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Goods and Services Tax : The Goods and Services Tax (GST) framework differentiates between Casual Taxable Persons (CTP) and Non-Resident Taxable Persons (N...
Goods and Services Tax : From April 1, 2025, ISD registration under GST becomes mandatory for businesses with multiple GST registrations under a single PAN...
Goods and Services Tax : Gujarat High Court rules transfer of leasehold rights in land is not subject to GST, clarifying it as transfer of immovable proper...
Goods and Services Tax : Understand GST Rule 86B, which restricts electronic credit ledger usage for tax payments. Learn its applicability, exemptions, and...
Goods and Services Tax : Learn how to draft a cover letter for the GST Amnesty Scheme 2024. Understand compliance, appeal withdrawal, and tax liability rel...
Goods and Services Tax : The government has introduced measures to ease GST compliance for MSMEs, including higher thresholds, simplified returns, and digi...
Goods and Services Tax : The government reviews GST rate rationalization and tax slab changes while expanding digital banking and financial inclusion effor...
Goods and Services Tax : The government addresses concerns over GST hike on agricultural pump-sets, its impact on sales, and input tax credit refunds based...
Goods and Services Tax : The government awaits GST Council recommendations on Jeevan Rakshak life insurance GST reduction. No proposal exists for additiona...
Goods and Services Tax : The Indian government addresses GST reduction on health insurance, anti-profiteering measures, and revenue impact, awaiting GST Co...
Goods and Services Tax : Andhra Pradesh High Court rules that GST assessment orders without a DIN or signature are invalid, following past judgments and CB...
Goods and Services Tax : Madras High Court dismisses Ragem Motors' writ petition on GST demand for non-taxable receipts, citing availability of statutory r...
Goods and Services Tax : Madras High Court addresses GST registration cancellation for non-filing. Details on compliance and court-ordered revival conditio...
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 : 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...
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, ...
In the GST Era, the issue of Works Contract is simplified as the charging section (Section 9 of the CGST/SGST Act) makes no distinction between goods and services. Also, the term ‘works contract’ has been limited to immovable property only now.
GST and Compensation Cess Applicability on Sale of Old/Used Motor Vehicle in different Scenario Take Away from this article: Whether GST and Compensation Cess is applicable at different rates and/or Concessional rates or not on sale of old/used motor vehicle GST applicability on sale of Old/Used car in the following scenario has always been subject […]
Preface Indian textiles and apparel have global appeal. Cotton, silk, and denim from India are highly popular in foreign Countries, and with increasing Indian design talent, Indian apparel too has found success across fashion centres around the world. India is the world’s second-largest exporter of textiles and apparel with a massive raw material and manufacturing […]
Simplified GST Series -Section 74- CGST ACT 2017 Section 74-Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts. (1) Where it appears to the proper officer that any tax has not been paid or short […]
An effort has been made in this article to analyse the possibility of converting the regular supplies into ‘continuous supply of goods’ in order to reduce the compliance burden for the person registered under GST. Concept of continuous supply In GST, the term “continuous supply of goods” has been defined to mean “supply of goods […]
Input Tax Credit (ITC) under GST is the GST credit paid and subsequently availed by taxpayers to be set-off against their GST payable. However, not all ITC is available to a taxpayer. Some ITC is ineligible for claim from the time it’s incurred by the taxpayer while other ITC become ineligible after availment by way […]
Manual on Filing Form GSTR-4 (Annual Return) (For FY 2019-20 Onwards) How can I create and file details in Form GSTR-4 (Annual Return) (For FY 2019-20 Onwards)? To create and file details in Form GSTR-4 (Annual Return) (For FY 2019-20 Onwards), perform following steps: (I) In case, you want to file NIL return in Form GSTR-4 (Annual Return), […]
1. Introduction: Interest is compensatory in character and is imposed on a registered person who has withheld payment of any tax as and when it is due and payable. It is a settled principle1 that interest is a mere accessory to the principal which has no independent existence of its own. Accordingly, interest is payable […]
D.S. Brothers Vs Durga Marketing Pvt. Ltd. (NAA) The brief facts of the case are that an application was filed by the Applicant No. 1 before the Standing Committee on Anti-profiteering, under Rule 128 of the CGST Rules, 2017 alleging profiteering by the Respondent in respect of the supply of “Duracell Battery AA/6” (hereinafter referred […]
Eligibility for inputs tax credit on Demo Vehicles can not be decided on the basis of their capitalisation, or payment of GST at the time of their sale in the subsequent year.
