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 : Use this 10-point checklist to identify appeal-worthy issues in a GST order. Spot procedural lapses and factual gaps quickly and e...
Goods and Services Tax : Step-by-step guide to file GST-4 annual return for composition taxpayers. Learn deadlines, penalties, and filing procedure with co...
Goods and Services Tax : Bombay HC rules GST on developer rights under a development agreement does not fall under reverse charge as per Entry 5B of Notifi...
Goods and Services Tax : Explore the legal aspects, supporting documents, Aadhaar & biometric authentication for registration under the CGST Act 2017, alon...
Goods and Services Tax : From April 1, 2025, ISD registration becomes mandatory for ITC distribution among GSTINs, replacing the cross-charge mechanism for...
Goods and Services Tax : GSTN introduces Phase-III changes to GSTR-1 from April 2025 with dropdown HSN selection, tab-wise B2B/B2C reporting, and value val...
Goods and Services Tax : GST appeal challenges demand based on TDS mismatch and lack of PMT-09 functionality to transfer cash ledger between GSTINs during ...
Goods and Services Tax : Analysis of GST collection targets vs. actuals, tax evasion cases, and govt measures like e-invoicing and analytics to improve com...
Goods and Services Tax : India implements digital tax reforms, AI tools, and compliance measures. No new 5% GST on food delivery apps. Learn about tech-dri...
Goods and Services Tax : ndia's GST Council examines 5% GST on food delivery apps like Zomato, Swiggy. Restaurant services face 5% GST without input credit...
Goods and Services Tax : Kerala High Court held that college, managed by an education trust, engaged in supplying food to students through canteen is requi...
Goods and Services Tax : Allahabad HC directs U.P. State to clarify STO's power to impose GST penalty under Rule 86B and Section 129....
Goods and Services Tax : Bombay HC rules on GST applicability to developer agreements, distinguishing them from TDR/FSI transfers under Entry 5B of GST not...
Goods and Services Tax : Bombay High Court grants interim relief in GST dispute on land development rights under a revenue-sharing agreement between Nirmal...
Goods and Services Tax : Calcutta High Court allows reopening of GST portal for Shri Ashis Roychowdhury after setting aside registration revocation due to ...
Goods and Services Tax : CBIC to launch electronic clearance for personal import/export at airports. Lucknow CGST's Swachhta initiative. DRI busts Mephedro...
Goods and Services Tax : From April 2025, GSTR-1 Table-12 will be split into B2B and B2C with mandatory HSN code selection from dropdown. Manual entry will...
Goods and Services Tax : Important update on GSTR-3B Table 3.2. Starting April 2025, auto-populated inter-state supply values will be non-editable. Learn h...
Goods and Services Tax : Kerala SGST Circular 10/2025 sets officer-wise monetary limits for notices/orders under new Section 74A of GST Acts, effective now...
Goods and Services Tax : Kerala SGST assigns Section 74A functions to officers, amending Circular 5/2023 as per 53rd GST Council meeting recommendations. E...
Notification No. 15/2021–Central Tax Dated: 18th May, 2021 1. Days counting from RFD 01 to RFD 03, not to be counted in the period of 2 years in case of fresh refund application after rectifying the deficiencies 2. Form RFD -01W introduced, being refund withdrwal form, which can be filed before RFD 04 or RFD […]
PROLOGUE It is well known to business fraternity and tax professional community, that the indirect tax reforms were introduced in India by 101st Amendment to Constitution of India. Consequently, several indirect taxes subsumed in the Goods and Service Tax regime. The concept was one country, one tax and one market. The field of legislation for […]
Rule-60(7) of CGST Rules-2017 prescribes for generation of auto-drafted statement containing the details of input tax credit in FORM GSTR-2B for counter-party recipients. As per Rule-60(8) of CGST Rules-2017, FORM GSTR-2B shall be made available to the recipients after the Due date of filing GSTR-1/IFF by the suppliers. Notification No. 12/2021-CT and 13/2021-CT, both dated […]
Arjuna (Fictional Character): Krishna, what are the reliefs given by Central Government under GST to the merchants during this lockdown due to the coronavirus pandemic? Krishna (Fictional Character): Arjuna, Government has extended the dates of various compliances by Taxpayer under GST, through Central Tax Notification dated on 1st May 2021. The taxpayer has been given relief to file […]
As a part of taxpayer facilitation, we have automated most of our refund/ drawback processes and amounts due to the taxpayers, especially of IGST that get automatically processed and credited without human intervention.
TREATMENT UNDER GST IN CASE OF AMALGAMATION AND MERGER Section 87 of CGST Act, 2017 Liability to pay taxes in case of Amalgamation or Demerger Section 87(1) :- If 2 or more companies are amalgamated or merged in pursuance of the order of the Court or tribunal or otherwise and the order of amalgamation or […]
Under this redevelopment schemes, societies undertake redevelopment of existing building owned by them by entering into Development Agreements with Builders. GST rate will be 1% if its cover under affordable housing scheme or else 5% GST rate will be applicable. Further developer has to purchase at least 80% of the value of input and input […]
Whether Stock Transfer is taxable event? The High Court of Kerala and High Court of Telangana has held that Stock Transfer is not the taxable event and no GST is applicable. M/s. ABCO TRADES (P) LTD. Vs. THE ASSISTANT STATE TAX OFFICER, WP No. 17377 of 2020, Order dated 21-08-2020, High Court of Kerala. The […]
Vaccines are life-saving drugs, just like medicines, classified as goods under GST. The supply of vaccines for business purposes with consideration is taxable under Section 7 of the CGST Act. However, the manufacturer will not be eligible to claim the input tax credit on the raw materials or services used in the supply of vaccines obtained without any charge.
GST authorities cannot embark upon the process of assessment, in guise of considering application for revocation of cancellation of GST registration The Hon’ble Madras High Court in Ramakrishnan Mahalingam vs. State Tax Officer & Anr. [W.P. No. 15081 of 2020 and WMP. Nos. 18799, 18801 & 18797 of 2020, dated April 30, 2021] directed the […]
