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...
The advent of GST has brought about a paradigm shift in the indirect tax regime in India. However, the Legislature have retained the concept of ‘bundled services’ under the erstwhile Service Tax regime as ‘composite supply’ and broadened its scope to include supply of goods as well under the GST regime. Composite supply as per […]
Please find below a brief update on various announcements made by CBIC in relation to extension in due dates and reduction in rate of interest for late payment of taxes and filing of various returns under GST. Before you go into the detailed update and preparation of revised calendar for your organisation, we would like […]
Relaxation on applicability of restriction on Provisional Input Tax Credit (ITC) Under GST Existing Provision: The concept of claiming provisional Input Tax Credit (ITC) has been changed from the 38th GST Council Meeting and now only 10% provisional ITC of Eligible ITC is allowed for the Invoices or debit notes not reflected in GSTR-2A and […]
A. Provisions under GST law Services provided by director is supply under GST act and recipient of service i.e company located in India needs to pay GST@18% on RCM basis. Relevant extract from RCM ntfn-13/2017 dt 28.06.17 is produced as below: S.no. Category of Supply of Services Supplier of service Recipient of Service 6 Services […]
Meaning and Definitions: ♦ Customs frontiers of India means the limits of a customs area as defined in section 2 of the Customs Act, 1962 [Section 2(4)]. ♦ Customs area means the area of a customs station or a warehouse and includes any area in which imported goods or export goods are ordinarily kept before […]
Where the applicant is providing services to the Government and Government aided schools by building his own infrastructure under a particular project, will there be a GST exemption?
Charging section of the CGST act only deal with collection of CGST. As per CGST Act 2017 there shall be levied a tax called Goods and Service Tax on all the Intra state supplies of goods and services on the value determined u/s 15 of the CGST Act 2017.
CGST Act 2017 has no provision restricting cash transactions, but In order to, curb black money ,the government has imposed various restrictions on cash receipts /payments and cash withdrawal from time to time through Income Tax Act 1961. The Government has amended clause 84 of Section 194N vide Finance Act 2020 . Accordingly TDS @ […]
No separate GST Registration is required in the State where imported goods are cleared for sale to customer in the context of Kardex India Storage Solution (P) Ltd. Separate GST Registration in State where imported goods are cleared for sale to customer? A. Brief Fact of the case: M/s Kardex India Storage Solution (P) Ltd, […]
Implications on input tax credit (ITC) on account of non-payment to supplier within 180 days Second proviso to section 16(2) of the CGST Act provides that where the amount towards value of supply along with tax payable thereon is not paid to the supplier within 180 days from the date of issue of invoice, an […]
