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...
Restriction on the Input Tax Credit (ITC) in the CGST Act 2017 – Section 17(5)(h) Gift Vs Sales Promotion Expenses. Introduction :-As per Section 17(5)(h) of the CGST Act, 2017, input tax credit shall not be available in respect of the following, namely: goods lost, stolen, destroyed, written off or disposed of by way of gift […]
1. Introduction: Registration requirement under GST is to enable the Government to manage the tax collection and data analytics purposes. Registration is the most fundamental requirement for identification of tax payers ensuring tax compliance. To maintain uniformity in tax gathering procedures, assessment and to keep track of returns filing, proceedings and closure of proceedings, the […]
Whether Circular No. 26/26/2017 stating that GSTR-3B can be corrected only in the month in which errors have been noticed is in line with the statutory provisions of the CGST Act, 2017 (‘Act’)
Below are discussed some important aspects of GST and its feasibility under the novel WFH culture as a contingent and a temporary alternative to the conventional work system, for tax personnel associated with GST :
Central Government hereby appoints the 18th day of May, 2020, as the date on which the provisions of section 128 of the Finance Act, 2020 shall come into force.
The government introduced reverse charge on services of renting of motor vehicle vide Notification No.-22/2019- Central Tax (Rate) dated 30.09.2019 which was later on amended through Notification No.-29/2019-Central Tax (Rate) dated 31.12.2019.
Taxability of Goods and Services Purchased by State/Central Examination Boards Under CGST/SGST Act, 2017 Query:- Whether State/Central Examination Boards are liable to pay GST on purchase of various goods and services from different vendors and if yes, whether Input Tax Credit shall be available? Analysis & Advise To answer this query we need to know […]
In GST it is very important to identify place of supply of goods and services so that appropriate type of GST (IGST/CGST/SGST) can be imposed. There may be various kinds of place of supply of goods and services i.e. Intrastate Supply, Interstate supply, Export and Import etc.
GST is a tax levied on supply of goods or services or both. The definition of ‘goods’ in the CGST Act, 2017 means every kind of movable property other than money and securities. So, from a small pencil to a huge bulldozer, everything is included in the category of goods. However, in case of food it cannot be considered as goods always. Why is it so?
The ITC saga With a view to keep tab on those errant taxpayers who are claiming excess input tax credit (ITC), the Government has brought in regulations to ensure that ITC can be claimed only to the extent of the credit reflecting in their GSTR-2A. This regulation may result in undue hardship to many tax […]
