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 : FY 2024-25 saw numerous GST audits and SCNs, creating compliance hurdles. Retrospective demands and procedural issues challenged b...
Goods and Services Tax : Introduction If you’re a tour operator offering package tours to foreign tourists, and the tour covers places inside Ind...
Goods and Services Tax : Learn about GST exemptions on training services in art, culture, yoga, and sports under Notification No. 12/2017. Know eligibility...
Goods and Services Tax : Late filing of GST returns attracts late fees under Section 47. Can an additional penalty under Section 125 be imposed? Legal insi...
Goods and Services Tax : Learn about Input Service Distributor (ISD) under GST, ITC distribution rules, and compliance requirements to ensure tax efficienc...
Goods and Services Tax : The Sales Tax Bar Association (STBA) Delhi seeks an extension of the GST Amnesty Scheme deadline to 30th June 2025 due to taxpayer...
Goods and Services Tax : From April 1, 2025, 2FA is mandatory for taxpayers and transporters using the e-Way Bill and e-Invoice systems. Learn about OTP a...
Goods and Services Tax : CBI arrests CGST Superintendent and a private individual in Delhi for accepting ₹13,000 bribe. Investigation ongoing....
Goods and Services Tax : Details on waitlisted railway ticket revenue, GST collection, and refund policies. Learn about cancellation charges and government...
Goods and Services Tax : Tax Bar Association requests an extension of the GST Amnesty Scheme tax payment deadline from March 31 to May 31, 2025, citing lim...
Goods and Services Tax : Bombay HC grants interim stay to NTT Data on Rs 2.18 Cr GST demand (FY19-20), citing challenge to Sec 168A notification validity &...
Goods and Services Tax : Calcutta High Court upholds a GST penalty for an e-way bill mismatch, ruling it indicated tax evasion. The case highlights strict ...
Goods and Services Tax : Andhra Pradesh High Court sets aside GST assessment order against Teju Granites due to missing signature and DIN, allowing fresh a...
Goods and Services Tax : Madras HC holds that GST appeal filing date is the online submission date, not the physical submission date. Case remanded for rec...
Goods and Services Tax : Delhi High Court dismisses NRAI plea, upholds CCPA guidelines banning mandatory service charges in restaurants. Rules practice unf...
Goods and Services Tax : CBIC highlights revenue collection efforts, CGST amnesty deadline, a new maritime training center, and retirements in its March 31...
Goods and Services Tax : Chhattisgarh GST Department raises e-way bill limit for intra-state goods movement; effective April 1, 2025. Limits vary by goods....
Goods and Services Tax : Haryana introduces One Time Settlement Scheme 2025 for outstanding tax dues recovery. Details on application, payment, waivers, an...
Goods and Services Tax : All CGST field formations will be operational on 29th, 30th, and 31st March 2025 to ensure uninterrupted service during the financ...
Goods and Services Tax : The CBIC has amended GST Rules 2017, introducing changes in refund eligibility and appeal procedures. Effective from March 27, 202...
Shree Jagannath Traders Vs Commissioner of State Tax Odisha (Orissa High Court) Mr. Narasingh, learned counsel for the Petitioner, points out that while the appeal was accompanied by the downloaded printed copy of the order appealed against at the time of filling of the appeal, it was not accompanied by the certified copy thereof at […]
Since Office Memorandum (OM) only prescribed the manner/procedure of calculation to determine the amount of tax in a particular eventuality in the transitional period of migration to GST Act with effect from 1st July, 2017 consequently, the Court found no merit in assessee’s challenge to quashed the said OM in law.
The gross GST revenue collected in the month of May 2021 is₹1,02,709 crore of which CGST is ₹17,592 crore, SGST is ₹22,653, IGST is ₹53,199 crore (including ₹26,002 crore collected on import of goods) and Cess is ₹ 9,265 crore (including ₹868 crore collected on import of goods).
-Returns are a way of communicating business data to the -Different types of returns are prescribed for sending different types of -In this presentation common errors relating to returns GSTR-1 and GSTR-3B are -No Revised Return Record wise amendment possible. Law relating to filing and amendment of GSTR-1 Section Details 37(1) Obligation to file […]
By virtue of decision taken in 43rd GST Council Meeting, Notification No. 16/2021 – Central Tax dated 1st June, 2021 was issued under GST law to state that interest under Section 50 of the CGST Act, 2017 would be applicable only on net tax liability with retrospective effect from July 1, 2017. With this notification […]
The Government, vide Notification No. 19/2021, dated 1st June, 2021, inter alia, has waived the late fee payable, in excess of amount as specified in the Tables, as given below: (Note: Please refer to respective State/UT Notifications for waiver of State/UT tax). A. For the registered persons who have failed to furnish the return in FORM GSTR-3B, for the […]
Waiver of interest and late fee for normal taxpayers (filing return on monthly or quarterly basis) and composition taxpayers (Part 1 & Part 2) Government has granted waiver from payment of interest and/or late fee to normal (Monthly / Qtrly) & composition taxpayers for the tax periods of March, April & May, 2021, vide Notn. Nos. […]
In view of the spread of pandemic COVID-19 across many parts of India & challenges faced by Taxpayers, the Government vide Notification Nos. 08/2021- Central Tax, 09/2021- Central Tax, 10/2021- Central Tax, 11/2021- Central Tax, 12/2021- Central Tax, 13/2021- Central Tax, 14/2021- Central Tax, 01/2021 – Integrated Tax & 01/2021 – Union Territory Tax dated […]
1) GST Amnesty Scheme 2021 2) Relaxation in Late – Fee Payment 3) Due Dates Extended 4) Other Relaxation Summary of GST notification are tabulated below: – Relevant Notifications (Central Tax dated 01.05.2021) Notification No. Central Tax Description Notification No. 08/2021- Central Tax Dated: 1st May, 2021 Interest Relaxation for Tax Payable of Mar-Apr-21 Notification […]
♦ Introduction: When a Company’s business activities are distributed evenly across various states both on input side and output side, then the company shall be able to utilise the input-tax credit on inward supplies in each such state while offsetting it against tax on outward supplies made from each such state. However, in many cases, […]
