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 : This article explains the extent of the burden of proof under Section 155 of the CGST Act. The key takeaway is that recipients mus...
Goods and Services Tax : Dual Control Without Coordination: How CGST–SGST Jurisdiction Gaps Are Trapping Taxpayers in Parallel Proceedings Overview One o...
Goods and Services Tax : The debate over mandatory pre-deposit in GST penalty-only proceedings has gained momentum after the Finance Act, 2025 amendment. C...
Goods and Services Tax : The article examines whether automated interest notices for FY 2019–20 can survive after limitation under Section 73 has expired...
Goods and Services Tax : The Court held that absence of lorry receipts or weighment slips, by itself, cannot justify denial of Input Tax Credit when invoic...
Goods and Services Tax : Stakeholders identified persistent issues in GST registration, cancellations, and refund processing affecting MSMEs. The consultat...
Goods and Services Tax : The Rajasthan GSTAT Bar has urged the Tribunal to adopt a pragmatic approach by accepting pre-deposits made through the Electronic...
Goods and Services Tax : Haryana recorded the highest State GST growth rate in India at 22% in May 2026. The achievement is attributed to strong tax admini...
Goods and Services Tax : Practitioners are reportedly following different methods while completing GSTAT appeal forms because of inadequate guidance. The r...
Goods and Services Tax : The certificate clarifies that dealing and investment in securities are outside the scope of GST. Companies engaged solely in secu...
Goods and Services Tax : The Telangana High Court granted bail to an accused in a Rs.30 crore fake GST ITC case after noting that no complaint had been fil...
Goods and Services Tax : Considering Clauses 7 and 7.1 of the 2022 Circular, the Court found that the amount in question appeared to be compensation rather...
Goods and Services Tax : The Allahabad High Court held that GST appellate authorities cannot dismiss appeals solely on limitation without examining the act...
Goods and Services Tax : The Punjab and Haryana High Court directed the competent authority to decide a representation alleging fraudulent GST record manip...
Goods and Services Tax : The Karnataka High Court set aside a GST adjudication order after finding that the authority incorrectly stated that no reply had ...
Goods and Services Tax : GSTAT Mumbai Bench has officially commenced functioning, making it mandatory for taxpayers within its jurisdiction to file appeals...
Goods and Services Tax : The Committee recommended replacing daily cause lists with weekly schedules and permitting supplementary lists when necessary. The...
Goods and Services Tax : GSTN has postponed the implementation of mandatory "Ship To GSTIN" capture and voluntary E-Way Bill closure to 1 August 2026. The ...
Goods and Services Tax : Gross GST collections reached ₹1.94 lakh crore in May 2026, registering 3.2% growth. The increase was driven largely by a 19.1% ...
Goods and Services Tax : The West Bengal GST Department ruled that intra-State movement of goods related to job work remains exempt from e-way bill generat...
Navigate the changes in GST on packaged products with the latest amendments to Legal Metrology Rules. Understand the implications, declarations, and exemptions for pre-packaged commodities. Stay compliant with the evolving tax and packaging regulations.
5% GST tax which has been in effect from 18th July, 22 to be applied on all prepackaged and pre-labeled food grains and other items in the country in pre-packing of 25 kg /25 liters or less, even if they are non-branded.
Renting of residential dwelling for the purpose of residence was earlier exempted. However, the exemption on such service has been withdrawn by the CG with effect from 18.07.2022 vide NN-04/2022 dated 13.07.2022. So now onwards renting of residential property for the purpose of residence is also taxable if the recipient of service is registered under GST.
GST on Residential Dwelling Rent: Significant changes from 18.7.2022. Exemption for unregistered recipients, RCM for registered recipients at 18%. Impact on ITC and taxability explained. Stay informed.
Stay updated on the latest GST developments! Explore the key notifications and circulars issued on 5th July 2022, covering topics like transfer of cash balance, annual return filing exemptions, extension of due dates, waiver of late fees, and important amendments to CGST Rules.
भारत सरकार द्वारा, GST में फिर 18.07.22 से कुछ महत्वपूर्ण बदलाव किये गए है, जिसमें से एक बहुत ही महत्वपूर्ण बदलाव के बारे में बताना चाहता हूँ, जैसा की अभी तक आवासीय किराये को GST के दायरे से बहार रखा गया था ,परन्तु नोटिफिकेशन 05/2022 (सेंटर टैक्स रेट) दिनांक 13.07.22 द्वारा अब आवासीय किराये को […]
1. The Government vide Notification No. 14/2022 – Central Tax dated 05th July, 2022 has notified few changes in Table 4 of Form GSTR-3B requiring taxpayers to report information on ITC correctly availed, reversal thereof and declaring ineligible ITC in Table 4 of GSTR-3B. The detailed Notification can be viewed by clicking here 2. The […]
Held that services are supplied to Foreign Telecom Operators and hence place of supply of service will be location of service receiver as per section 13(2). Provisions of section 13(3)(b) are not attracted as the services are not provided to the individual.
In this article, I am putting forward my considered view about applicability of levy on rent payable by a Registered person arising out of Notification No 05/2022 dated July 13,2022 which has been made applicable from July 18, 2022
Explore the impact of recent GST rate changes with insights on determining tax liability under new rates. Understand the nuances of time of supply for goods and services, considering scenarios before and after the change. Gain clarity on invoicing and payment timelines, ensuring compliance with the latest notifications from CBIC. Read on to navigate the complexities of GST rate adjustments.