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 : 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 : West Bengal AAAR denies GST exemption on upfront premium for land lease, citing non-fulfillment of conditions under Notification 1...
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...
Classification of Taxpayers Tax payers are required to select their business activity only once, as – Manufacturer, wholesaler/Distributor/Retailer, service providers & others post login based on highest turnover amongst them. You can change the same later. Thanking you, Team GSTN – 13.03.2021 Must Read- GST registrant to update their business activity GSTN New Functionality of […]
Tax bar Association has made a representation with a to Request to include some important points under Rajasthan VAT Amnesty scheme as introduced by Notification No. No.F.12(29) FD/Tax/2021-269 dated 24th February 2021. Full text of the representation is as follows:- TAX BAR ASSOCIATION F-5/D,RIICO IND. AREA, BHIWADI – 301019 (ALWAR) RAJASTHAN PRESIDENT D. C. Setia […]
We would like to express our firm view that tax offenders and tax avoidance must be dealt with strict actions but under the garb of such powers, the honest and law abiding traders should not be punished. We are of the considered view that the tax net under GST should be widen and revenue for both Union & State Government should be augmented but it can happen only when the GST taxation system is simplified and rationalised to the extent that even a small traders conducting business activities in remote area should be able to compliance the law in a most easiest way.
The Goods and Service Tax Network (GSTN) has notified the impending changes in GSTR-1 Table-12 on GST Portal. The government has notified that from 1st April onwards, it will become mandatory to report minimum 4 digit or 6 digits of HSN (Harmonized System of Nomenclature) Code in Table-12 of GSTR-1 and in Tax Invoice. This […]
Quoting of HSN on Tax Invoices With effect from April 1, 2021 A. Quoting of HSN Classification on Invoices (With effect from April 1, 2021) – Notif. No Date Summary of Notification 78/2020 – Central Tax and 6/2020 – Integrated Tax 15-10-2020 HSN classification on Invoices (with effect from 01/04/2021) a. HSN at 6 digits for […]
Foreword: This is the first part of a 2-part write-up, that shall explore the RCM taxation of Ocean freight. This part -1 shall deal with CIF contracts, in which the freight component is unknown to an importer, followed by FOB. Part -1 – CIF Contracts of Import of goods, RCM on. Presently, ocean freight is […]
An inspection was conducted on a taxpayer registered in Jagadhri, Yamunanagar dealing in supply of Mobile Phones and other electronic items mainly through E-Commerce platforms such as Amazon, Flipkart etc. It was found that the taxpayer was not discharging his complete tax liability on the supplies made through E-Commerce Companies.
In view of beginning of a new financial year from 01st April, 2021; there are certain provisions in GST Act which have been made mandatory by CBIC and which should be kept in mind in order to avoid any trouble later. ♦ Central Board of Indirect Taxes and Customs (CBIC), in the Notification No. 05/2021 […]
In re Amogh R. Bhatwadekar (GST AAAR Maharashtra) IGST under reverse charge Mechanism (RCM) payable on purchase of e-goods from foreign suppliers Having pointed out the disputed issues as mentioned hereinabove, we set out to examine the place of supply in case of the impugned OIDAR services. In this regard, reference is invited to the […]
In re Great Lakes E-Learning Services Pvt. Ltd. (GST AAR Karnataka) FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA M/s Great Lakes E-Learning Services Pvt Ltd., Flat No:758-759, 19th Main, Sector-02, 1st Floor, HSR Layout, Near Sri Sai Mandir, Bengaluru-560102 (hereinafter referred as ‘applicant), having GSTIN: 29AAECB3694E1ZJ, filed an application for Advance […]
