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 : Gujarat HC dismisses writ petition in Vipinkumar Kevalchand Shrishrimal Vs State of Gujarat, citing alternative appeal remedy unde...
Goods and Services Tax : Bombay HC sets aside entry tax order against Mediacom, citing procedural lapses. Fresh adjudication ordered with full hearing and ...
Goods and Services Tax : Madras High Court sets aside GST assessment order in Tvl. S S Enterprises Electricals vs. State Tax Officer 1, remanding the matte...
Goods and Services Tax : Orissa High Court sets aside GST penalty order, allowing Hemanta Kumar Sharma a final opportunity to present his case due to healt...
Goods and Services Tax : Allahabad HC invalidates GST assessment issued posthumously, directing fresh notice to the successor. Case: Upmanyu Kattha Industr...
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...
Goods and Services Tax : Clarifications on GST registration for suppliers on e-commerce platforms in Maharashtra. Covers principal place of business, autho...
Case : Mr. A of Maharashtra supplied goods to Mr. B of West Bengal for Rs. 1,00,000.Determine place of supply and nature of transaction if Mr A supplied goods at the place of Mr. B. Answer : As per section 10(1)(a), In the above case, where movement of goods is by supplier i.e. Mr. A, […]
Registration of any business entity under the GST Law implies obtaining a unique number known as the GSTIN/UIN from the tax authorities so that the registered person can collect tax on behalf of the government and there by avail Input tax credit for the taxes on his inward supplies. Without registration, a person cannot do the same.
Section 15 : value of taxable supply [Rule 27 to Rule 35] As GST is payable as percentage of the value of supply, it is thereby important to determine the value of taxable supply as per the GST Law. Section 15 of CGST act deals with the same along with several inclusions and deductions. However, […]
Gaurav S/o Sampat Lal Maheshwari Vs State (Rajasthan High Court, Jodhpur) (1) This application for bail has been filed by the petitioner under Section 439 of the Cr.P.C. in connection with CR No.205/2019, Police Station Udaimandir, District Jodhpur, for the offences under Sections 420, 406, 467, 468 and 471 IPC. (2) Mr. Anand Purohit, learned […]
1. Input tax credit to be availed by a registered person in respect of invoice or debit note, the details of which have not been uploaded by the supplier under section (1) of section 37 shall not exceed 20% of the ELIGIBLE CREDIT available in respect of invoices or debit notes, the details of which […]
There have been numerous judgements of various courts regarding the allowability of transitional credit even though TRAN-1 was filed belatedly. However, in all these judgements the taxpayer was required to prove that the delay accrued to technical errors on the GST portal and the taxpayer had done all within its power to file the same […]
it clearly stands established that the services of the Contractor for hiring of buses/cars for transportation of employees qualify as ‘rent-a-cab’ services. Further, if same is obligatory for an employer to provide to its employees under any law for the time being in force, so Input tax credit is not allowed in the case of Rent A Cabe service, firstly we have to pass the test of rent a cab, if same is comes within the preview, ITC is not allowed.
This is in reference to recent Gujarat High Court ruling in the number of writ petitions filed before the court on the issue related to ocean freight under GST under reverse charge mechanism. The lead petition has been taken into consideration i.e. Mohit Minerals Pvt Ltd vs UOI. “No tax is leviable under IGST Act […]
Consequences of failure in export of goods or failure in realizing export proceeds in respect of services exported 1.0 INTRODUCTION: 1.1 Covid-19 Pandemic has adversely impacted on all business sectors worldwide, resulting to which industries are facing various difficulties such as manufacturers are neither able to manufacture the goods (lack of proper labour) nor able […]
Through this scheme government has made efforts for revival of real estate sector by lowering the GST rates as it will lower the prices of apartment thereby increasing the purchasing power of the common man. Hopefully government meets its objectives through this scheme.
