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 : The issue concerns confusion regarding the purpose and sequencing of GSTR-1 and GSTR-3B filings. The key takeaway is that GSTR-1 s...
Goods and Services Tax : This analysis explains why a redemption fine under Section 130(2) cannot be sustained once authorities conclude that Section 130 l...
Goods and Services Tax : The article questions the use of Section 74 for mere reconciliation differences between Form 26AS and GSTR-1. The key takeaway is ...
Goods and Services Tax : The debate examines why GST penalties under Section 122(1A) may survive a direct challenge under Article 20(2). The key takeaway i...
Goods and Services Tax : The Court held that cancellation proceedings for Rule 10A violations must be initiated through FORM GST REG-31, which grants thirt...
Goods and Services Tax : The Rajasthan GSTAT Bar has urged the Tribunal to adopt a pragmatic approach by accepting pre-deposits made through the Electronic...
Goods and Services Tax : Haryana recorded the highest State GST growth rate in India at 22% in May 2026. The achievement is attributed to strong tax admini...
Goods and Services Tax : Practitioners are reportedly following different methods while completing GSTAT appeal forms because of inadequate guidance. The r...
Goods and Services Tax : The certificate clarifies that dealing and investment in securities are outside the scope of GST. Companies engaged solely in secu...
Goods and Services Tax : Representation addressed to Union Finance Minister, GST Council and CBIC seeks legislative and administrative relief for bona fide...
Goods and Services Tax : The Kerala High Court set aside a consolidated notice issued for FY 2019-20 to 2024-25. It held that separate notices must be issu...
Goods and Services Tax : The Court granted interim protection after observing that proceedings under Section 73 appeared to nullify refund orders sanctione...
Goods and Services Tax : The Gauhati High Court held that partners who retained benefits from GST violations and acted behind such transactions can be pena...
Goods and Services Tax : The Court held that denial of input tax credit cannot be justified solely because the selling dealer failed to deposit tax, where ...
Goods and Services Tax : The Court held that writ petitions need not continue once the GSTAT becomes operational and statutory appeal timelines are availab...
Goods and Services Tax : The Committee recommended replacing daily cause lists with weekly schedules and permitting supplementary lists when necessary. The...
Goods and Services Tax : GSTN has postponed the implementation of mandatory "Ship To GSTIN" capture and voluntary E-Way Bill closure to 1 August 2026. The ...
Goods and Services Tax : Gross GST collections reached ₹1.94 lakh crore in May 2026, registering 3.2% growth. The increase was driven largely by a 19.1% ...
Goods and Services Tax : The West Bengal GST Department ruled that intra-State movement of goods related to job work remains exempt from e-way bill generat...
Goods and Services Tax : GSTN has announced mandatory capture of Ship-To GSTIN in Bill-To/Ship-To transactions under the EWB system. The change aims to imp...
Telengana High Court held that statute has introduced limitation under section 39(9) of the Central Goods and Services Tax Act, 2017 to rectify omission/ error in GSTR-1 return and accordingly assessee cannot be permitted to carry out rectification beyond the statutorily prescribed period.
Explore the sunset of the National Anti-Profiteering Authority (NAA) under GST and its logical end. Learn about its functions, merger with CCI, and implications on profiteering issues.
Discover solutions for goods detention due to e-way bill expiration and non-extension during transit. Learn about related provisions, judgments from various courts, and ways to argue against penalties under sections 129 and 130.
In re Dachepalli Printers (GST AAR Telangana) What is the rate of tax under CGST & SGST on the service of the printing in cases where content is supplied by the recipient along with raw materials such as paper & cover board? 1. Where content as well as physical inputs are supplied by the recipient […]
Applicant contended that they are Job work provider doing job work of manufacturing chocolates (food product falling under Chapter 19 of customs tariff Act) with inputs provided by the job work receiver. Their service is coming under SAC Code 9988 with applicable tax rate of 5%
The execution of works contract service for construction of residential quarters exclusively meant for the employees of NPCIL at Anuvijay township by the appellant is covered under entry Sl.No.3(vi) of Notification 11/2017-CT-Rate dt. 28.06.2017 and the corresponding SGST Notification for the period upto 31.12.2021.
Effect given in GSTR 9 for 30th November 2022 (Last Date to Claim ITC for FY 21-22 and Last Date to Amend Invoice Pertaining to FY 21-22) vide Notification No. 22/2022–Central Tax | Dated: 15th November, 2022. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) New Delhi Notification No. 22/2022–Central […]
Discover why LUT exports may be losing relevance for Merchant Exporters and why many are opting for IGST paid exports. Learn about the challenges, benefits, and a unique solution to enhance cash flow for exporters. Share with fellow exporters to revolutionize the way we approach international trade.
Officers of Mumbai Airport Customs, intercepted seven arriving passengers. Examination of their belongings led to the recovery of 61 kg. of foreign origin Gold valued at more than Rs. 32 Crore. Congratulations to the officers for an excellent interdiction.
Section 107 of CGST Act, 2017 makes it clear that any person aggrieved by any decision or order passed under Act may appeal to appellate authority within time limit prescribed in Statute.