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 : Kerala High Court upholds the dismissal of a writ petition, ruling that the common portal can be used for GST order communications...
Goods and Services Tax : Delhi High Court restores GST registration in Rajdhani Trading Co. vs Principal Commissioner case, citing violation of natural jus...
Goods and Services Tax : Detailed analysis of the Delhi High Court judgment in Ace Cardiopathy Solutions Pvt Ltd Vs Union of India, addressing issues with ...
Goods and Services Tax : Detailed analysis of Delhi High Court's judgment on cancellation of GST registration due to non-filing of returns. Key implication...
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 : 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...
In re Sri. V. Mohandas Pai – Prop. Dheeraj Enterprises. (GST AAR Karnataka) We examine the records and observe that the instant application has been filed on 22.09.2020 and the question raised there in is about the classification of the services being provided by the applicant. It is an undisputed fact that a search, of […]
In re Manyam Venkata Rajini (GST AAR Andhra Pradesh) Question: Whether in the facts and circumstances the contributions to National Mineral Exploration Trust (NMET) and District Mineral Foundation (DMF) under the Mines and Minerals (Development and Regulation) Act, 1957 (MMDR) read with National Mineral Exploration Trust Rules, 2015 (‘NMETR’) and Mines and Minerals (Contribution to […]
In re Manyam Venkateswara Rao (GST AAR Andhra Pradesh) Question: Whether in the facts and circumstances the contributions to National Mineral Exploration Trust (NMET) and District Mineral Foundation (DMF) under the Mines and Minerals (Development and Regulation) Act, 1957 (MMDR) read with National Mineral Exploration Trust Rules, 2015 (‘NMETR’) and Mines and Minerals (Contribution to […]
In re Vempati Veerraju (GST AAR Andhra Pradesh) Question: Whether in the facts and circumstances the contributions to National Mineral Exploration Trust (NMET) and District Mineral Foundation (DMF) under the Mines and Minerals (Development and Regulation) Act, 1957 (MMDR) read with National Mineral Exploration Trust Rules, 2015 (‘NMETR’) and Mines and Minerals (Contribution to District […]
In re Andru Sujatha (GST AAR Andhra Pradesh) The contributions to National Mineral Exploration Trust (NMET) and District Mineral Foundation (DMF) qualify as consideration towards supply of mining service by Andhra Pradesh Government and they being includible under value of supply, are chargeable to GST under the Reverse Charge Mechanism in the hands of the […]
In re Andru Usha Rani (GST AAR Andhra Pradesh) Argument of the applicant that Royalty is only a measure of NMET and DMF contributions and cannot be equated with NMET and DMF and that NMET and DMF are not in respect of single supply of service i.e. licensing that warrants clubbing of all amounts i.e. […]
In re Andru Anantha Padma KotiSatyavathi (GST AAR Andhra Pradesh) The service provided is only the license to extract mineral ore and also the right to use such minerals extracted is a single service where the consideration is payable under three heads and in case any one of the payments is not made, the service […]
In re Andru Ramesh Babu (GST AAR Andhra Pradesh) The contributions to National Mineral Exploration Trust (NMET) and District Mineral Foundation (DMF) qualify as consideration towards supply of mining service by Andhra Pradesh Government and they being includible under value of supply, are chargeable to GST under the Reverse Charge Mechanism in the hands of […]
GSTN recently introduced functionalities for taxpayers on GST portal. Brief analysis of these functionalities are summarized herein below : 1. New tab for ‘Communication between GST taxpayers’: The said functionality is introduced to enable communication between the supplier and recipient with respect to any issue for any inward/ outward document. This shall help the taxpayers […]
1. E- Way Bill (EWB) generation blocking means not allowing the taxpayer to generate an E-Way bill if he has not filed GST Return for the latest two successive months or quarters. 2. STATUTORY PROVISION Rule 138E – No person (including a consignor, consignee, transporter, an e-commerce operator, or a courier agency) shall be allowed […]
