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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...
Stay updated with the latest recommendations and notifications from the 47th GST Council Meeting. Get insights into the key decisions made under GST Law.
Pramod Agarwal Vs Arihant Superstructures Limited (NAA) The Authority finds that the Applicant no. 1 is an interested party and has complained regarding non passing on of benefit of ITC in relation to a specific Unit i.e. Flat no. 4-301 in Tower Benicia. This Authority holds that, the said Applicant no. 1 has locus standi […]
Director General of Anti-Profiteering Vs NY Cinema LLP (NAA) The main issues to be examined was whether the GST rate on Services by way of admission to exhibition of cinematograph films where price of admission ticket was above one hundred rupees were reduced from 28% to 18% and “Services by way of admission to exhibition […]
Stay updated with the latest notifications from the 47th GST Council Meeting. Find out how they affect recommendations and filings in the world of GST.
Central Goods and Services Tax Act, 2017, hereby withdraws, ab-initio, Circular No 106/25/2019-GST dated 29th June, 2019.
Problem being faced by power generating units in filing of refund of unutilised Input Tax Credit (ITC) on account of export of electricity.
GSTN has recently developed a new functionality of FORM GST PMT-03A which allows proper officer to re-credit the amount in the electronic credit ledger of the taxpayer.
Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification
CBIC clarifies on refund claimed by the recipients of supplies regarded as deemed export, interpretation of section 17(5) of the CGST Act, perquisites provided by employer to the employees as per contractual agreement; and utilisation of the amounts available in the electronic credit ledger and the electronic cash ledger for payment of tax and other liabilities.
Clarification on issues relating to applicability of demand & penalty provisions under CGST Act, 2017 in respect of transactions involving fake invoices
