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 : The article analyzes the key GST provisions for e-commerce, focusing on regulatory frameworks, compliance requirements, and associ...
Goods and Services Tax : Haryana revives entry tax after 8 years, sparking legal concerns. Understand the implications, recovery limits, and legal remedies...
Goods and Services Tax : The Finance Bill 2025 proposes 11 significant amendments to GST provisions, addressing anomalies and introducing new mechanisms. E...
Goods and Services Tax : ITC Refund Challenges for Exporters Who Cancel Their GST Registration : A Case Study on GST Procedural Hurdles and System Limitati...
Goods and Services Tax : Budget 2025 brings key GST amendments, affecting ITC claims, compliance, and penalties. Learn how these changes impact businesses,...
Goods and Services Tax : The GST Council has deferred decisions on insurance premium taxation, granting more time to the GoM to finalize its recommendation...
Goods and Services Tax : Tirumala Tirupati Devasthanam gets GST exemptions on religious services, but GST of ₹36.28 crore was paid in 2024-25. Details of...
Goods and Services Tax : NBEMS stopped collecting GST on course fees per court order. Refund processing has begun, but no enquiry has been instituted. Deta...
Goods and Services Tax : Tobacco tax revenue contributed 1.27%-2.75% of Gross Tax Revenue from 2016-2024. Funds are allocated across government programs, i...
Goods and Services Tax : The GST Council deferred a decision on reducing GST on health and life insurance premiums in its 55th meeting as GoM sought more t...
Goods and Services Tax : Madras High Court directed granting of one final opportunity of being heard as demanded by assessee on payment of 10% of the dispu...
Goods and Services Tax : Petitioner runs a hotel and registered under GST. It was issued a notice in GST ASMT-10 intimating certain discrepancies which sta...
Goods and Services Tax : Kerala HC orders IGST refund decision within two months, reviewing the petitioner’s “risky exporter” status. Refund claim pe...
Goods and Services Tax : Orissa HC directs refund of GST differential amount for a contractor despite a locked payment system, ensuring reimbursement withi...
Goods and Services Tax : Madras HC sets aside GST penalty as no show cause notice was served or uploaded on GST portal before goods detention. Penalty amou...
Goods and Services Tax : CBIC detects Rs. 18.10 crore GST evasion in real estate and organizes a CPR training workshop for officers. Post-Budget discussion...
Goods and Services Tax : Maharashtra establishes GST Suvidha Kendra for Aadhaar-based biometric authentication and document verification for new GST regist...
Goods and Services Tax : Clarified procedure for appeals under Section 128A of CGST Act 2017, addressing disputes on interest and penalty where tax is full...
Goods and Services Tax : GST applicants in Maharashtra & Lakshadweep must complete biometric Aadhaar authentication & document verification at GST Suvidha ...
Goods and Services Tax : GST advisory clarifies E-Way Bill rules for goods under Chapter 71, excluding HSN 7117. Mandatory in Kerala; voluntary EWB generat...
The Place of supply of Goods is important to decide whether to charge CGST & SGST/UGST or IGST for a particular transaction. If a transaction falls under intra state supply then it attracts CGST & SGST/UGST and if a transaction falls under interstate supply it attracts IGST.
1. Notification No. 31/2020 – Central Tax dt. 03.04.2020 has been issued providing for relief in terms of interest due to COVID – 19 for the tax periods from February 2020 to April 2020. Relief in a nutshell is as under: Registered Person having Aggregate Turnover of the previous FY Period If the tax is […]
Article 279A of the constitution empowers the president to constitute a joint forum of the central and states namely, Goods and Services Tax Council. Goods and Services Tax Council is a constitutional body for making recommendations to the union and state government on issues related to Goods and Service Tax. The provisions relating to GST […]
1. The taxable event under GST is supply of goods or services or both. The GST rates for goods and services are separately notified by GST Council. A supplier may engage in supplying combination of goods and services simultaneously. Each individual component in a given supply may attract different rate of tax. The rate of […]
Legal Provisions SECTION 83. Provisional attachment to protect revenue in certain cases. (1) Where during the pendency of any proceedings under section 62 or section 63 or section 64 or section 67 or section 73 or section 74, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government […]
Walchandnagar Industries Limited Vs Commercial Tax Officer (Andhra Pradesh) The Hyderabad High Court observed that taxpayer could not appear for the hearing owing to prevalent pandemic situation and the department issued notices for penalty without hearing the petitioner. The High court opined that there is a failure of the rules of natural justice which entail […]
GSTR-9 (Annual Return) filing was very challenging for FY 2017-18 until CBIC released their press release dated 04-06-2019 and 03-07-2019 in connection with clarification on source of data to be provided in different tables of GSTR-9 together with clarification on some doubts for how data to be provided in annual return. Further press release issued […]
Refunds are the important part of any tax legislation. Refund is a drawback of the excess taxes paid to the Government subject to the conditions laid down in any law. Article 265 of our constitution provides a base behind legislation of refund provisions under any tax law, which provides that no tax shall be levied […]
Legal Base of the Provision 1.0 As per the Section 2 and sub-section (117) of the CGST Act, 2017, ‘valid return’ means a return furnished under sub-section(1) of section 39 on which self-assessed tax has been paid in full; 1.1 As per legal definition of ‘valid’ means binding; possessing legal force or strength; legally sufficient. […]
Preparation of an appeal before the Tribunal 1) Introduction: Once an order or proceedings is received from an appellate authority or revisional authority against which appeal lies to GST Appellate Tribunal (for short GSTAT) and the appellant has reason to be aggrieved by any finding, conclusion or observation made by the authority passing the order, […]
