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 : Delhi High Court rejects GST order against Lakshman Pran Data Enterprises, citing failure to provide personal hearing and inadequa...
Goods and Services Tax : Delhi High Court sets aside GST cancellation of Olive Traders due to lack of fair hearing on merits. Read full judgment and analys...
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 : 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 our opinion, this action of the respondents is also violative of Art.14,19,265 and 300-A of the Constitution of India. The respondents cannot be permitted to take advantage of their own negligence, assuming that the Demand drafts handed over by the petitioner, were not presented and encashed by the respondents.
Whether amendment made in section 54 regarding the time clause for refund of inverted duty structure has retrospective effect or not. Summary: An attempt has been made to analyze the impact of change made in clause pertaining to time period prescribed for filling refund application of unutilised input tax credit on account of inverted duty […]
THE FILE ENCLOSED DESCRIBES THE FULL DETAILS OF REGISTRATION (SECTION 22 TO 30) AS WELL AS COMPOSITION SCHEME (SECTION 10). REGISTRATION UNDER GST CGST ACT, 2017 Section 22 : Person liable for Registration Section 23: Person not liable for Registration Section 24 : Compulsory Registration Section 25 : Procedure for Registration Section 26 : Deemed […]
Introduction: Indirect tax is a tax where the incidence of tax is in the hands of the supplier whereas the burden to pay the tax is in the hands of the recipient. Goods and Service Tax (GST), is a destination based consumption tax that is levied on both Supply of Goods and Supply of Services. […]
The outbreak of Coronavirus has caused a significant impact on day to day living of the common man, government coffers, and business operations. Though lockdown remains the only way to slow the spread, it will also continue to push economic operations to the brink. We have outlined the GST impact due to the Coronavirus pandemic […]
Goods & Service Tax (GST) introduced in year 2017 enacted the law with similar provisions for sale of old or new car. Thereby implementing heavy tax burden on the same with applying Cess over and above the highest slab rate of 28%. Later in beginning of year 2018 statue were relaxed in regards to used car.
It is held in Re Sri. Taghar Vasudeva Ambrish (GST AAR Karnataka), that leasing of immovable property for Paying Guest Accommodation cannot be treated as renting of residential dwelling and is not exempted from GST. In this article , an attempt has been made to simplify the contents of Advance Ruling and explain the term […]
When you supply goods on High Seas Sale basis, it will remain an exempt supply – also a non-taxable supply. Once this is so, you will get no input tax credit for inputs, input services and common input services and if you have claimed, it will have to be reversed u/s 17 of CGST Act.
By following the above principle of destination based taxation exports continue to remain zero rated and a similar benefit continues to be given to Special Economic Zones (SEZs) under GST law. While this benefit is extended to processing zones of the SEZs, sales from SEZ to Domestic Tariff Area (DTA) continue to remain taxed under GST system.
Interview of GST expert ‘CA Sudhir Halakhadi’ by ‘CA Ajay Sharma’ -Today I have with me GST Personality, Professional, author and writer SUDHIR HALAKHANDI. Sudhir Halakhandi has More 500 Taxation articles to his credit and a very popular GST writer in Hindi.
