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 : Explore the Supreme Court judgment denying anticipatory bail for GST summons under Section 69, with interim protection detailed. F...
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 : 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...
Today, I will discuss the section 7 (Meaning and Scope of Supply) under CGST Act, 2017 with relevant extract of other relevant sections. Section-7 Meaning and Scope of Supply under GST This section is very important because, if any transaction/activity is supply then only GST tax is applicable. So for determination of taxable Amount and […]
1. The operation of the taxing statute needs flexibility along with certain power for the smooth implementation of the provisions. Sec 11 of CGST Act 2017 provides the power and flexibility to the Government to grant exemptions on the recommendation of GST Council. 2. Sec 11(1) of CGST Act – Statutory Provision : Where the […]
With the introduction of Goods & Services Tax Act (GST), the taxability of various transactions in different sectors of the Industry has got changed. In this article, we will discuss about the impact of GST on organizations which works without profit motive i.e. for Charitable & Religious purposes. Charitable & Religious Trusts are those institutions […]
Very often we come across situations where incomes derived through a particular nature have to be analysed for tax treatment under both Income Tax Act 1961 as well as GST Law. We had a different scenario in pre GST era, where service tax was levied based on the provisions of Finance Act, VAT was levied […]
The topic of transitional credit in GST regime has been a matter of debate over last three years and the jurisprudence in this regard has been contradicting throughout Courts. Recent decisions, on the subject matter, adds a fresh preceptive and narrates yet another conflicting story about the future of the taxpayers who are still struggling […]
Dear readers, as we all know, COVID-19 is becoming a big enemy of whole business community. Due to lockdown, small dealers are suffering the most because they are not able to open their shops and due to cash crunch situation they are not able to file their GST Returns because they have no funds to […]
GST REAL ESTAE TRANSACTION:- In this Article We will discuss here mainly GST implication on Affordable housing Scheme (AFS) and other than Affordable housing Scheme (AFS) in Real Estate Sector. A number of issues have been raised and taxpayers have different opinion regarding the new GST rate structure notified for real estate sector effective from […]
GST: UPDATES ON SUPPLY TO GOVERNMENT VIA SUB CONTRACT IS EXEMPT? M/s. Nurserymen Cooperative Society Ltd (GST AAR Karnataka) Case: 1. Appellant has received contract from Government departments for undertaking gardening and landscaping activities. 2. In order to execute the work, the Appellant has engaged sub-contractors. 3. The sub-contractors bill the Appellant for the gardening […]
Guidelines for delay condonation in appeal, acceptance of form 314 and rectification of assessment order by the nodal officer under the MVAT Act 2002 vide Trade Circular No. 08 T of 2020 dated 25/05/2020. Office of the Commissioner of State Tax, 1st floor, GST Bhavan, Mazgaon, Mumbai – 400 010. TRADE CIRCULAR No. VAT/AMD-2020/1A/Adm-8 Trade […]
I have tried my level best to cover all the applicable provisions of GST on e-commerce transaction, today we are living in 21st century and day by day e-commerce transaction is increasing rapidly in the view of this even government introduced some new provisions through GST which was not there before the commencement of GST […]
