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 : Discover the structure, powers, and recent updates of the GST Council in India, including key decisions from the 53rd GST Council ...
Goods and Services Tax : Explore GST exemptions for educational institutions under Notification 12/2017(CTR) and case laws. Learn how these exemptions appl...
Goods and Services Tax : Understand Input Tax Credit (ITC) under GST: Learn about eligibility, conditions, and types of ITC. Stay updated with latest amend...
Goods and Services Tax : Understand the time limit to avail Input Tax Credit (ITC) under Reverse Charge Mechanism (RCM) and the implications for registered...
Goods and Services Tax : State directives needed to stop police from illegally checking invoices/e-way bills, hindering trade. Only GST officials have this...
Goods and Services Tax : Explore the interoperable services of E-Invoice1 and E-Invoice2 systems, boosting efficiency and reliability for taxpayers. Learn ...
Goods and Services Tax : Discover the latest API updates for E-Invoice and E-Way Bill systems, including interoperable services and new error codes for sea...
Goods and Services Tax : Join CA Sachin Jain for a live course on Input Tax Credit from a litigation perspective. Gain practical insights and master ITC co...
Goods and Services Tax : CBI arrests CGST Superintendent and Inspector in Solan, HP, for demanding and accepting Rs.8000 bribe, leading to searches and ong...
Goods and Services Tax : CBI arrests Superintendent of Central GST & Central Excise in Berhampur for accepting Rs. 15,000 bribe from complainant regarding ...
Goods and Services Tax : Explore the Supreme Court judgment denying anticipatory bail for GST summons under Section 69, with interim protection detailed. F...
Goods and Services Tax : Detailed analysis of AAAR Chandigarh ruling on GST applicability for Chhattisgarh State Power Generation Company Limited's Abhivah...
Goods and Services Tax : Explore the GST implications on rejected paddy under Section 101 of CGST Act in Chhattisgarh. Learn about HSN classification, tax ...
Goods and Services Tax : Detailed analysis of GST AAAR Goas ruling on Chowgule & Company Pvt Ltd's appeal regarding IGST liability and unutilized ITC refun...
Goods and Services Tax : Explore the GST implications on one-time concession fees in the Goa Tourism Development Corporation Limited case. Detailed analysi...
Goods and Services Tax : Explore the integrated services of NIC-IRP e-invoice-1 and e-invoice-2 portals, launching on July 18th, 2024. Learn about seamless...
Goods and Services Tax : Explore CBIC achievements, updates, and recent cases in the July 2024 newsletter from the Ministry of Finance, Department of Reven...
Goods and Services Tax : GST rates on solar cookers, fire water sprinklers, parts of poultry-keeping machinery, pre-packaged agricultural produce and suppl...
Goods and Services Tax : Latest GST clarifications on services including Indian Railways, RERA, digital payments, insurance schemes, and accommodation serv...
Goods and Services Tax : Learn how exporters can claim refund of additional IGST paid due to price increases post-export. Details on application process an...
The Directorate General of GST Intelligence (DGGI), Gurugram Zonal Unit (GZU), Haryana has arrested Shri Deepak Mittal, resident of Mayur Vihar, New Delhi, and proprietor of M/s DK Enterprise and Shri Ankur Garg, resident of Hansi, district Hisar, Haryana, proprietor of M/s Garg Enterprises.
Central GST Delhi North Commissionerate has unearthed a racket involving supply of goods-less invoices and invoice-less goods. One person has been arrested and remanded to judicial custody for 14 days by the Chief Metropolitan Magistrate (CMM), New Delhi at Patiala House Courts. The accused was found to be operating 10 fake firms which were created for rotation of money and fraudulent Input Tax Credit (ITC), thus defrauding the Exchequer. Prima facie fraudulent ITC of about Rs 140 crores has been passed on using invoices involving an amount of Rs 1,040 crores.
Article explains how to To upload the generated JSON file from the New Return Offline Tool on the GST Portal, Why one need to upload the JSON file into the GST Portal, How to upload the generated JSON file from the New Return Offline Tool, Why do I need to download the JSON file from […]
Circular No. 125/44/2019 – GST dated 18-11-2019: The circular aims at automating the entire refund process. Many a new concepts and procedures for refunds have been laid. At the same time old guidelines have been consolidated, and some of them have been modified , altered, simplified and rationalized. This article presents a summary of important […]
New Online Refund Module (Fully electronic refund process through FORM GST RFD-01 and single disbursement) A. GST Refunds ♠ Online refund processing (End to End) has been deployed by GSTN. Consequently, refund ARNs generated from 26.09.2019 onwards are processed online , including issuance of GST RFD-04, GST RFD-06 orders and disbursement of all tax heads […]
The notes for GST Audit are for guidance only. The GST auditor will have to make suitable observations, remarks, qualifications, etc. depending on the facts of the audit. AS THE GST LAW IS EVER CHANGING GSTR-9C and where to put reasons, comments, observations and qualifications and etc. Reasons for unreconciled differences in Table 6,8,10,13 and […]
Dear Readers, after the implementation of GST Law in July, 2017, now GST Department has started taking action against GST Defaulter. Due to a decrease in revenue collection of GST from its targeted budget, now GST Department is taking all steps to curb GST malpractices and to catch GST Defaulters. In the recent steps, GST […]
Sh. Rohit Singh Vs Friends Land Developers (National Anti-Profiteering Authority) During the pre-GST period the Respondent has availed CENVAT credit on the Service Tax during the pre-GST period from April. 2016 to June. 2017 amounting to Rs 52,11,867/-, collected an amount of Rs. 12,31,99.617/- from his customers as turnover, has sold an area of 1,35,655 […]
Polycab India Ltd. Vs State of Kerala (Kerala High Court) Goods were detained on the ground that there was a possibility of evasion of payment of IGST in Kerala and further, that the consignee of the goods in Kerala was indicated as an unregistered dealer at the time of detention of the goods. It is […]
20% CAPPING OF ELIGIBLE CREDIT IN GSTR 2A Amendment to Rule 36(4) Of CGST Rules 2017 Vide Notification No. 49/2019 – Central Tax 09-10-2019 on 20% ITC Restriction Guided by Circular No. 123/42/2019– GST 1) Ques :What is 20% Restriction on ITC as per Notification No 49/2019 ? Ans :Input tax credit to be availed […]
