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Goods and Services Tax : Learn about Input Credit Reversal under Sec 16(2) of GST, its conditions, impact on buyers and sellers, and compliance requirement...
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 : 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...
जीएसटी भारत में ये भारत में जुलाई 2017 से लगने वाले जीएसटी की कहानी है और इसके मुख्य रूप से दो भाग है एक तो आप मान कर चलिए इतिहास है कि भारत में जीएसटी किस तरह से लगा और दूसरा जीएसटी लगने के बाद इससे जुडी समस्याएं क्या रही लेकिन इसके साथ कुछ सुझाव […]
A. BRIEF BACKGROUND OF AMENDMENTS 1. Section 2(114) of the Central Goods and Services Tax Act, 2017 before amendment made under Article 240 of the Constitution read as under; “Union territory” means the territory of— (a) the Andaman and Nicobar Islands; (b) Lakshadweep; (c) Dadra and Nagar Haveli; (d) Daman and Diu; (e) Chandigarh; and […]
Simplified GST Series- Returns/Section 37-40/CGST ACT 2017- Article discusses Section 37- Furnishing details of outward supplies, Section 38-Furnishing details of inward supplies, Section 39- Furnishing of GST returns and Section 40-First GST Return of /CGST ACT 2017-. Section 37- Furnishing details of outward supplies (1) Every registered taxable person, other than an input service distributor, […]
Under the GST framework of India, no GST is charged on the sale of land or building GST as it is subject to stamp duty. Still, questions arose whether in case of the sale of a developed plot of land that comes with amenities including underground cables, roads, and water pipelines. Recently, the Gujarat Authorities for Advance Ruling (AAR) has held […]
Total amount of late fee payable for GSTR 3Bshall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived for those taxpayers where the total amount of central tax payable in the said return is nil
Simplified GST Series- Section 35-36 /CGST ACT 2017– Part 17 – Article explains Section 35- Accounts and other records and Section 36-Period of retention of accounts. Section 35- Accounts and other records- (1) Every registered person shall keep and maintain, at his principal place of business, as mentioned in the certificate of registration, a true […]
The Central tax administration in Odisha has two Commisionerates -one headquartered at Bhubaneswar and the second headquartered at Rourkela. Proposing for an area bench at Rourkela will mostly suit the convenience of taxpayers located within the jurisdiction of Rourkela Commissionerate.
HC modify Conditions of Bail considering the inability of accused to comply with same due to COVID-19.
Even in case the supreme court decide the above case in favour of assessee and make amendment section 140 of CGST Act, still that change will not allowed petitioner to claim Transitional Credit.
AAR held that Bank can avail ITC on fifty percent of GST paid on DICGC premium, as it is statutorily required for the bank to obtain insurance of deposit, which has only been accepted by it in the course of its business or furtherance of business. Claim is allowable under Section 17(4) of CGST Act, 2017.
