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 : Explore the implications of Section 16(2)(c) of the CGST Act, balancing taxpayer rights and government revenue in Input Tax Credit...
Goods and Services Tax : Learn about Section 128A of CGST Act, introduced to reduce litigation in non-fraud cases, covering tax waivers, notified dates, co...
Goods and Services Tax : Learn how to address GST notices on excess ITC claimed in GSTR-3B compared to GSTR-2B with structured replies, reconciliation step...
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 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 : Supreme Court rejects SLP of Goverdhandham Estate against Rajasthan HC's decision in GST dispute over ITC eligibility on elevators...
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 : 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...
Government has extended dates for filing of GST return due to COVID-19 pandemic. These are notified through Notifications 30/2020 to 36/2020 dated 03.04.2020 and Circular No. 136/06/2020-GST dated 3rd April, 2020. > Taxpayers filing Form GSTR-3B (i) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding Financial Year. Tax period Late fees waived if […]
In my previous article, I tried summarize advantages, need and limitations for E-invoicing. Now in this article I will discuss the basic concepts of E-Invoicing modes of generation and flow of information for E-Invoicing. Concept of E-Invoicing: E-invoicing means generation of documents related to supply electronically. It is NOT a preparation of documents on Government […]
Relief Measures for Compliances under GST Laws in the time of Covid-19 Pandemic The Central Government, in its fight against a life threatening Covid-19 pandemic in India and other many countries, has recently eased certain compliances under GST laws which are aimed at to provide relief to the trade and Industry in this tough period. […]
Denial of Input tax credit on the ground that invoice bears handwritten serial number is Correct ? Issue involved: Whether denial of Input tax credit by adjudicating officer is correct or not, on the ground that invoice bears handwritten serial number: CESTAT Krupa Trading Company Vs C.C.E. & S.T. (CESTAT Ahmadabad) Fact of the case: […]
Recently CBIC has release following Notifications which provided relaxation to GST Taxpayers which are Part of Covid 19 Relief Measures – Notification No. 30/2020- No 110% Restriction for Returns of February 2020 to August 2020 Notification No: 31/2020 and 32/2020: Rate of Interest and Late fees for delayed filing of GSTR-3B Notification No 33/2020: No […]
Akansha Tulsyan Analysis of Recent Notifications & Circulars issued on 3rd April 2020. (Effective from 20th March 2020) Notification No. 30/2020- No 110% Restriction for Returns of February 2020 to August 2020 A Provision has been inserted under Rule 36(4) to provide that the said condition shall apply cumulatively for Period February 2020 to August […]
Companies will have to pay GST on the remuneration they dole out to directors, the Authority for Advance Ruling (AAR) has said. In an application filed before the Rajasthan bench of the AAR, Clay Craft India Pvt Ltd had sought clarification on whether salaries paid to directors would attract Goods and Services Tax.
As you aware that Due Dates extended for providing relief to taxpayers in view of COVID-19 pandemic , Below is schedule for GST RETURNS EXTENDED DUE DATE SCHEDULE FOR FORM GSTR 3B FROM FEBRUARY 2020 TO JUNE 2020 GSTR 3B Due date for following Turnover Categories For Month TO >5CR* <5CR BUT >1.5 CR TO<1.5 cr […]
It is important to note that, there is no change in due date of GSTR 3B / GSTR 1 of Feb 2020, Mar 2020, April 2020 and May 2020. Only relaxation is given in terms of Interest and Late fees, with certain condition. If returns are filed after date given, then Interest and Late will be payable from original due date.
This is the most important topic on which problems are faced by various Companies while calculating GST liability. Question is that whether payment to Director in the form of remuneration will attract GST or not. Answer to above question is that Companies will have to pay GST on the remuneration they dole out to directors, […]
