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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...
Show cause notice is mandatory requirement for raising any demand under GST act 2017 except payment of interest u/s 50 and assessment of non-filer of returns u/s 62 of the act. SCN is the foundation on which adjudicating authority has to build up case.
In the case of Munjaal Manishbhai Bhatt v. Union of India, the High Court questioned the validity of the deduction of 1/3rd of the total consideration towards the value of land in construction services under GST. The court argued that such mandatory deductions cannot be prescribed through notification as the GST Act doesn’t permit it. However, a recent Supreme Court decision in Union of India v. Mohit Minerals Pvt. Ltd. supports the issuance of notifications for determining the value of supply, citing a reasonable means consistent with GST principles.
Become a GST Consultant by meeting the eligibility criteria, such as being a Tax Return Preparer or Sales Tax Practitioner with 5 years of registration or holding a degree in Commerce, Law, Banking, Business Administration, or Management. Learn about the earnings potential and the range of services GST practitioners offer, including GST registration, return filing, and business consulting. Stay informed on GST rates, with consultancy services generally attracting an 18% GST rate.
Article 279A of our Constitution gave birth to a new constitutional body called GST Council. The question which always lingers in our mind is whether the decisions taken by the GST council is it binding on the Central and State Governments? Are they obliged to follow all the decisions taken by GST council?
In re MEK Peripherals India Pvt Ltd. (GST AAR Maharashtra) Incentives received for market services within India cannot be considered as trade discount nor export service The AAR, Maharashtra in the matter of M/s. MEK Peripherals India Pvt. Ltd., [Advance Ruling No. GST-ARA-59/2020-21/B-56 dated April 27, 2022] has held that incentives received by the Indian […]
In re N. B. Patil (GST AAAR Maharashtra) Q1. Whether the Turmeric (Turmeric in Whole form – not in powder form) is covered under the definition of ‘Agricultural Produce’ and exempted from GST? If not, what is the HSN code of Turmeric and the rate of GST on the Turmeric? A1. The Turmeric (Turmeric in […]
GST Revenue collection for May, 2022 Rs. 1,40,885 crore gross GST Revenue collection for May, 2022; increase of 44% year-on-year GST collection crosses Rs.1.40 lakh crore mark 4th time since inception of GST; 3rd month at a stretch since March, 2022 The gross GST revenue collected in the month of May, 2022 is Rs.1,40,885 crore […]
On meeting with DM and Commissioner by the Chartered Accountants of Gorakhpur, Finally Clarification issued by the GST Addl Commissioner of Gorakhpur that CAs are authorised to Appear before GST Authorities. Source- Social Media and not confirmed Also Read: Gorakhpur advocates not allowing CAs to appear before VAT/State GST Authorities
P.K. Ores Pvt. Ltd. Vs Commissioner of Sales Tax (Orissa High Court) It is admitted fact on record that the petitioner has deposited an amount of tax admitted in self-assessed returns beyond the time stipulated under Section 39 and hence the CT & GST Officer, Bhubaneswar-II Circle, Bhubaneswar had raised demand of interest to the […]
HC Held that, the Revenue Department could not have intercepted or detained the vehicle in the absence of a second e-way bill as the first e-way bill was valid during the interception period.
