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 : 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 : Learn about Section 128A of CGST Act, introduced to reduce litigation in non-fraud cases, covering tax waivers, notified dates, co...
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...
In 1st part, GST शास्त्र : Redevelopment agreements ‐ Taxability and other aspects (Part 1), we have analysed flow of transactions & 1st limb of transaction viz., transfer of development rights. In this article, we are going to analyse 2nd and 3rd limb of transactions. Flow of transactions have been re‐produced for easy reference of the readers.
SC allows Interstate Purchase of goods under the CST Act for Manufacturing, Mining etc against ‘C’ Forms in GST Scenario also: But is nullified by Finance Act, 2021 Section 8 of the Central Sales Tax Act of 1956 (CST Act for brevity) prescribes the mechanism for concessional rate of tax. As per the said section, […]
Pankaj Behari Saha Vs State of Tripura (Tripura High Court) Analysis of Section 53 of the TVAT Act would show that as per sub-section (1) thereof, for a dealer whose turnover crosses the prescribed threshold limit for any year, has to get his accounts audited within six months from the end of that year and […]
Implication of GST on Royalty paid under MMDR Act. 1957 for the right to use minerals including its exploration and evaluation. Mine operators are required to obtain license from government for undertaking mining activity for which an amount is required to be paid in the form of ‘Royalty’. The license are regulated the Mines and […]
Compulsory Registration for ECO – As per section 24(x) of the CGST Act 2017, every electronic commerce operator (ECO) who is required to collect tax at source under section 52 would have to be compulsorily registered under GST. Every ECO is required to obtain GST registration in each state if it has suppliers in different states.
All India Federation of Tax Practitioners requested Finance Minister to extend dates of compliances for the month of March, 2021 under GST Law. It is explained that Due to the prevailing pandemic, in spite of our members working day in and day out to carry out the compliances of GST like GSTR-3B, the work couldn’t […]
In view of the alarming rise in the Covid-19 cases in the National Capital Territory of Delhi, in continuation of this Tribunal Office Order dated 19-04-2021, it is ordered that, all matters listed for hearing from 26.04.2021 to 15.05.2021 shall stand adjourned en bloc for one month (e.g. cases listed on 26.4.2021 will be adjourned for 26.05.2021, and so on).
[Ref: D.Y. Beathel Enterprises Vs State Tax Officer (Madras High Court order dated 24th February, 2021] A writ petition is filed before Madurai Bench of Madras High Court under Article 226 of the Constitution of India, to quash the order dated 29.10.2020 as illegal, arbitrary, wholly without jurisdiction and in violation of the principles of […]
AAR held that, the supply of medicines, surgical items, implants, consumables and other allied services & items provided by the hospital through their hospital in-house pharmacy, as well as food, room on rent, other services to the in-patients admitted to hospital for diagnosis, or medical treatment or procedures is part of composite supply of health care treatment service and is exempted
Pankaj Behari Saha Vs State of Tripura (High Court Tripura) Petitioner is a dealer and was registered under the Tripura Value Added Tax Act, 2004 (TVAT Act, for short) at the relevant time. The Superintendent of Taxes, Udaipur issued a notice on 31.01.2019 to the petitioner under Section 53(3) of the TVAT Act conveying to […]
