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 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 : 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 : 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...
In re Kalani Infrastructure Private Limited (GST AAAR Rajasthan) The appellant is supplying various services like supply of food, TV in dining hall, playroom, gym, housekeeping of entire hostel premises, room cleaning and washing/ dry-cleaning of bed sheets and linen of rooms along with hostel acoomodation service. AAAR is of the view that supply of […]
1. The guidelines issued by the Ministry of Home Affairs (MHA) Government of India vide order no. 40-3/2020-DM-I(A) dated 15.04.2020 amongst other things specifies that all industrial and commercial establishments, work places, offices, etc. shall be required to obtain medical insurance for the workers mandatorily before starting their operations after the lockdown (refer para 21 […]
Article deals with Section 12 of the CGST Act, 2017 – Time of supply of goods, Section 13 of the CGST Act, 2017 – Time of supply of services, Section 14 of the CGST Act, 2017 – Change in rate of tax in respect of supply of goods or services and Section 148: Special procedure for certain processes
Section 17(5)(d) of the CGST Act, imposes restriction on availing input tax credit in respect of the goods and services or both received by a taxable person for construction of an immovable property (other than plant or machinery) on his own account including when such goods or services or both are used in the course or furtherance of business.
DIFFERENT SCENARIOS COVERED UNDER JOB WORK This article is intended to clarify the current issues faced by the manufacturers and job workers under GST law and covers the following aspects: 1. Meaning of job work under section 2(68) of CGST Act 2017, job worker and Principal for section 143 of CGST Act 2017 2. Registration […]
In re Anil Kumar Agrawaal (GST AAR Karnataka); Advance Ruling No. KAR ADRG 30/2020; 04/05/2020 Salary received as Director from a Private Limited Company The applicant is in receipt of certain amount termed as salary as Director of a private limited company. Two possibilities may arise with regard to the instant issue of amount received […]
This article contains all aspects related to Supply of Service by Goods Transport Agency (GTA) and explains what is GTA, tax payable on forward charge basis as well as on reverse charge basis, exempt service with FAQs. GST is a labyrinth. To understand any particular subject of GST one needs to refer all sections of […]
Almost its three years now since GST laws were brought into force, yet there are some confusions in the very basic terminology around which the whole GST revolves. One such web of confusion is the meaning of taxable supply, non taxable supply and exempt supply.
Gaurav Maheshwari Vs State of Rajasthan (Rajasthan High Court) High Court has decided to grant the bail to the petitioner who is allegedly guilty of creating bogus firms/companies solely for the purpose of fraudulently creating and issuing GST invoices without any sale/purchase and actual movement of goods. Further, the prevailing circumstances of complete lock-down amidst […]
Section 54 of CGST Act 2017 provides various mechanism to the taxpayer under which they can claim REFUND of the INPUT TAX CREDIT (ITC) they had paid on the purchase of their supplies and otherwise also. > PROVISION As per explanation 3 to section 54 the registered person may claim refund of any unutilised input […]
