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Goods and Services Tax : The article analyzes the key GST provisions for e-commerce, focusing on regulatory frameworks, compliance requirements, and associ...
Goods and Services Tax : Haryana revives entry tax after 8 years, sparking legal concerns. Understand the implications, recovery limits, and legal remedies...
Goods and Services Tax : The Finance Bill 2025 proposes 11 significant amendments to GST provisions, addressing anomalies and introducing new mechanisms. E...
Goods and Services Tax : ITC Refund Challenges for Exporters Who Cancel Their GST Registration : A Case Study on GST Procedural Hurdles and System Limitati...
Goods and Services Tax : Budget 2025 brings key GST amendments, affecting ITC claims, compliance, and penalties. Learn how these changes impact businesses,...
Goods and Services Tax : The GST Council has deferred decisions on insurance premium taxation, granting more time to the GoM to finalize its recommendation...
Goods and Services Tax : Tirumala Tirupati Devasthanam gets GST exemptions on religious services, but GST of ₹36.28 crore was paid in 2024-25. Details of...
Goods and Services Tax : NBEMS stopped collecting GST on course fees per court order. Refund processing has begun, but no enquiry has been instituted. Deta...
Goods and Services Tax : Tobacco tax revenue contributed 1.27%-2.75% of Gross Tax Revenue from 2016-2024. Funds are allocated across government programs, i...
Goods and Services Tax : The GST Council deferred a decision on reducing GST on health and life insurance premiums in its 55th meeting as GoM sought more t...
Goods and Services Tax : Madras High Court upholds GST demand order, ruling that service via common portal is valid under TN-GST Act. Appeal rights remain ...
Goods and Services Tax : Allahabad High Court quashes GST registration cancellation of Precitech Engineers, citing lack of hearing opportunity and procedur...
Goods and Services Tax : Allahabad High Court sets aside GST registration cancellation of Assaka Powerinfra Pvt Ltd due to lack of hearing opportunity, rem...
Goods and Services Tax : Kerala High Court dismisses K.U. Niyas’ plea against GST demand notices, ruling late return filing invalid. Grants six weeks for...
Goods and Services Tax : Madras High Court ruled that the validity of service of notice is a factual question best addressed by the appropriate appellate a...
Goods and Services Tax : Maharashtra establishes GST Suvidha Kendra for Aadhaar-based biometric authentication and document verification for new GST regist...
Goods and Services Tax : Clarified procedure for appeals under Section 128A of CGST Act 2017, addressing disputes on interest and penalty where tax is full...
Goods and Services Tax : GST applicants in Maharashtra & Lakshadweep must complete biometric Aadhaar authentication & document verification at GST Suvidha ...
Goods and Services Tax : GST advisory clarifies E-Way Bill rules for goods under Chapter 71, excluding HSN 7117. Mandatory in Kerala; voluntary EWB generat...
Goods and Services Tax : Clarifications on GST registration for suppliers on e-commerce platforms in Maharashtra. Covers principal place of business, autho...
GST Council in its 42nd meeting held on October 05, 2020 recommended the introduction of a scheme allowing certain class of taxpayers to file quarterly return instead monthly returns from January 2021. However, the concept itself was visualized by the Government while introducing the Finance Bill 2019 wherein Clause 96 was introduced enabling Government to allow quarterly filing of returns which later on was finally provided by Section 97 of the Finance (No.2) Act, 2019 (hereinafter referred to as the ‘Finance Act 2019’).
THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 (12 OF 2017) AS AMENDED BY THE :- THE CENTRAL GOODS AND SERVICES TAX (EXTENSION TO JAMMU AND KASHMIR) ACT, 2017 (NO. 26 OF 2017); THE FINANCE ACT, 2018 (NO. 13 OF 2018); THE CENTRAL GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018 (NO. 31 OF 2018); THE […]
Integrated Goods And Services Tax Act, 2017 No. 13 Of 2017 MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 12th April, 2017/Chaitra 22, 1939 (Saka) The following Act of Parliament received the assent of the President on the 12th April, 2017, and is hereby published for general information:— THE INTEGRATED GOODS AND SERVICES […]
The contributions to National Mineral Exploration Trust (NMET) and District Mineral Foundation (DMF) qualify as consideration towards supply of mining service by Andhra Pradesh Government and they being includible under value of supply, are chargeable to GST under the Reverse Charge Mechanism in the hands of the applicant, i.e., service recipient.
GST video series by CA Bimal Jain on ‘Summons, Inspections, Search, Seizure, and Arrest provisions’ under the GST law and its various nuances – 1. What is Summon and Who can issue and to whom under GST https://youtu.be/H34ABSUsd9o 2. Inspection, Search, and Seizure by GST Officials – When and How to Handle https://youtu.be/IOCD9qVRMtI 3. When […]
Notification No. 90/2020 – Central Tax – Tax Invoice to have 8 digit HSN code on specified products classifying under various tariff items of Chapter 28, 29, 38 & 39 of CTA (Mainly Chemicals and Plastic items) and specified Chemicals falling under various tariff heading. Government of India Ministry of Finance (Department of Revenue) Central Board […]
Glow Grow Health And Beauty (P) Ltd Vs State of Kerala (Kerala High Court) The petitioners have approached this Court impugning Exts.P2 to P4 of assessment orders passed under Section 74 of the CGST Act. In the Writ Petition, it is their case that prior to Exts.P2 to P4 assessment orders, they were subjected to […]
Happy to present before all of you, my article on Light!! Camera!! Action!! – Bad Debts Dichotomy correlated with Article 14 of Constitution of India to decipher the Principle of Equality before law and Equal protection to all within the territory of India. Suggestion to improve upon the article are welcomed with folded hands.
Goods and Services Tax Act, 2017 (GST) has brought concept of “One Nation, One Tax”, and has simplified method of collecting and calculating Indirect taxes all over India. There is no cascading affects and ambiguities, while dealing with provisions of GST Act, 2017. We know that for Sale Goods or Supply of Services, the most […]
Can buyer claim ITC if supplier has not paid his tax ??? ⇓ As per Section 16(2)(c) of CGST Act, the recipient of goods and services can avail ITC only if supplier has deposited the tax with government either in cash or through utilisation of input tax credit. ⇓ After reading this section we can […]
