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 : 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 : Explore the implications of Section 16(2)(c) of the CGST Act, balancing taxpayer rights and government revenue in Input Tax Credit...
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 : 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 : Calcutta High Court quashes GST penalty and goods detention, ruling no intent to evade tax. Authorities directed to release goods ...
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...
Aditya Singhania Refund arising from payment of interest on Gross Tax Liability after retrospective amendment of interest on Net Tax Liability The issue of charging interest on net tax liability has been a long-driven issue which was initially recommended by the Law Committee to make amendment in section 50 of the CGST Act, 2017 way […]
Notification No. 16/2021 – Central Tax Dated 01/06/2021: Appoints 01.06.2021 as the date on which the provisions of section 112 of the Finance Act, 2021 shall come into force – Retrospective amendment in Section 50 of the CGST Act to provide interest on net cash basis w.e.f. 01.07.2017. However, persons who have already paid interest on […]
France was the earliest country to initiate Goods and Services Tax or GST. At present, around 160 countries have imposed GST/VAT in some form or another. Some countries have VAT as the substitution of GST. Still, concept-wise, it is a destination-based tax imposed on the consumption of goods & services. GST is a tax that […]
Here is a ten point guide to understand GST as explained by P. Chidambaram | Member of Parliament, RajyaSabha | Former Finance Minister, GoI on his Twitter Account: 1. GST started as a good idea 2. BJP converted it into a bad law 3. It was notified with horrendous rates of tax 4. The law […]
MMD Heavy Machinery (India) Pvt. Ltd. Vs The Assistant Commissioner (Madras High Court) The case of the petitioner in the present writ petition is that the petitioner had shut down its factory in Ambattur, Chennai in Tamil Nadu and shifted to Sri City, Andhra Pradesh during June 2016 much prior to implementation of GST. At […]
2nd respondent in not even adverting to the response given by petitioner to the Form GST MOV-07 in Form GST MOV – 09, and his deliberate intention to treat the validity of the expiry on the e-way bill as amounting to evasion of tax without any evidence of such evasion of tax by the petitioner.
Bangalore Turf Club Limited and ors. Vs. State of Karnataka (Karnataka High Court) Horse race clubs liable to pay GST only on commission and not entire bet amount; Rule 31A(3) of CGST Rules ultra vires The Hon’ble Karnataka High Court (HC) in Bangalore Turf Club Limited and ors. v. Union of India [WP No. 11168/2018 and WP […]
Seeks to amend notification No. 06/2019- Union Territory Tax (Rate) so as to give effect to the recommended by GST Council in its 43rd meeting held on 28.05.2021 vide Notification No. 03/2021-Union territory Tax (Rate) | Dated 2nd June, 2021. MINISTRY OF FINANCE (Department of Revenue) New Delhi Notification No. 03/2021-Union territory Tax (Rate) | […]
Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021 vide Notification No. 02/2021-Union territory Tax (Rate) | Dated 2nd June, 2021. MINISTRY OF FINANCE (Department of Revenue) New Delhi Notification No. 02/2021-Union territory […]
Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) to prescribe change in CGST rate of goods so as to give effect to the recommended by GST Council in its 43rd meeting held on 28.05.2021 vide Notification No. 01/2021-Union territory Tax (Rate) | Dated 2nd June, 2021. MINISTRY OF FINANCE (Department of Revenue) New […]
