Sponsored
    Follow Us:

Goods and Services Tax

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.

Latest Articles


Administration Mechanism of GST

Goods and Services Tax : Discover the structure, powers, and recent updates of the GST Council in India, including key decisions from the 53rd GST Council ...

July 19, 2024 219 Views 0 comment Print

GST on Aviation Academic Services for Commercial Pilot License Qualification

Goods and Services Tax : Explore GST exemptions for educational institutions under Notification 12/2017(CTR) and case laws. Learn how these exemptions appl...

July 19, 2024 321 Views 0 comment Print

Understanding Input Tax Credit (ITC) under GST: Rules & Benefits

Goods and Services Tax : Understand Input Tax Credit (ITC) under GST: Learn about eligibility, conditions, and types of ITC. Stay updated with latest amend...

July 18, 2024 1386 Views 1 comment Print

What is the Time Limit to Avail ITC under RCM?

Goods and Services Tax : Understand the time limit to avail Input Tax Credit (ITC) under Reverse Charge Mechanism (RCM) and the implications for registered...

July 18, 2024 1413 Views 0 comment Print

Police Lack Authority to Check Invoices/E-way Bills for Goods in Transit: State Government Directive Needed

Goods and Services Tax : State directives needed to stop police from illegally checking invoices/e-way bills, hindering trade. Only GST officials have this...

July 18, 2024 411 Views 0 comment Print


Latest News


Interoperable services of E-Invoice-1 and E-Invoice-2 Systems

Goods and Services Tax : Explore the interoperable services of E-Invoice1 and E-Invoice2 systems, boosting efficiency and reliability for taxpayers. Learn ...

July 19, 2024 288 Views 0 comment Print

New API Features of E-Invoice Interoperable services

Goods and Services Tax : Discover the latest API updates for E-Invoice and E-Way Bill systems, including interoperable services and new error codes for sea...

July 18, 2024 423 Views 0 comment Print

Live Course on 360 degree Analysis of Input Tax Credit from a Litigation Perspective

Goods and Services Tax : Join CA Sachin Jain for a live course on Input Tax Credit from a litigation perspective. Gain practical insights and master ITC co...

July 18, 2024 4161 Views 0 comment Print

CBI Arrests CGST Superintendent and Inspector for Bribery

Goods and Services Tax : CBI arrests CGST Superintendent and Inspector in Solan, HP, for demanding and accepting Rs.8000 bribe, leading to searches and ong...

July 15, 2024 801 Views 0 comment Print

CBI Arrests Superintendent for Accepting Rs. 15,000 Bribe in GST Refund Case

Goods and Services Tax : CBI arrests Superintendent of Central GST & Central Excise in Berhampur for accepting Rs. 15,000 bribe from complainant regarding ...

July 13, 2024 537 Views 1 comment Print


Latest Judiciary


GST Applicable on ‘Abhivahan Permission Shulk’; Ineligible for ‘Nil’ Rate

Goods and Services Tax : Detailed analysis of AAAR Chandigarh ruling on GST applicability for Chhattisgarh State Power Generation Company Limited's Abhivah...

July 19, 2024 33 Views 0 comment Print

Rejected/Damaged Paddy Not Fit for Consumption Subject to 5% GST

Goods and Services Tax : Explore the GST implications on rejected paddy under Section 101 of CGST Act in Chhattisgarh. Learn about HSN classification, tax ...

July 19, 2024 21 Views 0 comment Print

ITC of IGST Paid on Iron Ore Import eligible but No Refund for Unutilized ITC on Exported Services

Goods and Services Tax : Detailed analysis of GST AAAR Goas ruling on Chowgule & Company Pvt Ltd's appeal regarding IGST liability and unutilized ITC refun...

July 19, 2024 39 Views 0 comment Print

GST on One-Time Concession Fee for 60-Year Lease of Anjuna Property

Goods and Services Tax : Explore the GST implications on one-time concession fees in the Goa Tourism Development Corporation Limited case. Detailed analysi...

July 19, 2024 30 Views 0 comment Print

ITC on Motor Vehicles Used for Demonstration in Business Supply Treated as Capital Goods

Goods and Services Tax : Understand the ruling on GST input tax credit for demo cars used in business. Detailed analysis of the Sai Service Pvt. Ltd. case ...

July 19, 2024 81 Views 0 comment Print


Latest Notifications


Integrated Services from NIC-IRP e-invoice-1 and e-invoice-2 Portals

Goods and Services Tax : Explore the integrated services of NIC-IRP e-invoice-1 and e-invoice-2 portals, launching on July 18th, 2024. Learn about seamless...

July 17, 2024 864 Views 0 comment Print

Weekly newsletter from Chairman, CBIC dated 15.07.2024

Goods and Services Tax : Explore CBIC achievements, updates, and recent cases in the July 2024 newsletter from the Ministry of Finance, Department of Reven...

