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 : Find the GST SPL-02 letter format for the GST Amnesty Scheme 2024, including DRC-03 payment details and interest relief requests u...
Goods and Services Tax : Under GST law, authorities cannot seize cash or valuables unless linked to tax evasion. Recent court rulings confirm such seizures...
Goods and Services Tax : Learn about Input Service Distributor (ISD), its registration, credit distribution process, and compliance requirements under GST ...
Goods and Services Tax : Starting from 1st April 2025, all GST-registered persons who have multiple GSTINs under the same PAN must register as an Input Ser...
Goods and Services Tax : Understand the impact of GST ITC on immovable properties post the 55th GST Council Meeting, including changes to Section 17(5)(d) ...
Goods and Services Tax : Odisha Finance Department clarifies that GST does not apply to compensation for land and building acquisition, advising government...
Goods and Services Tax : GST on commercial coaching services, exemptions for educational institutions, and book tax status. Details on revenue and relief m...
Goods and Services Tax : Government considers GST reforms based on industry feedback. Recent changes include ITC time extension, tax waiver, appeal deposit...
Goods and Services Tax : Online gaming tax collection lacks specific tracking. Govt issued notices for ₹1.43 lakh crore. GST at 28% applies to real money...
Goods and Services Tax : Tamil Nadu trade associations have requested GST reductions on food, camphor, and services. No GST Council recommendation yet on m...
Goods and Services Tax : Chhattisgarh High Court dismissed Nandan Steels’ appeal against GST credit denial, ruling that delay beyond the prescribed limit...
Goods and Services Tax : Madras High Court invalidates assessment order in M.Vimalraj Vs Union of India due to lack of proper notice service under GST Act....
Goods and Services Tax : The Allahabad HC dismissed HDB Financial's writ petition challenging a ₹5.4 lakh GST penalty, advising the petitioner to pursue ...
Goods and Services Tax : Kerala High Court addresses GST show cause notice to Lakshmi Mobile, focusing on separate orders and hearing opportunities....
Goods and Services Tax : Madras High Court resolves Tvl. Arumugasamy tax case. 25% disputed tax payment allows a new hearing. Read the full order summary. ...
Goods and Services Tax : Highlights include the AEO Mutual Recognition Agreement with New Zealand, NACIN’s capacity-building strategies, and a Rs. 6.53 c...
Goods and Services Tax : GSTN introduces biometric Aadhaar authentication and document verification for GST registration applicants in Uttar Pradesh, effec...
Goods and Services Tax : Detailed amendments to Notification No. 02/2017-Central Tax, revising territorial jurisdictions for Alwar, Chennai Outer, Jaipur, ...
Goods and Services Tax : CBIC invites proposals from CGST zones to reorganize territorial jurisdictions, aiming for a comprehensive assessment. Deadline fo...
Goods and Services Tax : CBIC newsletter notes Women's Day celebrations, post-budget interactions, and DRI's gold smuggling seizures in Bengaluru and Mumba...
Simplified GST Series /Demand & Recovery/Section 80-84/CGST ACT 2017 Article analyses Section 80 – Payment of tax and other amount in instalments, Section 81– Transfer of property to be void in certain cases, Section 82- Tax to be first charge on property, Section 83- Provisional attachment to protect revenue in certain cases and Section 84- […]
The provision that has gathered maximum attention for its ability to create significant stress and nuisance would clearly be Section 9(4) of the Central Goods and Services Tax Act, 2017 (‘CGST Act’). Before we go to that, we should understand Reverse Charge Mechanism. Reverse Charge Mechanism (RCM). Normally, the supplier of goods or services pays […]
Analysis on applicability of GST on Director remuneration on Reverse charge basis (i.e. Whether GST will be paid by company or body corporate to which director is providing such services or not) As per provisions of schedule III to the CGST Act, 2017, activities/ transactions which shall not be treated as supply of goods or […]
1. Society self-Redevelopment GST Registration Yes, GST registration in case construction services is compulsory. As society going to sell flats to outsiders as well and that would be more than Rs. 20 Lakhs. GST Rate GST rate will be 1% if its cover under affordable housing scheme or else 5% GST rate will be applicable. […]
U.C. Infosystems Pvt. Ltd. Vs Union of India (Delhi High Court) Learned counsel for the petitioner states that the petitioner tried to file TRAN -1 form within the time provided under Rule 117 as well as the extended time given by this Court vide judgment dated 05th May, 2020 in Brand Equity Treaties Ltd. Vs. […]
Supreme Court states that they have find from the record that the learned Single Judge had no reasonable justification to hold that the petitioner had passed a whimsical order and that it suffered from malice in fact and in law.
जीएसटी में दो प्रकार के डीलर होते है एक रेगुलर और दूसरे कम्पोज़िशन ! कम्पोज़िशन डीलर को वर्ष में 5 रिटर्न्स भरनी होती है ! चार तिमाही और एक वार्षिक ! वित्तीय वर्ष 2019 -2020 की वार्षिक रिटर्न फॉर्म को बदल दिया था! और फॉर्म तैयार न होने पर विभाग द्वारा इसकी अंतिम तिथि को […]
Form GSTR-4 (Annual) is annual return which all Composition Taxpayers are required to file a return on annual basis after the end of the Financial Year which was rolled out from 01-04-2019. All registered taxpayers, who have opted for Composition Scheme for any part of the Financial Year, are required to file a return in […]
Goods are Services Tax [GST] has been imposed on ‘supply of goods or services’ It is immaterial as to under what mode of communication the supply contract is negotiated. Tax remains the same even when contract is negotiated orally, in writing or through e-communication. Thus, on a fundamental level, GST on e-commerce operator remains similar […]
Simplified GST Series –Section 78-79 /Recovery of tax /CGST ACT 2017 Section 78-Initiation of recovery proceedings Any amount payable by a taxable person in pursuance of an order passed under this Act shall be paid by such person within a period of three months from the date of service of such order failing which recovery […]
