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...
HC ruled that date of filing of application by assessee on common portal would be treated as date of filing of claim for refund to satisfaction of requirement of Section 54 of CGST Act and Rule 89 of CGST Rules.
Discover the legal perspective on depositing funds in the Electronic Cash Ledger before the due date of GSTR 3B filing. The article explores the recent judgment by the Hon’ble High Court of Jharkhand in the case of M/s. RSB Transmissions (India) Limited vs. Union of India, addressing whether such deposits amount to the discharge of tax liability. Understand the implications, reasoning, and the court’s stance on interest levied for delayed filing of GSTR-3B in such situations. Stay informed and navigate the complexities of GST regulations.
Learn from the Calcutta High Court ruling on Rule 86A of CGST Rules. Sufficient balance in Electronic Credit Ledger not needed to block ITC for ineligibility.
Understand the GST Compliance Rating system with statutory provisions and benefits. Learn about criteria, steps, and impact on businesses. Ensure timely filing and payment for a higher rating.
GST Council Secretariat, New Delhi MESSAGE It is heartening to see the buoyancy in revenue collection for the past eight months where the monthly GST revenue collections were reported above 1.4 lakh crores. The revenue collection for the month of October, 2022 stood at 1,51,718 crore indicating a 16.6% year-on-year rise as well being the […]
Unlock the benefits of GST with the Quarterly Return Monthly Payment (QRMP) Scheme. Discover eligibility criteria, details of outward supplies filing, monthly tax payment options, and simplified quarterly return filing. Don’t miss the opportunity to streamline your GST compliance and enjoy ease of doing business.
Karnataka High Court held that Open Purchase Orders are only standing offers and do not constitute a confirmed ‘Agreement to sell’ and movement of goods are mere stock transfers.
HC held that there is no change in legal position i.e. scope and ambit of intermediary services under service tax regime vis-a-vis the GST regime hence Master Services Sub-contracting agreement which continues to operate since 2013 cannot be treated differently at different period.
Act now! Last chance to claim Transitional Credit in GST ends on Nov 30, 2022. Understand the process, challenges, and guidelines for filing/ revising TRAN forms. Supreme Court allows a final window till 30th Nov. Get insights into Circular No. 180/12/2022 and Circular No. 182/14/2022-GST for filing and verification procedures. Ensure compliance and maximize your transitional credit benefits.
As per section 7 read with section 12 and section 13 of CGST Act, 2017, advance receipts for supply of goods or services or both are liable to tax at the time of receipt of such advances even if original supply of goods or services or both is yet to be supply.
