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Latest Articles


Can GST Credit Notes Be Issued to Unregistered Dealers Under Section 34?

Goods and Services Tax : Explore the legality of issuing GST credit notes for B2C supplies under Section 34. Understand the relevant provisions and implica...

May 1, 2024 93 Views 0 comment Print

Is It Possible to Declare Credit Note in GST Returns After November 30th?

Goods and Services Tax : Discover if it's possible to declare GST credit notes in returns after November 30th. Get insights into the legal provisions and p...

April 30, 2024 1989 Views 0 comment Print

जीएसटी एक्ट में GSTR-9C दाखिल ना करने पर विलंब शुल्क नहीं लगाया जा सकता?

Goods and Services Tax : यह कि कुछ कर पदाधिकारी द्वारा जीएसटीR 9 और GSTR-9C के सं...

April 30, 2024 150 Views 0 comment Print

SEZ Units furnishing LUT are Exempt from GST on RCM for services from DTA Supplier 

Goods and Services Tax : Explore Gujarat AAR ruling in M/s. Waaree Energies Limited case, clarifying SEZ units exemption from GST under Reverse Charge Mech...

April 30, 2024 84 Views 0 comment Print

Basic Concept of Tax Invoice and credit/debit note under GST

Goods and Services Tax : Explore basic concepts of tax invoices, credit notes, and debit notes under GST. Learn about their importance, issuance, and compl...

April 29, 2024 9774 Views 0 comment Print


Latest News


Live Course on How to Reply to GST Notices & SCN & to Fake ITC Notices?

Goods and Services Tax : Join our live course to learn expert strategies for replying to GST notices, SCNs, and fake ITC notices. Understand litigation nua...

April 29, 2024 7023 Views 0 comment Print

GST Council Newsletter For March 2024

Goods and Services Tax : In March 2024, India witnesses second-highest GST revenue collection at ₹1.78 lakh crore, marking an 11.5% year-on-year growth. ...

April 24, 2024 438 Views 0 comment Print

Representation on deficiency in GST Portal functioning

Goods and Services Tax : AGFTC & ITBA highlight issues with GST portal downtime on 10th and 11th April 2024, urging prompt action from authorities....

April 12, 2024 8712 Views 1 comment Print

Trends and Growth In GST Collection

Goods and Services Tax : Explore the robust growth in GST collection for FY 2023-24, crossing Rs. 20 lakh crore, reflecting economic resilience and improve...

April 3, 2024 564 Views 0 comment Print

March 2024 GST Revenue Hits ₹1.78 Lakh Crore

Goods and Services Tax : Explore the Ministry of Finance's report on the second highest monthly GST revenue collection in March 2024, reaching ₹1.78 lakh...

April 1, 2024 786 Views 0 comment Print


Latest Judiciary


GST Refund: Kerala HC directs GSTN to pass rectification order

Goods and Services Tax : Explore the Kerala High Court directive to GSTN regarding refund claims, errors rectification, and implications for petitioners. D...

April 30, 2024 42 Views 0 comment Print

Assessment Order invalid when Petitioner cannot reply due to GST Registration cancellation

Goods and Services Tax : Explore the Kerala High Court's decision in Vadakkot Chackoo Devassy v. State of Kerala, where the assessment order was invalidate...

April 30, 2024 69 Views 0 comment Print

GST Recovery proceeding can be initiated after 3 Months of Service of order

Goods and Services Tax : Penna Cement Industries Ltd. Vs State of Andhra Pradesh (Andhra Pradesh High Court) - GST recovery proceedings can be initiated on...

April 29, 2024 525 Views 0 comment Print

No penalty for mere technical errors in e-way bill addresses if no tax evasion intent

Goods and Services Tax : Presence of mens rea is deemed essential for imposition of penalties related to tax evasion. Mere technical errors, without eviden...

April 29, 2024 402 Views 0 comment Print

Chhattisgarh HC Upholds Principles of Natural Justice: Quashes GST Order

Goods and Services Tax : Get insights into the recent judgment by the Chhattisgarh High Court favoring Mahindra & Mahindra Limited, setting aside an advers...

April 29, 2024 10032 Views 0 comment Print


Latest Notifications


Enhancing Efficiency in CGST: Replicating Functional Basis Model – CBIC Update

Goods and Services Tax : Discover the latest developments from the Central Board of Indirect Taxes & Customs regarding the reorganization of CGST zones and...

April 30, 2024 87 Views 0 comment Print

Enhancement in the GST Portal from 3rd May 2024

Goods and Services Tax : GSTN is pleased to inform that an enhanced version of the GST portal would be launched on 3rd May 2024. The effort is to improve u...

April 27, 2024 5526 Views 0 comment Print

Maharashtra VAT Act Amendment 2024: Relief for Late Filers

Goods and Services Tax : Discover the latest Maharashtra VAT Act amendment providing relief for late filers. Learn about the changes, due dates, and late f...

