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...
Amended Section 16(4) to de-link ITC on Debit Note with Invoice fails to get stamping of Gujarat AAR in case of M/s I-Tech Plast Input tax credit is a beneficial piece of legislation but subject to various conditions and limitations prescribed under Section 16 and 17 of CGST Act, 2017. One of the conditions contained […]
Liability to pay in certain cases under Central Goods and Services Tax (CGST) Act, 2017 Chapter XVI of the Central Goods and Services Tax Act, 2017 deals with liability to pay tax in certain cases, where an amount is due under the GST regime (Tax, Interest, and Penalty) which cannot be recovered from the taxpayer […]
Southern Railways had to pay the GST Tax with reference to the license fee collected from the contractors and the contractors were liable to pay the service tax with reference to the parking fee collected from the customers, who all were end users.
GST Registration can be cancelled either suo-moto or on application filed by the registered person. But why would a person want to cancel the registration? Circumstances that would warrant the registered person to cancel his registration are: a) The business has been discontinued/transferred fully for any reason/amalgamated with other legal entity/demerged, or otherwise disposed of/death […]
Due dates for filing of Form GSTR-3B from the Tax Period of January, 2021 onwards 1. Government of India, Ministry of Finance (Department of Revenue), CBIC, vide Notification No 82/2020 – Central Tax, dated 10th Nov., 2020, has revised Rule 61 of the Central Goods and Services Tax Rules, 2017, to provide for staggered filing […]
To give relief to small taxpayers having only intra-state outward supply ,there is composition scheme under GST (even earlier under state VAT law too there was composition scheme) where registered person will not become part of credit chain i.e. cannot take ITC on inward supplies and cannot collect tax from customer on outward supplies. GST […]
Supply of Export of service is very ticklish term under GST. Sometimes a transaction seems to be supply of export of service but according to the provisions of the GST such transaction shall not be treated as export of service. Every supply of service made to a person belonging to the outside India and payment […]
Now a Days Small Taxpayers get difficult to Filing their GST Returns on Monthly & Quarterly Basis due to Not having the ERP & Customized softwares for Complete their gst compliances. Small taxpayers facing, time consuming for Consolidating data of filing GSTR 1 & 3B like B2b, B2c, Debit Note, Credit Note & HSN. Here […]
1. Section 26 of Maharashtra VAT Act (MVAT Act) was amended by the State Legislature on 15 April 2017, by which condition of pre-deposit of certain percentage of disputed tax amount at the time of filing 1st and 2nd appeals was introduced. 2. Sub-sections (6A), (6B) and (6C) to Section 26 read as under: “26. […]
In re Analytica Chemie Inc. (GST AAR Karnataka) The Pharmaceutical Reference Standards (Prepared Laboratory Reagents) imported and supplied by the Appellant and classified under Tariff Item 3822 00 90 of the Customs Tariff Act, 1975 is covered under Entry No. 80 of Schedule-II to Notification No.1/2017-Integrated Tax (Rate) dated 28.06.2017 attracting a levy of Integrated […]
