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...
In re M/s Rajeev Bansal and Sudershan Mittal (GST AAR Uttarakhand); Advance Ruling No. 10/2019-20; 09/01/2020 Facts of the case: 1. The Applicant is a is a partnership firm engaged in the business of constructing residential/ commercial complexes and got an approval from the competent authority to construct certain numbers of residential/commercial complex in a […]
CBIC (Central Board of Indirect Tax and Customs) has issued Circular No.135/05/2020 stating Guidelines for refunds of Input Tax Credit under Section 54(3) The Circular states that that the refund of accumulated ITC shall be restricted to the ITC as per those invoices, the details of which are uploaded by the supplier in FORM GSTR-1, […]
Restriction on the Input Tax Credit (ITC) in the CGST Act 2017 – Section 17(5)(h) Gift Vs Sales Promotion Expenses. Introduction :-As per Section 17(5)(h) of the CGST Act, 2017, input tax credit shall not be available in respect of the following, namely: goods lost, stolen, destroyed, written off or disposed of by way of gift […]
1. Introduction: Registration requirement under GST is to enable the Government to manage the tax collection and data analytics purposes. Registration is the most fundamental requirement for identification of tax payers ensuring tax compliance. To maintain uniformity in tax gathering procedures, assessment and to keep track of returns filing, proceedings and closure of proceedings, the […]
Whether Circular No. 26/26/2017 stating that GSTR-3B can be corrected only in the month in which errors have been noticed is in line with the statutory provisions of the CGST Act, 2017 (‘Act’)
Below are discussed some important aspects of GST and its feasibility under the novel WFH culture as a contingent and a temporary alternative to the conventional work system, for tax personnel associated with GST :
Central Government hereby appoints the 18th day of May, 2020, as the date on which the provisions of section 128 of the Finance Act, 2020 shall come into force.
The government introduced reverse charge on services of renting of motor vehicle vide Notification No.-22/2019- Central Tax (Rate) dated 30.09.2019 which was later on amended through Notification No.-29/2019-Central Tax (Rate) dated 31.12.2019.
Taxability of Goods and Services Purchased by State/Central Examination Boards Under CGST/SGST Act, 2017 Query:- Whether State/Central Examination Boards are liable to pay GST on purchase of various goods and services from different vendors and if yes, whether Input Tax Credit shall be available? Analysis & Advise To answer this query we need to know […]
In GST it is very important to identify place of supply of goods and services so that appropriate type of GST (IGST/CGST/SGST) can be imposed. There may be various kinds of place of supply of goods and services i.e. Intrastate Supply, Interstate supply, Export and Import etc.
