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 : Dive into the classification of Fortified Rice Kernels (FRK) under GST laws. Understand the ruling, implications, and applicable n...
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 : 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. FAQs on Filing reply to Form GST DRC-06 against proceedings initiated for tax collected but not deposited with Government Q.1 How can a Tax Official initiate action on a person who has collected tax but not deposited with the Government? Ans:Any person whether registered or unregistered, who had collected any amount representing tax, from […]
A. FAQs on Filing FORM GST DRC-06 against Proceedings initiated by Tax Officer under section 73 and 74 Related to Determination of Tax Q.1 What is Section 73 & 74? Ans: Section 73: Covers determination of tax not paid or short paid or erroneously refunded or ITC availed wrongly or utilized for any reason other […]
A. FAQs on Filing Application for Rectification or Taking Action in the Subsequent Proceedings under section 161 Conducted by Tax Officer Q.1 How can Rectification of errors in decision, Orders, notice or certificate or any other document be done? Ans: Rectification of errors, which is apparent on the face of record in such decision, order, […]
In re Harmilap Media (P) Limited (GST AAR Uttarakhand) (i) Selling of Space for advertisement in print media shall attract GST @ 5%[2.5% CGST+2.5% SGST] and in all other cases, the GST shall be attracted @ 18% [9% CGST+ 9% SGST] as on date. (ii) Classification of services shall be as under: Annexure: Scheme of Classification […]
Remanded Cases and Appeal Effects Q.1 What are Remanded Cases and Appeal Effects? Ans: Remanded Cases are those cases that are initiated by the Assessment and Adjudicating Authority (A/A) or Appellate authority, in compliance to the “Remand Instructions” issued by the Appellate Tribunal/ High Court/ Supreme Court, in the appeal filed by taxpayer against an […]
A. FAQs on Taking Actions during Assessment Proceedings under section 63 of Central Goods & Services Tax Act, 2017 against Unregistered Persons General Q.1 Who all fall under “Unregistered Persons” category? Ans: Following persons will fall under “Unregistered Persons” category: 1. Taxable persons who are not registered under the GST and have not applied for […]
FAQs on Filing reply in Form GST ASMT-11 to the notice issued against scrutiny of Returns and Manual on Filing reply in Form GST ASMT-11 to the notice issued against scrutiny of Returns
FAQs on Accessing and Responding to Communications Received as part of Enforcement Case Proceedings General Q.1 What are Enforcement Case Proceedings? Ans. The entire gamut of actions undertaken by tax officials to curb tax evasion is generally referred as ‘Enforcement’. The process mainly involves steps such as gathering intelligence, calling for documents, issue of summons, […]
A. FAQs on Viewing Pre-GST Demand Uploaded by Tax Official (Form GST DRC-07A & Form GST DRC-08A) General Q.1 What is Form GST DRC-07A? Ans. If any demand (Tax, interest, penalty, fees or any other dues) was created under Pre-GST laws (e.g. State VAT / CST / Central Excise / Service Tax etc.) and is […]
A. FAQs on Filing reply to Form GST DRC-22, against proceedings initiated for Recovery of Taxes Q.1 When recovery process in GST Portal/ law is initiated? Ans. Recovery process in GST Portal is initiated under following conditions: Demand ID is created under Assessment, Enforcement, Appeal, Refund or any other module and is reflected in the […]
