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 : Learn the key differences between B2B and B2C credit notes under GST and how to handle them in compliance with tax laws....
Goods and Services Tax : Understand key updates in GST Amnesty Scheme under Section 128A as per Rule 164 amendments. Comply by 31-03-2025 to avoid penaltie...
Goods and Services Tax : Learn about GST credit notes under Section 34, including issuance conditions, time limits, reporting in returns, and impact on sup...
Goods and Services Tax : CBIC clarifies GST amnesty payment via GSTR-3B, amends Rule 164 for partial period demands. Deadline nears for relief under Sectio...
Goods and Services Tax : Learn about Section 128A of the CGST Act, eligibility, payment process, deadlines, and procedural clarifications for availing waiv...
Goods and Services Tax : From April 1, 2025, 2FA is mandatory for taxpayers and transporters using the e-Way Bill and e-Invoice systems. Learn about OTP a...
Goods and Services Tax : CBI arrests CGST Superintendent and a private individual in Delhi for accepting ₹13,000 bribe. Investigation ongoing....
Goods and Services Tax : Details on waitlisted railway ticket revenue, GST collection, and refund policies. Learn about cancellation charges and government...
Goods and Services Tax : Tax Bar Association requests an extension of the GST Amnesty Scheme tax payment deadline from March 31 to May 31, 2025, citing lim...
Goods and Services Tax : Understand GST rules for restaurant services in 'specified premises' post-April 2025. Learn about tax rates, declarations, and ITC...
Goods and Services Tax : Allahabad High Court sets aside GST demands against non-existent Max Ventures, ruling that proceedings cannot continue post-merger...
Goods and Services Tax : Madras High Court quashes GST demand order, directs authorities to reconsider after reviewing Karthik Kumar Yogapriya's reply, ens...
Goods and Services Tax : Andhra HC nullifies GST assessment due to missing DIN, citing Supreme Court precedent. New assessment allowed with DIN, excluding ...
Goods and Services Tax : Madras HC directs tax authorities to decide on Vishnu Industries’ rectification plea regarding GST mismatch in GSTR-1 and GSTR-3...
Goods and Services Tax : Uttarakhand High Court allows GST registration revocation for Mohan Bahuguna, directing application filing and payment of outstand...
Goods and Services Tax : All CGST field formations will be operational on 29th, 30th, and 31st March 2025 to ensure uninterrupted service during the financ...
Goods and Services Tax : The CBIC has amended GST Rules 2017, introducing changes in refund eligibility and appeal procedures. Effective from March 27, 202...
Goods and Services Tax : New GST circular clarifies payment via GSTR-3B for Section 128A benefits, and appeal withdrawals for mixed period demands....
Goods and Services Tax : Maharashtra's 2025 Act allows PSUs to settle tax arrears, interest, penalties, and fees under various state tax laws. Learn about ...
Goods and Services Tax : Learn about the Kerala SGST Act's interest and penalty waiver under Section 128A, eligibility, application process, and compliance...
The Central Board of Indirect Taxes and Customs has provided a facility of Aadhar authentication for new goods and services tax (GST) registration to be activated from August 21, 2020, with the objective to enhance ease of doing business. For those opting for Aadhar authentication, new GST registration will be issued within three working days […]
The instant petition is regarding seeking permission for revision of Form GST TRAN – 1 in conformity with the returns filed under the existing laws that stand repealed by the Central Goods and Service Tax Act 2017 (“CGST”)
E-Invoicing or Electronic Invoicing is the largest revolution that govt is imposing on trade and industry. Advanced use of technology is must to curb the tax evasions and for control. The Central board for direct taxes already uses the Artificial Intelligence and Machine learning for E -Assessments. E- Appeals. The same way CBIC has come […]
Peeyush Awasthi Vs Sun Infra Services Pvt. Ltd. (NAA) Since no penalty provisions were in existence between the period w.e.f. 01.07.2017 to 30.06.2018 when the Respondent had violated the provisions of Section 171 (1), the penalty prescribed under Section 171 (3A) also cannot be imposed on the Respondent retrospectively. Accordingly, the notice dated 05.07.2019 issued […]
Pawan Kumar Vs S3 Buildwell LLP (NAA) 1. The brief facts of the present case are that the Applicant No. 72 (here-in-after referred to as the DGAP) vide his Report dated 04.06.2019, furnished to this Authority under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017, had submitted that he had […]
Sandeep Kumar Vs Nani Resorts and Floriculture Pvt. Ltd. (NAA) Penalty should not be imposed for violation of the provisions of Section 171(1) during the period from 01.07.2017 to 30.09.2018 as the provisions of Section 171(3A) have come into force from 01.01.2020 and they cannot have retrospective operation. FULL TEXT OF ORDER OF NATIONAL ANTI-PROFITEERING […]
In the light of above discussion, it is clear that, interest in taxation matters has to be levied as a compensation for deprival of entitled funds to revenue within due date. Whereas with respect to input tax credit, such amounts are already being collected by the revenue from the supplier of the taxpayer and levying of interest from the hands of the recipient i.e. taxpayer would unjustly enrich the revenue which is against the principle of levy of interest.
FURNISHING OF GSTR 7 – SECTION 39(3) OF CGST ACT 2017- GST SERIES – PART 27 1. The GSTR-7 form is a monthly return form required to be furnished by all the taxable persons who are required to deduct TDS (Tax Deducted at Source) under 2. Statutory Provisions : Section 39(3) – Every registered person […]
Section 100 of the Finance Act (No. 2), 2019 has been notified on 25/08/2020 vide Notification no. 63/2020-Central Tax Dated 25.08.2020. Strong reactions have been witnessed in last few hours after the aforesaid notification made public. Let us recall the total issue before making any bold reaction.
Kanishka Matta Vs Union of India (Madhya Pradesh High Court) The petitioner’s contention is that the word “money” is not included in Section 67(2) of the CGST Act, 2017 and therefore, once the “money” is not included under Section 67(2) of the CGST Act, 2017 the Investigating Agency / Department is not competent to seize […]
