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 : Explore the implications of Section 16(2)(c) of the CGST Act, balancing taxpayer rights and government revenue in Input Tax Credit...
Goods and Services Tax : Learn about Section 128A of CGST Act, introduced to reduce litigation in non-fraud cases, covering tax waivers, notified dates, co...
Goods and Services Tax : Learn how to address GST notices on excess ITC claimed in GSTR-3B compared to GSTR-2B with structured replies, reconciliation step...
Goods and Services Tax : The article analyzes the key GST provisions for e-commerce, focusing on regulatory frameworks, compliance requirements, and associ...
Goods and Services Tax : Haryana revives entry tax after 8 years, sparking legal concerns. Understand the implications, recovery limits, and legal remedies...
Goods and Services Tax : The GST Council has deferred decisions on insurance premium taxation, granting more time to the GoM to finalize its recommendation...
Goods and Services Tax : Tirumala Tirupati Devasthanam gets GST exemptions on religious services, but GST of ₹36.28 crore was paid in 2024-25. Details of...
Goods and Services Tax : NBEMS stopped collecting GST on course fees per court order. Refund processing has begun, but no enquiry has been instituted. Deta...
Goods and Services Tax : Tobacco tax revenue contributed 1.27%-2.75% of Gross Tax Revenue from 2016-2024. Funds are allocated across government programs, i...
Goods and Services Tax : The GST Council deferred a decision on reducing GST on health and life insurance premiums in its 55th meeting as GoM sought more t...
Goods and Services Tax : Supreme Court rejects SLP of Goverdhandham Estate against Rajasthan HC's decision in GST dispute over ITC eligibility on elevators...
Goods and Services Tax : Madras High Court directed granting of one final opportunity of being heard as demanded by assessee on payment of 10% of the dispu...
Goods and Services Tax : Petitioner runs a hotel and registered under GST. It was issued a notice in GST ASMT-10 intimating certain discrepancies which sta...
Goods and Services Tax : Kerala HC orders IGST refund decision within two months, reviewing the petitioner’s “risky exporter” status. Refund claim pe...
Goods and Services Tax : Orissa HC directs refund of GST differential amount for a contractor despite a locked payment system, ensuring reimbursement withi...
Goods and Services Tax : CBIC detects Rs. 18.10 crore GST evasion in real estate and organizes a CPR training workshop for officers. Post-Budget discussion...
Goods and Services Tax : Maharashtra establishes GST Suvidha Kendra for Aadhaar-based biometric authentication and document verification for new GST regist...
Goods and Services Tax : Clarified procedure for appeals under Section 128A of CGST Act 2017, addressing disputes on interest and penalty where tax is full...
Goods and Services Tax : GST applicants in Maharashtra & Lakshadweep must complete biometric Aadhaar authentication & document verification at GST Suvidha ...
Goods and Services Tax : GST advisory clarifies E-Way Bill rules for goods under Chapter 71, excluding HSN 7117. Mandatory in Kerala; voluntary EWB generat...
Simplified GST SERIES – Section 159-167/CGST ACT 2017 Article Analyses Provisions of Section 159 – Publication of information in respect of persons in certain cases, Section 160 – Assessment proceedings, etc. not to be invalid on certain grounds, Section 161 – Rectification of errors apparent on the face of record, Section 162 – Bar on […]
National Action Committee of GST Professional (Haryana) submitted a representation to Excise and Taxation Commissioner, Haryana, requesting him to direct the Assessing Authority not to issue the notice for assessment of cases for A.Y 2017-18 in the crucial time of pandemic. Text of the Representation is as follows:- To, The worthy Excise & Taxation Commissioner, […]
Documents Required for GST Registration of a Small Proprietorship Firm: -Mobile Number -E-Mail ID –PAN Card -Aadhar Card -Passport size Photo (Up to 100 KB Size ) -Bank Passbook or Bank Statement First page -Electricity Bill (latest) of the person on whose name Registration is seeking. Step by step approach for for GST Registration of […]
1. GST DEADLINES 1.1. Deadlines | September 2020 ♠ E Invoice mandatory for taxpayers whose Aggregate Turnover in previous financial year is more than Rs 500 crore. (Notification No. 60 & 61/2020 CT; Dated 30th July 2020) from 1 Oct 2020. ♠ Waiver of GSTR3B late Fees- Last date for availing conditional waiver of late […]
M.S. Retail Private Limited Vs Union Of India (Karnataka High Court) It is not in dispute that the show cause notices, the order of cancellation and the order rejecting the application for revocation of cancellation are passed by proper officer. The show cause notice dated 18.03.2020 and the order of cancellation of registration dated 06.06.2020 […]
Input Tax Credit Input Tax Credit or ITC is a credit that can be used to pay off tax liability of registered taxpayer. It is a tax paid by the person registered under the GST Act when he purchase goods or avail any services from a registered taxable person. It help the registered taxpayer to […]
Interest will be levied on the cash component on delayed GST Payment from September 1, 2020, the Central Board of Indirect Taxes and Customs (CBIC) said giving relief to industry. The GST Council, in its 39th meeting held on 14.03.2020, has made the recommendation that Interest for delay in payment of GST to be charged […]
Maharashtra State Tax on Professions, Trades, Callings and Employments (Amendment) Act, 2020 as effective from 22nd July 2020 amends Section 5 and 6 of PT Act. A company, which has been incorporated under the provisions of the Companies Act, 2013, after the date of commencement of the Maharashtra State Tax on Professions, Trades, Callings and […]
Difficulty in obtaining ‘C’ forms under the provisions of the Central Sales Tax Act, 1956 in order to avail concessional benefit of tax for purchase of High Speed Diesel from suppliers in other states.
In re Siddalingappa Palalochana Rakshit (Bangalore Medical System) (GST AAR Karnataka) In the instant case the applicant established a medical diagnostic laboratory to carry out diagnostic or investigative services of diseases. Thus the applicant qualifies to be a clinical establishment. It is clear, from the foregoing, that the services provided by the applicant are covered […]
