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 : Discover the structure, powers, and recent updates of the GST Council in India, including key decisions from the 53rd GST Council ...
Goods and Services Tax : Explore GST exemptions for educational institutions under Notification 12/2017(CTR) and case laws. Learn how these exemptions appl...
Goods and Services Tax : Understand Input Tax Credit (ITC) under GST: Learn about eligibility, conditions, and types of ITC. Stay updated with latest amend...
Goods and Services Tax : Understand the time limit to avail Input Tax Credit (ITC) under Reverse Charge Mechanism (RCM) and the implications for registered...
Goods and Services Tax : State directives needed to stop police from illegally checking invoices/e-way bills, hindering trade. Only GST officials have this...
Goods and Services Tax : Explore the interoperable services of E-Invoice1 and E-Invoice2 systems, boosting efficiency and reliability for taxpayers. Learn ...
Goods and Services Tax : Discover the latest API updates for E-Invoice and E-Way Bill systems, including interoperable services and new error codes for sea...
Goods and Services Tax : Join CA Sachin Jain for a live course on Input Tax Credit from a litigation perspective. Gain practical insights and master ITC co...
Goods and Services Tax : CBI arrests CGST Superintendent and Inspector in Solan, HP, for demanding and accepting Rs.8000 bribe, leading to searches and ong...
Goods and Services Tax : CBI arrests Superintendent of Central GST & Central Excise in Berhampur for accepting Rs. 15,000 bribe from complainant regarding ...
Goods and Services Tax : Delhi High Court rejects GST order against Lakshman Pran Data Enterprises, citing failure to provide personal hearing and inadequa...
Goods and Services Tax : Delhi High Court sets aside GST cancellation of Olive Traders due to lack of fair hearing on merits. Read full judgment and analys...
Goods and Services Tax : Explore the Supreme Court judgment denying anticipatory bail for GST summons under Section 69, with interim protection detailed. F...
Goods and Services Tax : Detailed analysis of AAAR Chandigarh ruling on GST applicability for Chhattisgarh State Power Generation Company Limited's Abhivah...
Goods and Services Tax : Explore the GST implications on rejected paddy under Section 101 of CGST Act in Chhattisgarh. Learn about HSN classification, tax ...
Goods and Services Tax : Explore the integrated services of NIC-IRP e-invoice-1 and e-invoice-2 portals, launching on July 18th, 2024. Learn about seamless...
Goods and Services Tax : Explore CBIC achievements, updates, and recent cases in the July 2024 newsletter from the Ministry of Finance, Department of Reven...
Goods and Services Tax : GST rates on solar cookers, fire water sprinklers, parts of poultry-keeping machinery, pre-packaged agricultural produce and suppl...
Goods and Services Tax : Latest GST clarifications on services including Indian Railways, RERA, digital payments, insurance schemes, and accommodation serv...
Goods and Services Tax : Learn how exporters can claim refund of additional IGST paid due to price increases post-export. Details on application process an...
FAQ ON KERALA FLOOD CESS Q.1 Why Kerala Flood Cess is imposed? Ans: Kerala Flood Cess is levied to raise the fund required for re-construction of State after the devastating flood occurred in the State during August 2018. Q.2 Which is the date of commencement of Kerala Flood Cess? Ans: Kerala Flood Cess is applicable […]
From the time the GST has been introduced in India, there has been lot of confusion among restaurant owners regarding the GST rates applicable to them. It has been a bumpy road for restaurant owners. In the GST regime, the Service Tax and VAT amount will be subsumed into one single rate, but you may […]
In 36th GST Council Meeting the GST rates related to supply of few goods and services were proposed to change. Even extension of due dates were recommended.
In March 2018, under GST law, an Advance Ruling was pronounced, in the matter of ‘ROD Retail Private Limited‘, [2018-VIL-09-AAR] on the taxability of sale from Duty Free Shops under GST Law. In this case, considering the definition of ‘export of goods’ (which means taking goods out of India to a place outside India) and […]
New Return filing System: In the proposed system of new GST Return filing, you would be required to file FORM GST RET-1/2/3, on the basis of option selected. The Annexure of Supplies in Form GST ANX-1 i.e. supply commonly called sales, made by you and the Annexure of Inward Supplies in Form GST ANX-2 i.e. purchases made by you, will be uploaded prior to filing of these returns. The taxpayer will also be required to take action on Form GST ANX-2, which will contain details of inward supplies auto-populated from the suppliers GST ANX-1, Form GSTR-5 and Form GSTR-6.
M/s. TVS Motor Company Ltd. Vs. State of Tamil Nadu and Others (Supreme Court of India) A reading of Section 8(1) of the CST Act would show that classification is contained in the Central Act itself which treats sale to a registered dealer outside the State in one category and sale to an unregistered dealer […]
Vass Impex Vs Union of India & Ors. (Delhi High Court) in CBIC circular dated 3rd April, 2018 It has been decided that all such taxpayers, who tried but were not able to complete TRAN-1 procedure (original or revised) of filing them on or before 27.12.2017 due to IT-glitch, shall be provided the facility to […]
In re M/s Gifts on Airline Solutions Pvt. Ltd. (GST AAR Rajasthan) Classification of any goods or services or both. Admissibility of Input Tax credit of Tax paid or deemed to have been paid. Determination of the liability to pay tax on any goods or services or both. Since the applicant has withdrawn the application, […]
In GST Act, In case of demerger of company, the registered person shall be allowed to transfer its unutilised input tax credit to resulting company through ITC-02. For this purpose input tax credit shall be transferred to the resulting company in the ratio of the value of assets held by them at the time of registration.
CBIC has introduced new challan-cum-statement, Form CMP-08, to be filed by registered composite dealers quarterly on or before the 18th of the month succeeding the quarter of financial year, and Form GSTR-4, to be filed annually on or before the 30th April at the end of each financial year.
