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Goods and Services Tax : This article explains the extent of the burden of proof under Section 155 of the CGST Act. The key takeaway is that recipients mus...
Goods and Services Tax : Dual Control Without Coordination: How CGST–SGST Jurisdiction Gaps Are Trapping Taxpayers in Parallel Proceedings Overview One o...
Goods and Services Tax : The debate over mandatory pre-deposit in GST penalty-only proceedings has gained momentum after the Finance Act, 2025 amendment. C...
Goods and Services Tax : The article examines whether automated interest notices for FY 2019–20 can survive after limitation under Section 73 has expired...
Goods and Services Tax : The Court held that absence of lorry receipts or weighment slips, by itself, cannot justify denial of Input Tax Credit when invoic...
Goods and Services Tax : Stakeholders identified persistent issues in GST registration, cancellations, and refund processing affecting MSMEs. The consultat...
Goods and Services Tax : The Rajasthan GSTAT Bar has urged the Tribunal to adopt a pragmatic approach by accepting pre-deposits made through the Electronic...
Goods and Services Tax : Haryana recorded the highest State GST growth rate in India at 22% in May 2026. The achievement is attributed to strong tax admini...
Goods and Services Tax : Practitioners are reportedly following different methods while completing GSTAT appeal forms because of inadequate guidance. The r...
Goods and Services Tax : The certificate clarifies that dealing and investment in securities are outside the scope of GST. Companies engaged solely in secu...
Goods and Services Tax : The Telangana High Court granted bail to an accused in a Rs.30 crore fake GST ITC case after noting that no complaint had been fil...
Goods and Services Tax : Considering Clauses 7 and 7.1 of the 2022 Circular, the Court found that the amount in question appeared to be compensation rather...
Goods and Services Tax : The Allahabad High Court held that GST appellate authorities cannot dismiss appeals solely on limitation without examining the act...
Goods and Services Tax : The Punjab and Haryana High Court directed the competent authority to decide a representation alleging fraudulent GST record manip...
Goods and Services Tax : The Karnataka High Court set aside a GST adjudication order after finding that the authority incorrectly stated that no reply had ...
Goods and Services Tax : GSTAT Mumbai Bench has officially commenced functioning, making it mandatory for taxpayers within its jurisdiction to file appeals...
Goods and Services Tax : The Committee recommended replacing daily cause lists with weekly schedules and permitting supplementary lists when necessary. The...
Goods and Services Tax : GSTN has postponed the implementation of mandatory "Ship To GSTIN" capture and voluntary E-Way Bill closure to 1 August 2026. The ...
Goods and Services Tax : Gross GST collections reached ₹1.94 lakh crore in May 2026, registering 3.2% growth. The increase was driven largely by a 19.1% ...
Goods and Services Tax : The West Bengal GST Department ruled that intra-State movement of goods related to job work remains exempt from e-way bill generat...
It is evident that an applicant can seek an Advance Ruling only in relation to supply of goods or services or both undertaken or proposed to be undertaken by them. Accordingly, the question on tax liability under reverse charge mechanism is not liable for admission before the authority of advance ruling.
Introduction Earlier, when restaurant supplied food through E – Commerce Operator, restaurant was liable to pay GST on supply of food. But, now w.e.f. 01st January 2022 E – Commerce Operator is liable to pay GST. Let us discuss in detail. Section 9(5) Specified Categories of services, the tax of which shall be paid by […]
The invoices are called as fake where the GST invoices are raised by an entity without actual supply of goods or services or payment of GST. Fake invoices are raised for the following purposes: I. Claiming undue excess ITC. II. For showing excess Turnover. III. Transferring credit from one registration to another without any actual supply.
GSTR Due Dates in January 2022 1 . 10th January 2022 – GSTR – 7 (TDS) for the month of December 2021. 2. 10th January 2022 – GSTR – 8 (TCS) for the month of December 2021. 3. 11th January 2022 – GSTR – 1 Whose Turnover is more than Rs 5 Crore or have […]
Gross neglect of Footwear Sector by Finmin/GST council- Fallout of NN 21/2021 CT(Rate) How can it be forgotten that one upon a time, Footwear ruled India, literally!! When Lord Ram refused to return at the behest of Shri Bharat, his footwear were taken to Ayodhya and were enthroned as a Ruler, until Lord Rama returned […]
CGST 10th Amendment Rules, 2021 Introduction CGST rules have been amended for the 10th time in 2021 vide Notification No. 40/2021 CT dated 29.12.2021. List of Rules Amended / inserted S. No Rule Title Chapter 1 36(4) Conditions for claiming Input Tax Credit Input Tax Credit 2 80(1A) Annual Return Returns 3 80(3A) Annual Return […]
The gross GST revenue collected in the month of December 2021 is Rs 1,29,780 crore of which CGST is Rs 22,578 crore, SGST is Rs 28,658 crore, IGST is Rs 69,155 crore (including Rs 37,527 crore collected on import of goods) and cess is Rs 9,389 crore (including Rs 614 crore collected on import of goods).
Ram Prasad Ganga Prasad Vs Assistant Commissioner (Calcutta High Court) In this writ petition, petitioners have challenged the impugned order of adjudication dated 1st November, 2021 passed by the GST Authority concerned as appears at page 47 to the writ petition. Main ground of challenge of the impugned adjudication order by the petitioners is that […]
Introduction E – Commerce Industry is gaining its importance nowadays as lot of people prefer online shopping, booking hotels and any services through online due to its convenient usage and saving in time which is available in just click of a button. What about GST aspect in E – Commerce Industry? Let’s discuss this in […]
Section 109 of Finance Act, 2021 has come into effect from 1st January 2022. Section 109 of Finance Act 2021 relates to Amendment in section 16 of Central Goods and Services Tax Act, 2017. (Notification No. 39/2021–Central Tax | Dated: 21st December, 2021) Section 109 of Finance Act, 2021 In this section, section 16 of […]
