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 : Learn about Reverse Charge Mechanism (RCM) under GST, its applicable goods/services, suppliers, recipients, and GST rates. Stay up...
Goods and Services Tax : The Finance Act 2025 retroactively amends GST ITC provisions, limiting credits for construction of immovable properties, impacting...
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 : 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 : Andhra Pradesh High Court held that time permit set out under section 73(2) of the Central Goods and Services Tax Act [CGST Act] i...
Goods and Services Tax : Gujarat High Court held that the show cause notice issued for evasion of GST by DGGI shall be adjudicated by competent authority. ...
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 : 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 re Arun Cooling Home (GST AAR Tamilnadu) Whether the service of cold storage of tamarind inner pulp without shell and seeds are exempted under the purview of the definition of Agricultural produce vide Notification No.11/2017 and 12/2017 Central Tax(Rate) both dated 28.06.2017? The Tamarind inner pulp without shell and seeds is not an ‘Agricultural […]
In this article, we have discussed about the Input Tax Credit (ITC) compliances and procedure related to Reversal of ITC in case of non-payment, ITC Restriction, Blocked Credit under Section 17(5) of the CGST Act that has to be followed by the registered taxpayers under the provisions of the GST Law as on March 31, […]
The Hon’ble AAR, Uttar Pradesh in the matter of M/S. Dwarikesh Sugar Industries Limited [Order No. 52, dated January 22, 2020] held that expenses incurred towards Corporate Social Responsibility (CSR) by the Company in order to comply with requirements under the Companies Act, 2013 (Companies Act) qualify as being incurred in the course of business […]
GST-related matters are not Ministry of Finance matters. They are the GST council matters in which all states’ Finance Ministers are members. Without the council’s clearance, no step is taken: Smt @nsitharaman in her reply to the debate on the Finance Bill, 2021 in Lok Sabha. GST-related matters are not Ministry of Finance matters. They […]
Raj Metal Industries & Anr. Vs Union of India & Ors. (Calcutta High Court) While allowing a writ petition filed by Raj Metal Industries & Anr, the Calcutta High Court has quashed the proceedings initiated by the West Bengal GST authorities by considering the fact that the matter is already pending before the CGST authorities. […]
What is the reasonable apprehension with the authority is not disclosed in the order at Ext.P6(Series) or in the order at Ext.P9. Furnishing bank guarantee of about Rs.30 crores would certainly block that much amount from the business of the petitioner. The petitioner, on account of an order by the adjudicating authority has no remedy of appeal under Section 107 of the CGST Act in the matter.
Vishan Gupta Vs State of U.P. (Meerut District Court) The applicant has been arrested and he has been explained the grounds of his arrest. The raid and search operation were conducted by the team of officers of Directorate General of GST intelligence on 25/05/2019 at the rented premises and during search some documents and Computer […]
Allow payment of GST by buyer directly to Government similar to RCM: FAIVM said in its representation Distressed by the complexities and oddities of GST, traders have made a unique effort. Submission of collective representation in series , has been initiated by the Federation of All India Vyapar Mandal (FAIVM), the nation’s apex trade organization. […]
The present article covers the basics of the e-invoice portal and also explains the steps to register on the e-invoice portal. Basic understanding of e-invoice portal- Following are some of the basics of an e-invoice portal– ♥ https://einvoice1.gst.gov.in/ is the first invoice registration portal. ♥ The e-invoice portal is maintained by the NIC (i.e., National […]
‘Mixed Supply’ and ‘Composite Supply’ are defined in the GST Law. The purpose/intent for such specific definition was to differentiate between the two types of supplies so as to determine the appropriate tax rate that would be applicable for such supplies.
