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 : Discover the structure, powers, and recent updates of the GST Council in India, including key decisions from the 53rd GST Council ...
Goods and Services Tax : Explore GST exemptions for educational institutions under Notification 12/2017(CTR) and case laws. Learn how these exemptions appl...
Goods and Services Tax : Understand Input Tax Credit (ITC) under GST: Learn about eligibility, conditions, and types of ITC. Stay updated with latest amend...
Goods and Services Tax : Understand the time limit to avail Input Tax Credit (ITC) under Reverse Charge Mechanism (RCM) and the implications for registered...
Goods and Services Tax : State directives needed to stop police from illegally checking invoices/e-way bills, hindering trade. Only GST officials have this...
Goods and Services Tax : Explore the interoperable services of E-Invoice1 and E-Invoice2 systems, boosting efficiency and reliability for taxpayers. Learn ...
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...
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...
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...
Goods and Services Tax : CBI arrests Superintendent of Central GST & Central Excise in Berhampur for accepting Rs. 15,000 bribe from complainant regarding ...
Goods and Services Tax : Detailed analysis of AAAR Chandigarh ruling on GST applicability for Chhattisgarh State Power Generation Company Limited's Abhivah...
Goods and Services Tax : Explore the GST implications on rejected paddy under Section 101 of CGST Act in Chhattisgarh. Learn about HSN classification, tax ...
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...
Goods and Services Tax : Explore the GST implications on one-time concession fees in the Goa Tourism Development Corporation Limited case. Detailed analysi...
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 ...
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...
Goods and Services Tax : Explore CBIC achievements, updates, and recent cases in the July 2024 newsletter from the Ministry of Finance, Department of Reven...
Goods and Services Tax : GST rates on solar cookers, fire water sprinklers, parts of poultry-keeping machinery, pre-packaged agricultural produce and suppl...
Goods and Services Tax : Latest GST clarifications on services including Indian Railways, RERA, digital payments, insurance schemes, and accommodation serv...
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...
Blocked Credit {Sec.17 (5) of CGST Act, 2017} Introduction:- Though the idea behind implementation of GST is free flow of tax credit, input tax credit is not available in respect of certain inward supply of goods or services as per Section 17(5) of the CGST Act, 2017. {Sec.17 (5)} Cases where ITC is not available:- […]
It is decided by the GST Council to give 26 as State Code 26 to the merged Union Territory of Dadra and Nagar Haveli and Daman and Diu w.e.f. 01-08-2020. Therefore, all the Registered Persons in the erstwhile Union Territory of Daman and Diu having GSTIN(Goods and Service Tax Identification Number) starting with State Code 25 will be switched over to New State Code of 26 w.e.f. 01-08-202
In this article, we have attempted to ask whether Rule 41A, inserted in CGST Rules vide notification no 03/2019 dt 29/01/2019 wef 01/02/2019, is an instance where the Rule has been prescribed and made operational even though no section seeks to prescribe it. Section 18(3) prescribes that ITC can be transferred from one firm to […]
The moot question arises, whether supply or sale of developed or plotted land is liable to GST? Before proceeding to discuss about GST liability of developed land, it is better to discuss taxability of land in pre-GST regime.
In re The Leprosy Mission Trust India Bethesda leprosy home and hospital (GST AAR Chhattisgarh) M/s The Leprosy Mission Trust India Jangir Champa, Chhattisgarh, (TLMTI) [hereinafter also referred to as the applicant has field an application U/s 97 of the Chhattisgarh Goods & Services Tax Act, 2017 seeking advance ruling as to whether services provided under […]
Applicability : Whenever there is a Movement of Goods of Consignment Value > Rs. 50,000. – In relation to Supply – In relation to Other Than Supply – Inward Supply from Unregistered Person Movement Of Goods : E-way Bill is not required for all transactions, only required for those which involves movement of goods whether […]
It is been 36 months since the inception of GST aura in 2017. Since then many dealers, producers & traders are struggling with the complicated provisions of GST. Slow moving Indian economy is projected to achieve growth rate of 4.5% in the year 2020-21 amid this COVID-19 lockdown conditions. However many liberal steps have been […]
This Article explains about the Job Work under GST its Procedural Part, Document to be issued and Obligation of record to maintain. Disclosure in GSTR-1, Clearance of Scarp or Waste generated, Transitional Provision, ITC Credit, and filling of Quarterly return
JDA is common factor in the real estate sector which tied between the landowner and the developer in an agreement for the construction of new Building / projects. In return by the developer agrees to provide like i. Lump sum consideration, ii. Percentage of sales revenue, or a certain percentage of the newly constructed project […]
Simplified GST Series –Section 54 Refund of Tax – Part -2 CGST Rules 2017 relating to Refund of Tax- Rule 89-Application for refund of tax, interest, penalty, fees or any other amount- Summary of sub –rules- Sub –rule (1)- Any person claiming refund of any tax, interest, penalty, fees or any other amount other than […]