April 26, 2024 609 Views 0 comment Print

Maharashtra Finance Dept Waives Late Fees for Profession Tax Payers

Goods and Services Tax : Learn about the latest notification from the Maharashtra Finance Department granting late fee waivers for Profession Tax Payers. U...

April 26, 2024 531 Views 0 comment Print

Treatment of GST dues of taxpayers for whom proceeding been finalised under IBC, 2016

Goods and Services Tax : Understand the clarifications on GST dues for taxpayers whose proceedings have been finalized under IBC, 2016, as per Circular No....

April 24, 2024 405 Views 0 comment Print


GST on Milling Services supplied to State Government for PDS Supply

March 20, 2020 8709 Views 1 comment Print

A recent development in the services supplied by the millers to the State Government has been unearthed wherein the qualification of food grain crushing services for PDS supply covered under Sl. No. 3 or 3A under Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017, as amended from time to time has been put to question ever since the Government came up with Circular 126/45/2019-GST dated 22.11.2019 for clarifications relating to various job work services as mentioned in the amended Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017.

Extend due dates of VAT assessments, Fill vacant posts: JCTBA

March 20, 2020 2676 Views 0 comment Print

JHARKHAND COMMERCIAL TAXES BAR ASSOCIATION March 19, 2020 To, Hon’ble Finance Minister Government of Jharkhand Ranchi. Sub : Practical difficulties in day to day affairs Respected Sir, Our Association was formed in the year 1965 with the purpose of providing assistance and educate its Members practicing in Indirect taxes field. Time and again representations have […]

Request for not increasing Threshold Limit for GST Annual Return & Audit

March 20, 2020 13353 Views 4 comments Print

A major part of the Taxpayers would not be having a turnover of Rs. 5 Crore. So if the threshold limit of filling GSTR 9C is increased up to Rs. 5 crores, then a large amount of taxpayers would escape from requirement of certification of business transaction. Lesser number of Taxpayer would imply less collection of tax and hence loss of revenue to the Government.

Time limit stipulated under Rule 117 is not ultra vires of GST Act: Bombay HC

March 20, 2020 4146 Views 0 comment Print

Time limit stipulated under Rule 117 of the Rules is not ultra vires of the Act. This Rule is traceable to the power conferred under section 164(2) of the Act. The time limit stipulated in Rule 117 is in consonance with the transitional nature of the enactment, and it is neither arbitrary nor unreasonable.

GST on power supply & distribution network installed for Metro Rail

March 20, 2020 2952 Views 0 comment Print

In re ABB lndia Ltd (GST AAR West Bangal) SCADA, in the context of the Applicant’s supply to RVNL, is the system that controls and monitors the electrical network of the metro, enabling the operator to issue suitable commands to be followed in the operation of the metro. Using the SCADA interface, the operator sends […]

No GST exemption if person administering Ayurveda treatment are not ‘authorised medical practitioners’

March 20, 2020 9582 Views 0 comment Print

The Applicant claims that it administers certain plant-based medications for the treatment of osteoarthritis and disorders of similar nature. The medicaments are not supplied standalone, but ancillary to the supply of health care service. lt is a composite supply of health care service called ‘phytotherapy’. Applicant further submits that ‘phytotherapy’ is a treatment based on the ayurvedic system of medicine

Extend due date of Return under GST due to COVID-19: ICAI

March 20, 2020 59934 Views 13 comments Print

Provide appropriate relaxation to the registered person and extend due dates of filing all returns under GST, which fall in month of March and April, 2020 till 30th April, 2020. This would provide needed relaxation to the trade, in combating the circumstances arising out of Coronavirus.

Trade discounts / Incentives in sale cannot be treated as “Sale”

March 19, 2020 7281 Views 0 comment Print

Liability to pay any VAT on the trade discounts / incentives pursuant to bringing in Section 9(5) in JVAT Act was beyond the legislative competence of the State Legislature, and the same was ultra vires Article 246(1) of the Constitution of India, and could not be sustained in the eyes of law and accordingly, it had to be treated as if never existing in the Statute Book.

Revocation of cancellation of GST registration – big relief to taxpayers

March 19, 2020 19146 Views 16 comments Print

1. GST Council vide Point 1(b) of press release dated 14 March 2020 has Indicated that where registrations have been cancelled till 14.03.2020, application for revocation of cancellation of registration can be filled up to 30.06.2020 (extension of the period of application as a one-time measure to facilitate those who want to conduct business). 2. […]

GST on Employees/ Recoveries From Employees with Advance Rulings

March 19, 2020 9495 Views 0 comment Print

Article made an attempt to Clarity – GST Impact On Employees/ Recoveries From Employees With Advance Rulings. Employee related transactions are bifurcated in two parts – (i) Services provided by employer to employee and (ii) Services provided by employee to employer. Sr. No. Particulars Legal Provisions and Taxability 1. SERVICES PROVIDED BY EMPLOYER TO EMPLOYEE […]

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