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...
Article summarizes Relaxation in GST Compliances due to Covid-19 outbreak granted by CBIC vide Notification No. 30/2020-Central Tax to 36/2020-Central Tax dated 3rd April 2020
A. FAQs on Filing an application (FORM GST ARA-01) for seeking Advance Ruling by Registered Taxpayers/Unregistered persons and Tracking or Taking Action in the Subsequent Proceedings Q.1 Who can apply for Advance Ruling? Ans. An application for Advance Ruling can be filed by a registered taxpayers as well as an unregistered persons. However, in case […]
Moot question in this article is that a person can be penalised twice one under the proceeding under section 129 of the Central Goods and Service Tax, 2017 and also under the proceeding u/s 130 of Act ibid for a single offence.
1. Availment of ITC as per Rule 36(4) shall be calculated cumulatively for the month of February, March, April, May, June, July, August, 2020 and the return in Form GSTR 3B for the month of September 2020 shall be furnished with the cumulative adjustment of ITC as per the Rule 36(4) for the said months […]
The Central Board of Indirect Taxes and Customs (CBIC) has issued notifications under GST Laws to implement the recommendation of the 39th GST Council held on 14th March, 2020. The summary of notifications have been given below for easy understanding: Sl. No Notification No Date Summary of Notification 1. 09/2020-Central Tax 16-03-2020 Exempt foreign airlines […]
Clarification in respect of issues under GST Law for companies under Insolvency and Bankruptcy code, 2016 (IBC, 2016) As per IBC, once an entity defaults of payment to creditors, CIRP gets triggered and management of such entity removed by the NCLT. NCLT appointed IRP or RP and all management power assigned to the IRP and […]
Section 16 of IGST Act 2017 deals with Refund and Rule 89 explains the procedural and calculation of Refund. Sub rule (4) of Rule 89 explains the formula for calculation of Refund under Zero rated supplies without payment of tax. The formula for calculation of refund under Zero rated supply without payment of tax is […]
CBIC extends due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020 vide Notification No. 36/2020- Central Tax, dated 03.04.2020 Extended due date for filing of return in Form GSTR-3B in a staggered manner for the month of May, 2020 is as under:- Class of Taxpayers Revised Due Date Registered […]
Notification No. 35/2020- Central Tax, dated 03.04.2020– Notification under section 168A of CGST Act for extending due date of compliance which falls during the period from the 20th day of March, 2020 to the 29th day of June, to 30th day of June, 2020. Seeks to extend due date of compliance which falls during the […]
Notification No. 34/2020- Central Tax, dated 03.04.2020 -Extension of due date of furnishing statement, containing the details of payment of self-assessed tax in FORM GST CMP-08 for the quarter ending 31st March, 2020 till the 7th day of July, 2020 and filing FORM GSTR-4 for the financial year ending 31st March, 2020 till the 15th […]
