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...
As per sec 50(1) of the CGST Act 2017, a taxpayer is liable to pay interest @ 18% p.a. on the late payment of tax or non-payment of Tax. The extract of the said section has been provided below.
Understand the GST implications on insurance claim received on the loss of stock or capital assets. Learn about ITC availability and taxable amount under GST.
Baker Hughes Asia Pacific Limited Vs Union Of India (Rajasthan High Court) HC held that that the circular dated 31.03.2020, being a subordinate legislation, is repugnant and conflicting to the parent legislation i.e. Section 54(3)(ii) of the CGST Act and hence, the same cannot be applied to oust the legitimate claim for accumulated ITC refund […]
On the occasion of the 5th GST day, CBIC, Ministry of Finance, Government of India also recognized the contribution of all the compliant taxpayers to nation building.
In re Vishnu Granites Private Limited (GST AAR Telangana) In the reference 1st cited, M/s. Sri Vishnu Granites Private Limited, Hyderabad, (36AAECS9143H1Z5) has sought certain clarification by filing an application for Advance Ruling. The Case was posted for personal hearing on 06-04-2022. 27-04-2022& 28-06-2022, However, in the reference 7th cited, M/s. Sri Vishnu Granites Private […]
Imax Infrastructure Private Limited Vs Deputy Commissioner (Calcutta High Court) Mr. Ghosh also raised point of maintainability of the writ petition on the ground of availability of alternative remedy by way of an appellate forum but the same is not sustainable for the reason that it is a well settled principle that alternative remedy is […]
1 जुलाई को 2022 GST भारत में लागू होने के 5 साल पूरे कर रहा है। इन 5 वर्षों ने कई चुनौतियों के साथ कई सुनहरे पल दिए हैं। इन चुनौतियों का सामना करदाताओं और पेशेवरों के साथ – साथ जीएसटी अधिकारियों और सरकार को करना पड़ा। इस 5वीं वर्षगांठ के विशेष लेख में, मैं […]
Stay compliant with the July 2022 GST and Income Tax deadlines. Learn about the due dates for TDS, PF/ESIC, and GST 3B payments.
Dharmesh Kirtikumar Saha Vs Union of India (Gujarat High Court) Facts: Applicant has entered into a criminal conspiracy for creating fake purchases of 2 (two) firms with well organize bogus billing syndicate which resulted into monetary loss of the government exchequer to the turn of Rs 9.33 crores. Applicant was served summon, however he didn’t not […]
GST- A Practical Guide on GST Act – CA Vaishali Kharde Today is the 5th Anniversary of the GST. The GST roller coaster ride is a maze with several modifications. Over the past five years, taxpayers have had difficulty comprehending the multiple amendments made through notifications, circulars, orders, and clarifications. On a lighter note, it may be […]
