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 about Input Service Distributor (ISD) in GST, its implementation, practical procedures, benefits, drawbacks, and compliance ...
Goods and Services Tax : Article is an attempt to provide a detailed analysis of GST Amnesty Scheme under Section 128-A, strategic approaches for different...
Goods and Services Tax : If a GST appeal is time-barred, can the High Court intervene? Learn about legal remedies, writ petitions, and when courts may cons...
Goods and Services Tax : Goods and Services Tax (GST) framework in India, established under the CGST Act, 2017, mandates specific procedures for taxpayers ...
Goods and Services Tax : Calcutta HC quashes GST demand, ruling that ITC cannot be denied due to retrospective supplier deregistration if the purchaser mee...
Goods and Services Tax : Key GST issues faced by taxpayers, including registration delays, documentation challenges, appeal backlogs, and the need for poli...
Goods and Services Tax : Details on import duties, GST rates, and tax incentives for lifesaving medical devices in India. Learn about GST Council's role an...
Goods and Services Tax : DGGI blocks 357 illegal gaming websites, freezes Rs. 126 crore across 2,400 accounts, and cautions public against offshore online ...
Goods and Services Tax : CGST Delhi East Campaign assists over 2,000 traders, generates 100+ GST registrations, and spreads awareness through students and ...
Goods and Services Tax : Govt introduces GST reforms to simplify compliance for MSMEs, including higher turnover limits, quarterly returns, and digital pay...
Goods and Services Tax : Calcutta High Court remands Madhusudan Banik's GST appeal for fresh consideration, citing procedural lapses by the appellate autho...
Goods and Services Tax : Calcutta High Court stays tax dispute order in Wilhelmsen case, ruling no revenue loss. Petitioners exempted from 10% payment unti...
Goods and Services Tax : Madras High Court held that disciplinary proceedings initiated against Deputy Commissioner of GST is liable to be set aside since ...
Goods and Services Tax : Kerala HC rules on GST appeal limitation, holding that ‘month’ under Section 107 of CGST/SGST Acts follows the British calen...
Goods and Services Tax : Madras HC sets aside order rejecting GST appeal due to limitation period misinterpretation, directing the appellate authority to...
Goods and Services Tax : Learn about the Kerala SGST Act's interest and penalty waiver under Section 128A, eligibility, application process, and compliance...
Goods and Services Tax : CBIC discusses revenue trends, HR promotions, sports events, and duty evasion cases in a recent review meeting. Key updates on inv...
Goods and Services Tax : GST waiver applications face technical issues. Payment due by March 31, 2025; waiver applications can be filed until June 30, 2025...
Goods and Services Tax : Kerala GST enables video conferencing for personal hearings to improve efficiency. Physical hearings remain an option in exception...
Goods and Services Tax : Kerala SGST launches Centralised Refund Processing from March 15, 2025, ensuring faster verification, virtual hearings, and stream...
Frequently Asked Questions related to Aadhar Authentication of Applicant for GST Registration as notified by Central Board of Indirect Taxes and Customs vide Notification No 62/2020 – Central Tax dated 20th August, 2020 Question 1:- Whether Rule 8(4A) of CGST Rules, 2017 applies on Persons referred u/s 25(6d) of CGST Act, 2017? Answer 1:- No, […]
Aadhaar Authenticatiobn process has been introduced, for the persons applying for GST registration as Normal Taxpayer/ Composition/ Casual Taxable Person/ Input Service Distributor (ISD)/ SEZ Developer/ SEZ Unit etc, in Form GST REG 01.
Interest on delayed GST payment- Whether automatic or adjudication is called for -Saga continues In my earlier article, case of M/s LC Infra Projects Pvt Ltd [ Writ Petition No. 28876 of 2019 (T-RES, Karnataka High court) ] was highlighted wherein department issued demand notice for recovery of interest and also served a letter for […]
CBIC has issued Notification No 62/2020 – Central Tax dated 20th August, 2020 modifying the process for grant of GST Registration. While making a GST application, an applicant may now get the same authenticated with his Aadhar Number. If the registration authority does not take any action (does not issue any SCN) within 3 days […]
1. GST DEADLINES 1.1. Deadlines- 30th Sep 2020 -GST Audit and Annual return (GSTR-9 and GSTR-9C) due date 30th Sep 2020 for FY 18-19. For regular taxpayers whose Aggregate Turnover during the financial year is more than Rs 5 Crore. -GST Annual Return (GSTR-9) optional for taxpayers with Aggregate Turnover less than Rs 2 crore. […]
The Central Board of Indirect Taxes & Customs (‘CBIC’), vide Instruction dated 21st August 2020, has made it mandatory for the adjudicating, appellate and compounding authorities to conduct personal hearing through video conferencing facility. This mandate has been made applicable to any proceedings under the Customs Act 1962, Central Excise Act 1944, Chapter V of […]
Aadhaar verification or Physical verification of premises mandatory for GST registration from 21.08.2020 (Notification 62/2020) 1) CBIC has issued Notification No 62/2020-Central Tax dated 21st August 2020 which seeks to make Tenth amendment to the CGST rules. These rules may be called the Central Goods and Services Tax (Tenth Amendment) Rules, 2020. 2) These shall be […]
Overview Of Sec 18(3) – Availability of credit in special circumstances (3) Where there is a change in the constitution of a registered person on account of sale, merger, demerger, amalgamation, lease or transfer of the business with the specific provisions for transfer of liabilities, the said registered person shall be allowed to transfer the […]
Job work sector constitutes a significant industry in Indian economy. It includes outsourced activities that may or may not culminate into manufacture. The term job work means processing of goods supplied by the principal. The whole idea is to make principal responsible for meeting compliances on behalf of the job worker on the goods processed […]
1. What is Form GSTR-4 Annual Return: – With effect from 1st April, 2019, all Composition Taxpayers are required to file Form GSTR-4 Annual Return, on annual basis, for each financial year. 2. Who are required to file Form GSTR-4 Annual Return: All registered taxpayers who have opted for composition scheme or were under composition […]
