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...
As the imports are treated as inter state supply, Importer has to pay IGST on the goods imported. IGST will be charged at the applicable rate as specified for the respected goods. However, IGST will be paid at the time of paying Basic custom duty along with Social welfare surcharge at the icegate portal. Cess […]
All Sections of GST Law For Fraudulent Practice by Taxable Person Like Fake Invoicing /Bogus Billing INPUT TAX CREDIT’ Section 16 (2): Eligibility and conditions for taking input tax credit (2) Notwithstanding anything contained in this section, no registered person shall be entitled to the credit of any input tax in respect of any supply […]
GST E-invoice- How to handle the ERP scenario where sales accounting entry is posted in the books but IRN generation has failed due to any IRP validation error? Imagine a situation where the transaction is sent for IRN generation to the IRP and due to any reason or any validation error, the IRN generation Fails […]
New Features of Form GSTR-2B & GSTR-3B Made Available To Taxpayers Under QRMP Scheme 1. The new features related to filing of Statement/ Returns by taxpayers under QRMP Scheme, for the quarter Jan-Mar., 2021, which has been made available to them are summarized below. Also Read:Updates in Forms GSTR-1, GSTR-3B & Matching Offline Tool for […]
Smt. Chhaya Devi Vs Union Of India (Andhra Pradesh High Court) FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT Admittedly in the case in hand the applicant is the proprietor of the company and is responsible to the company for conduct of the business of the company, even if the business is being […]
Updates In Forms GSTR-1, GSTR-3B And Matching Offline Tool For Taxpayers In QRMP Scheme With effect from 1st January, 2021, all taxpayers with Annual Aggregate Turnover up to Rs 5 Crore have been given an option to file their Form GSTR-1 Statement and Form GSTR-3B return on a quarterly basis. They also have an option […]
Provisional Net Indirect Tax collections (GST & Non-GST) for the Financial Year 2020-21 show growth of more than 12% compared to actual Revenue Receipts in FY 2019-20. Net Indirect Tax collections represent 108.2% of the Revised Estimates of Rs. 9.89 lakh crore of Indirect Taxes for the F.Y. 2020-21.
GST helpdesk is in receipt of some tickets at helpdesk wherein it was reported that certain 6-digit HSN codes are not available in HSN Master/ not accepted on e-invoice/e-Way bill portals.
The gross GST revenue collected in the month of March 2021 is Rs. 1,23,902 crore of which CGST is Rs.22,973 crore, SGST is Rs.29,329 crore, IGST is Rs.62,842 crore (including Rs. 31,097 crore collected on import of goods) and Cess is Rs. 8,757 crore (including Rs.935 crore collected on import of goods). The government has […]
The Hon’ble Supreme Court of India in Government of Kerala & Anr. v. Mother Superior Adoration Convent [Civil Appeal No. 202 of 2012 and others, decided on March 1, 2021] upheld the judgments passed by the Hon’ble Kerala High Court allowing the exemption of tax on buildings used as residential quarters for nuns, priests or […]
