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...
CBIC vide Circular No. 137/07/2020-GST has clarified on GST refund if GST has been paid but subsequently Service contract cancelled or goods supplied been returned, Date of TCS Payment, Submission Date of LUT for Financial Year 2020-21, Application for such refund of GST for which two years were expiring on 31.03.2020 etc. Circular No. 137/07/2020-GST […]
Bbooks of accounts were duly presented when the show cause notice was given to the assessee, and no discrepancy was found in the same, but non-presentation of the books of accounts at the time of survey cannot be the sole reason for rejection of the books of accounts.
GST is an indirect tax which ultimately becomes the revenue of government when the product/service is consumed by the end consumer. Government allows the GST Refund to promote the exports and to make Indian exporters competent to the global market. So, except some exceptional circumstances GST refund is applicable on the exports. Any eligible GST […]
Dear Friends Namaskar! The Interview of Advocate Jatin Harjai, a renowned GST Expert has been taken by me on one of the Whats Group of 256 GST Professionals which includes some of the Top class GST Experts from the country also. A Native from Bayana (Bharatpur-Rajasthan). Advocate Jatin Harjai is a qualified Chartered Accountant (2004). […]
Effects of the Notifications 30/2020-CT to 36/2020-CT all dated 3rd April, 2020 issued by the CBIC due to COVID-19 Pandemic For Tax Payers having Turnover more than 5 Crores Return Tax Period Original Due Date Extended Due Date GSTR-1 March-2020 11.04.2020 30.06.2020 April-2020 11.05.2020 30.06.2020 May-2020 11.06.2020 30.06.2020 GSTR-3B March-2020 20.04.2020 1. Within 05.05.2020 [Without […]
Summary of Clarification on refund related issues vide Circular No.135/05/2020 – GST dt. 31st March, 2020, explaining Bunching of Refund claims across Financial Years, Change in manner of refund of tax paid on supplies other than zero rated supplies, Guidelines for refunds of Input Tax Credit under Section 54(3) and New Requirement to mention HSN/SAC […]
Hon’ble Calcutta HC, has held that a issuance of fresh order of provisional attachment will require a fresh review and assessment of the circumstances in hand. However, a fresh order should be issued in the garb of an extension of the earlier order without actually evaluating and analyzing the requirement of doing so.
COMPOSITION LEVY SECTION 10 OF THE CGST ACT (1) This scheme offers to a registered person, who is required to pay tax at fixed rate on the value of outward supply, regardless of the actual rate of tax applicable on the said outward SECTION 10(1) Following are the prescribed rate of tax : Rule 7 Rate of tax […]
There is no doubt that Medical Oxygen IP and Nitrous Oxide IP are medicines used for or in the diagnosis, treatment, mitigation or prevention of any disease or disorder in human beings falling within the ambit of Section 3(b)(i) of the 1940 Act. SC hold that Medical Oxygen IP and Nitrous Oxide IP fall within the ambit of Section 3(b)(i) of the 1940 Act and are consequently covered in Entry 88 of the 2005 Act.
Saluja and Company Vs State of Haryana and others (Punjab & Haryana High Court) Issue- Whether in facts and circumstances of the case, the Tribunal was justified in holding that the Mango Drink under the brand name “Slice” sold by the appellant, does not fall under Entry 100D of Schedule-C of the HVAT Act and […]
