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 : Andhra Pradesh HC quashes GST assessment order due to missing DIN, citing Supreme Court and CBIC guidelines. Fresh assessment dire...
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 : 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...
Zero Rated Supply Meaning: It means a supply made by way of export of goods or services or supply of goods or services to an SEZ unit or SEZ developers. Payment of tax: The entire supply chain will be tax free. Availment and utilisation of credit: A person making zero rated supply shall be allowed […]
Simplified GST Series/ Section 55-58/CGST ACT 2017– Article analyses Section 55- GST Refund in certain cases, Section 56- Interest on delayed GST Refunds, Section 57-Consumer Welfare Fund and Section 58- Utilization of the Fund of CGST ACT 2017. Section 55- Refund in certain cases- The Government may, on the recommendation of the Council, by notification, […]
Shiv Kishor Construction Private Limited Vs UOI (Patna High Court) It is not disputed that one of the impugned orders stands passed in violation of principles of natural justice. Impugned order dated 2nd of March, 2020 is passed by the Deputy Commissioner of State Tax, Patna Central Circle, Bihar, Patna who issued a notice asking the […]
1. Extend due dates of VAT assessments – Sir, vide our previous letter request was made to extend due date for assessment for the financial year till 31st July, 2020. Because of lockdown and pandemic ‘chorona’ it is practically not possible to appear and conclude the assessment proceeding till 31st July, 2020. Under such situation, we request your goodself to extend due date for VAT assessment for the financial year 2016 – 17 till 31st March, 2021.
1. Every person who is liable to be registered enters the prescribed details in the GST REG 01 (registration form ) on GST Portal. In case the person missed out on some details or entered incorrect details, he can amend the particulars in a manner prescribed in Rule 19 of CGST Rules 2017. Section 28 […]
Based on specific intelligence, DGGI Hqrs has detected GST evasion by a large number of grain-based distilleries on ‘wet distilled grains with solubles’ (WDGS) / ‘dried distilled grains with solubles’ (DDGS). These are distillery waste and dregs arising as a by-product in the process of manufacturing ethanol.
Blocked Credit {Sec.17 (5) of CGST Act, 2017} Introduction:- Though the idea behind implementation of GST is free flow of tax credit, input tax credit is not available in respect of certain inward supply of goods or services as per Section 17(5) of the CGST Act, 2017. {Sec.17 (5)} Cases where ITC is not available:- […]
It is decided by the GST Council to give 26 as State Code 26 to the merged Union Territory of Dadra and Nagar Haveli and Daman and Diu w.e.f. 01-08-2020. Therefore, all the Registered Persons in the erstwhile Union Territory of Daman and Diu having GSTIN(Goods and Service Tax Identification Number) starting with State Code 25 will be switched over to New State Code of 26 w.e.f. 01-08-202
In this article, we have attempted to ask whether Rule 41A, inserted in CGST Rules vide notification no 03/2019 dt 29/01/2019 wef 01/02/2019, is an instance where the Rule has been prescribed and made operational even though no section seeks to prescribe it. Section 18(3) prescribes that ITC can be transferred from one firm to […]
The moot question arises, whether supply or sale of developed or plotted land is liable to GST? Before proceeding to discuss about GST liability of developed land, it is better to discuss taxability of land in pre-GST regime.
