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 the key differences between B2B and B2C credit notes under GST and how to handle them in compliance with tax laws....
Goods and Services Tax : Understand key updates in GST Amnesty Scheme under Section 128A as per Rule 164 amendments. Comply by 31-03-2025 to avoid penaltie...
Goods and Services Tax : Learn about GST credit notes under Section 34, including issuance conditions, time limits, reporting in returns, and impact on sup...
Goods and Services Tax : CBIC clarifies GST amnesty payment via GSTR-3B, amends Rule 164 for partial period demands. Deadline nears for relief under Sectio...
Goods and Services Tax : Learn about Section 128A of the CGST Act, eligibility, payment process, deadlines, and procedural clarifications for availing waiv...
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 : Understand GST rules for restaurant services in 'specified premises' post-April 2025. Learn about tax rates, declarations, and ITC...
Goods and Services Tax : Allahabad High Court sets aside GST demands against non-existent Max Ventures, ruling that proceedings cannot continue post-merger...
Goods and Services Tax : Madras High Court quashes GST demand order, directs authorities to reconsider after reviewing Karthik Kumar Yogapriya's reply, ens...
Goods and Services Tax : Andhra HC nullifies GST assessment due to missing DIN, citing Supreme Court precedent. New assessment allowed with DIN, excluding ...
Goods and Services Tax : Madras HC directs tax authorities to decide on Vishnu Industries’ rectification plea regarding GST mismatch in GSTR-1 and GSTR-3...
Goods and Services Tax : Uttarakhand High Court allows GST registration revocation for Mohan Bahuguna, directing application filing and payment of outstand...
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...
Goods and Services Tax : New GST circular clarifies payment via GSTR-3B for Section 128A benefits, and appeal withdrawals for mixed period demands....
Goods and Services Tax : Maharashtra's 2025 Act allows PSUs to settle tax arrears, interest, penalties, and fees under various state tax laws. Learn about ...
Goods and Services Tax : Learn about the Kerala SGST Act's interest and penalty waiver under Section 128A, eligibility, application process, and compliance...
HOW TO CLAIM REFUND UNDER GST: Section 54 of Central Goods and Services Tax Act, 2017 Under Article 265 of the Constitution of India which states, “No tax shall be levied or collected except by the authority of law”, so there must be a charging section in the accompanied law for the levy and collection […]
E-invoicing, stands for electronic invoicing system. The GST Council, in its 37th meeting held on 20th September 2019, approved the introduction of e-invoicing. E-invoicing is the exchange of the invoice documents between a supplier and a buyer in an integrated electronic format. Now why E-Invoicing? The main motive of the Government behind decision for implementing E-invoicing is increase the business efficiency by lowering the processing cost. Benefits of E-invoicing Misconception about E-Invoicing under GST The biggest misconception going on among the registered person is that e-invoicing will be generated from Government Tax Portals. However, this is incorrect. Invoices will continue to be generated from Accounting or Billing Software. Under E-invoicing, invoices are prepared on ERP Software and then JSON file from software will be created and that is required to be uploaded on portal. Here is is the list of […]
Ramakrishnan Mahalingam (Prateeksha Bharat Gas Garima Vitrak) Vs State Tax Officer (Madras High Court) An assessment would have to be made by the authority in terms of Section 73 or other applicable provision after following the procedure set out therein, and it is only in the course thereof that the officer may consider and decide […]
Greatship (India) Ltd. Vs State of Maharashtra (Bombay High Court) 1. Manual Assessment order under Maharashtra VAT Act for Year 2015-16, purported to be passed on 20/03/2020 and served through email on 14/07/2020, held to be barred by limitation in absence of manual service in view of provisions under Maharashtra VAT Act. 2. Held to […]
In the case of Radha Krishan Industries v. the State of HP (2021) 35 J.K.Jain’s GST & VR 367, the Hon’ble Supreme Court held that, the power of provisional attachment of the property of the taxable person is draconian in nature and the conditions which are prescribed by the statute for a valid exercise of the […]
Shri. Rajiv Magoo, Joint Commissioner of Central Tax has been appointed as member of Maharashtra GST Advance Ruling Committee in the place of Ms. P. Vinitha Sekhar. FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, Dated the 29th April 2021. NOTIFICATION MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST-1021/C.R. 43/Taxation-1. […]
E-Invoice System e-Invoicing under GST, is a game changer system. The system involves reporting of the B2B and Export invoices being issued by the taxpayers to their customers, on the government portal and obtaining a unique Invoice Reference Number (IRN). Its a faceless system with major thrust on API integration so that the eco-system can […]
Held that, the power to order a provisional attachment of the property of the taxable person including a bank account is draconian in nature and the conditions which are prescribed by the statute for a valid exercise of the power must be strictly fulfilled.
Sanjay Prahladbhai Patel Vs State of Gujarat (Gujarat High Court) It is submitted that the applicant is arrested in connection with the alleged demand by the GST authorities without determining the extent liability of the said alleged demand. It is submitted that the arrest of the applicant in the alleged offence is effected only on […]
This file will be useful for GST monthly returns compilation, Annual Return (GSTR 9) and GST Audit Report (GSTR 9C) working for the year 2021-2022.
