheme. 1) A registered person who is required to furnish a return in FORM GSTR-3B. AND 2) Who has an aggregate turnover of up to 5 crore rupees in the preceding financial year. However in case the aggregate turnover exceeds […]
In this article we discuss about the GST impact on Sale of Capital Goods (i.e. Business Assets). First we discussed about the Definition of Capital Goods. Capital Goods:- As per the Section 2(19) “capital goods” means goods, the value of which is capitalised in the books of account of the person claiming the input tax […]
Availment of Input Tax Credit (ITC) and Utilisation thereof under GST Law There are two different concepts under GST that are ‘Availment of ITC’ through credited in Electronic Credit Ledger (ECL) and ‘Utilisation thereof’ to pay output tax liability’ as per Section 49 of the Central Goods and Service Tax Act, 2017 (CGST Act, 2017). […]
Surya Roadways Vs Senior Intelligence Officers (SIO) (Gujarat High Court) The short point for the consideration of this Court is whether the two trucks could have been seized under Section 129 of the Act, 2017, more particularly when both the trucks were not in transit carrying any goods. Indisputably both the trucks were seized from […]
Application of bail by assessee was rejected as assessee had created three fake firms for procuring bills from the firms based at Delhi who had no purchases and tax which was not deposited for these transaction was utilized by the firms for not only availing ITCs but for getting the refunds by showing the sales to export units. Thus, refund was received for the tax which was actually never received by Revenue.
In re The Roll Company (Prop. Shri Bhavin Ramesh Shah) (GST AAAR Gujarat) (i) Zip Rolls is classifiable under Tariff Item 9607 20 00; and (ii) Zip Rolls was liable to Goods and Services Tax @ 18% (CGST 9% + SGST 9%) during 01.07.2017 to 30.09.2019 under Sr. No. 446 of Schedule III of Notification […]
Officers of CGST Ghaziabad Commissionerate conducted a series of searches on the various offices of Ghaziabad based firm and unearthed a fraud worth Rs 14.19 Cr.
The subject matter of challenge in the present writ application is to the Entry No.3(if) of the Notification No.11/217 -Central Tax (Rate) dated 28th June, 217 read with Para-2 of the said notification. It appears that the writ applicant has entered into an agreement with a developer, i.e., the fourth respondent herein with respect to a purchase of plot of land
Syed Jafar Abbas Vs Commercial Tax Officer (High Court Gujarat) The subject matter of challenge in the present writ application is to the impugned order dated 04.06.2020 cancelling the GST registration of the writ applicant w.e.f. 24.10.2018. We need not delve much into the facts of this litigation as the order impugned deserves to be […]
Surat Mercantile Association & 5 Other(S) Vs Union Of India & 2 Other(S) (Gujarat High Court) 1. We have heard Mr. Vinay Shraff, the learned counsel assisted by Mr. Parth Shah, the learned counsel appearing for the writ applicants. 2. The subject matter of challenge in the present writ application is to the constitutional validity […]
