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...
In this article I am going to discuss the following issues regarding RCM under GST- Introduction of RCM, Need and purpose of RCM under GST, Statutory provisions relating to GST, Notification issued by the government regarding RCM under GST, Goods and services notified in RCM and Some important/recent decisions on RCM by the various authorities.
Article explains Meaning of ‘Input Tax & Input Tax Credit under GST, Eligibility of Input Tax Credit (ITC) under GST, Documents/Conditions for taking ITC, List of Eligible ITC under GST, Zero-rated / Exports, List of Ineligible ITC under GST, Claim of ITC as self-assessed, Matching of ITC, Furnishing of ITC, both eligible and ineligible and […]
E Way Bill is Mandatory in a case where the goods are being sent by a Principal located in one state to a Job worker located in any other state, the E Way Bill shall be generated by the principal irrespective of the value of the Consignment.
GST in India has been implemented since 1st July, 2017. So, within a period of almost three years we are mostly accustomed with the provisions of GST Laws. This article is intended to analyse the basic principle of Levy of GST i.e the Supply. In every taxation statutes, Levy & Collection of tax is the […]
This is in reference to recent Delhi High Court ruling in the writ petitions filed before the court on the issue related to filing issues of Form Tran-1 by various petitioners. The below petitions covered in the said ruling are as follows:- √ Brand Equity Treaties Ltd (WP (C) No.11040/2018) √ Mircromax Informatics Ltd (WP […]
1. Registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, also be allowed to furnish the return under section 39 in FORM GSTR-3B verified through EVC during the period from the 21st day of April, 2020 to the 30th day of June, 2020 I.E THERE IS NO NEED OF […]
Section 129 CGST ACT, 2017 Detention, seizure and release of goods and conveyances in transit (1) Notwithstanding anything contained in this Act, where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or the rules made thereunder, all such goods and conveyance […]
On 23 March 2020 the CBIC issued some clarifications regarding the Goods and Services Tax (GST) compliances needed to be adhered to by the corporate debtors (CD) undergoing Corporate Insolvency Resolution Process (CIRP). Prescribing special procedures under Section 148 of the Central Goods and Services Act, 2017 (CGST Act) for such CDs, the IBBI tried […]
Composition scheme is an option available to SME taxpayers with minimal compliance/filing requirement. The intent is to ease the process of doing business for SME taxpayers and reduce their undue harassment. The idea of this article is to provide the reader with complete insight of these schemes. The article is drafted primarily with GST point […]
On 6th of May 2020, CBIC has issued Circular No 138/08/2020-GST clarifying certain challenges being faced by the Registered Persons in implementation of GST Laws in the wake of outbreak of Covid-19. The Circular clarifies issues related to The Insolvency and Bankruptcy Code, 2016, Merchant Exports and Job Work Return in Form GST ITC – […]