July 16, 2024 291 Views 0 comment Print

GST Rates: Solar Cookers, Fire Sprinklers, Poultry Machinery Parts, Pre-Packaged Agricultural Produce & Govt Agency Supplies

Goods and Services Tax : GST rates on solar cookers, fire water sprinklers, parts of poultry-keeping machinery, pre-packaged agricultural produce and suppl...

July 15, 2024 345 Views 0 comment Print

GST Clarifications: Railways, SPV, RERA, Digital Payments, Reinsurance & Accommodation Services

Goods and Services Tax : Latest GST clarifications on services including Indian Railways, RERA, digital payments, insurance schemes, and accommodation serv...

July 15, 2024 372 Views 0 comment Print

Refund of Additional IGST Paid on Upward Goods Price Revision

Goods and Services Tax : Learn how exporters can claim refund of additional IGST paid due to price increases post-export. Details on application process an...

July 15, 2024 1716 Views 1 comment Print


Furnishing of Return by Composition Dealer | Section 39(2) | CGST Act 2017

August 21, 2020 23955 Views 17 comments Print

GST Series – Part 26 – Furnishing of Return by Composition Dealer under GST– Section 39(2) of CGST Act 2017 1. The taxpayers who have opted GST Composition scheme are required to file only one return in every financial year. 2. Statutory Provisions- Section 39(3) A registered person paying tax under the provisions of section 10, […]

Order passed without granting Personal Hearing violates principles of natural justice

August 21, 2020 6900 Views 0 comment Print

Jansons Industries Limited Vs State Tax Officer (Madras High Court) High Court of Madras held that orders are contrary to law insofar as they are non-speaking and have been issued in violation of principles of natural justice, despite the specific request of the petitioner for personal hearing. High Court held that The impugned orders as […]

Revised CBIC guidelines for conduct of personal hearings in virtual mode

August 21, 2020 7530 Views 0 comment Print

Revised guidelines for conduct of personal hearings in virtual mode under CGST Act, 2017, IGST Act, 2017, Customs Act, 1962, Central Excise Act, 1944 and Chapter V of Finance Act, 1994 – regarding

Goods cannot be detained merely because Consignee mentioned as Unregistered Person in E-Way Bill

August 21, 2020 3381 Views 0 comment Print

The issue under consideration is whether detention of goods merely because the consignee is mentioned as an unregistered person in the e-way bill is justified in law?

Refund of IGST paid on supply of goods to Outbound Tourist leaving India

August 21, 2020 14583 Views 2 comments Print

Section 15 of IGST  deals with refund of IGST paid on supply of goods to tourists leaving India (International Tourist) under Integrated Goods and Services Tax (IGST). Section 15 of the IGST Act provides for refund to be allowed to ‘tourist’ on supply of goods being taken along by him at the time of leaving […]

Section 171(3A) Anti-Profiteering penalty cannot be imposed retrospectively

August 21, 2020 510 Views 0 comment Print

Kerala State Screening Committee on Anti-Profiteering Vs M/s VTWO Ventures (National Anti-Profiteering Authority) It has been revealed that the Respondent has not passed on the benefit of reduction in GST rate from 28% to 18% w.e.f 15.11.2017 to 31.08.2018 and hence, the Respondent has violated the provisions of Section 171 (1) of the CGST Act, 2017. […]

Offences & Penalties | Section 129 | CGST ACT 2017

August 21, 2020 57969 Views 7 comments Print

Section 129 provides for the basis relating to detention of goods or conveyances or both in case of certain defaults under GST law. Detention means keeping or holding back either by force or otherwise; Confiscation means to appropriate to the Government account Seizure means to take forcible possession of.

Fake GST Invoices – HC reduces Bail bond for accused

August 21, 2020 1284 Views 0 comment Print

Ranjit Singh Vs State of Haryana (Punjab and Haryana HC) This Court is of the opinion that since the maximum punishment which can be awarded is upto 5 years and the petitioner has almost undergone a period of one year having been arrested on 06.09.2019. The onerous conditions would thus violate Article 21 of the […]

Confusion on availability of ITC for Air Conditioning plant

August 21, 2020 19275 Views 0 comment Print

Litigation Confusion created by considering supply of air conditioning plant as a composite supply in case of ruling passed by AAR (Maharastra) for M/s Nikhil Comforts. As GST is a single tax levied across India (right from manufacture of goods/ services till it reaches the end customer), the chain does not get broken and everybody […]

HC Allows to Submit Form GST TRAN-1 before 30.09.2020

August 21, 2020 963 Views 0 comment Print

The issue under consideration is whether assessee is allowed to file Form TRAN-1 manually with department due to technical glitches with the GST online portal?

Sponsored
Search Post by Date
July 2024
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
293031