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 : The Finance Act 2025 retroactively amends GST ITC provisions, limiting credits for construction of immovable properties, impacting...
Goods and Services Tax : This article explores the risks associated with over submission in GST litigation, its impact on legal outcomes, and the best prac...
Goods and Services Tax : Recent GST directive mandates written grounds for arrest, aligning with legal rights. Learn implications and changes in arrest pro...
Goods and Services Tax : Understand the GST fake invoice issue, tax demand, penalties, and possible solutions, including appeals, payments, and expected am...
Goods and Services Tax : Learn about Input Credit Reversal under Sec 16(2) of GST, its conditions, impact on buyers and sellers, and compliance requirement...
Goods and Services Tax : West Bengal's GST share dropped from 4.6% in 2019-20 to 4% in 2024-25. Learn about factors affecting revenue, government measures,...
Goods and Services Tax : Government addresses GST exemption on health & life insurance premiums, forming a GoM for review. Key updates on current exemption...
Goods and Services Tax : The government addresses GST complexities with reforms, fraud crackdowns, and MSME compliance relief. Learn about tax slabs, exemp...
Goods and Services Tax : GST on leased properties remains at 18%. Recent changes exclude composition taxpayers from reverse charge liability. No central da...
Goods and Services Tax : GST on commercial training is 18%, while educational institutions' services and books are exempt. Details of GST collection and me...
Goods and Services Tax : Gujarat High Court held that the show cause notice issued for evasion of GST by DGGI shall be adjudicated by competent authority. ...
Goods and Services Tax : Madras High Court rules that GST paid during detention can be claimed as a refund if excess tax is paid in regular returns. Key in...
Goods and Services Tax : When the power to the statutory authority is granted upto five years to modify the order, it cannot be said that the constitutiona...
Goods and Services Tax : Calcutta High Court condoned delay in GST appeal by Kamala Stores, citing S.K. Chakraborty precedent and directing appellate autho...
Goods and Services Tax : West Bengal AAAR denies GST exemption on upfront premium for land lease, citing non-fulfillment of conditions under Notification 1...
Goods and Services Tax : New GST registration rules require biometric or Aadhaar authentication at GSK. Complete verification within 15 days to avoid ARN r...
Goods and Services Tax : The Ministry of Finance has notified the implementation dates for specific provisions of the GST Amendment Rules, 2024. Key rules ...
Goods and Services Tax : CBIC detects Rs. 18.10 crore GST evasion in real estate and organizes a CPR training workshop for officers. Post-Budget discussion...
Goods and Services Tax : Maharashtra establishes GST Suvidha Kendra for Aadhaar-based biometric authentication and document verification for new GST regist...
Goods and Services Tax : Clarified procedure for appeals under Section 128A of CGST Act 2017, addressing disputes on interest and penalty where tax is full...
Koenig Solutions Pvt. Limited Vs Union of India & Ors. (Delhi High Court) Present writ petition has been filed challenging the constitutional validity under Section 2(6) of the Integrated Goods and Services Act, 2017 (‘IGST Act’) regarding ‘export of services’. Petitioner also seeks a declaration that the amount received in convertible foreign exchange from foreign […]
Cancellation of GST Registration means the permanent closure of the GSTIN in some circumstances such as closure/transfer/change in constitution of the business etc. and it can be applied by filing an application on the GST Portal and by the Proper officer Suo-moto in the circumstances such as non-filing of returns, fraud, contravention of provisions of […]
Arjuna (Fictional Character): Krishna, Government has announced the GST Amnesty Scheme 2021, in the 43rd GST Council meeting. Krishna (Fictional Character): Arjuna, in that scheme the Government has provided relief to the taxpayers whose GSTR-3B returns were pending from July-2017 to April-2021. The relief has been provided by reducing the late fees to Rs.500/- per […]
The law has provided an inclusive meaning to the word ‘supply’ which implies that the specific transactions which are listed in the said Section are only illustrative. (1) For the purposes of this Act, the expression “supply” includes, (a) All forms of supply of goods or services or both such as sale, transfer, barter, exchange, […]
Based upon specific intelligence, the officers of the Anti Evasion branch of Central Goods and Service Tax (CGST) Commissionerate, Delhi (West) have unearthed a case of availment/utilization and passing on of inadmissible input tax credit (ITC) through goods less invoices of Rs 91 crore (approx).
I have received queries from our colleagues regarding the GST Impact on Services provided by the Freelancer. What is Freelancer, What types of services will be provided by him , Requirement of Registration, Issue of Tax Invoice, What are the requirements if Freelancer is having export of Services and what are the returns to be […]
Sushi Pet Nutri science (GST AAAR Telangana) Issue 1: The product ‘poultry meal’ manufactured and supplied by appellant falls under Tariff Item No. 2301 10 10 of the Customs Tariff Act, 1975. The impugned order is modified accordingly. Issue 2: The product ‘poultry meal’ manufactured and supplied by appellant is not eligible for the exemption contained […]
Applicability of GST on Reverse Charge Mechanism for Import of Service GST is Levy in accordance with the concept of supply. According to section 7(1) (b) of CGST Act’ 2017 supply includes “import of services” for a consideration whether or not in the course or furtherance of business. According to section 7 (4) of IGST […]
In a significant step towards digitization, transparency and ease of doing business, Version 2.0 of the AEO web-app has been launched. It enables online filing, real time monitoring and processing of AEO applications for T2 and T3 certificates.
G. Santhosh Kumar Vs State Of Kerala (Kerala High Court) The Kerala High Court, in major relief to Ex Assistant Tax Commissioner, G.Santosh Kumar ruled that the criminal proceedings can not be initiated against a Public Servant for passing incorrect quasi-judicial order or against the government. The petitioner, G.Santosh Kumar who was the assessing authority […]
