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 : Learn about Input Service Distributor (ISD), its registration, credit distribution process, and compliance requirements under GST ...
Goods and Services Tax : Starting from 1st April 2025, all GST-registered persons who have multiple GSTINs under the same PAN must register as an Input Ser...
Goods and Services Tax : Understand the impact of GST ITC on immovable properties post the 55th GST Council Meeting, including changes to Section 17(5)(d) ...
Goods and Services Tax : Introduction The Goods and Services Tax (GST) in India offers a simplified tax compliance option known as the Composition Scheme, ...
Goods and Services Tax : 1 अप्रैल 2025 से GST नियमों में बदलाव होंगे, जिसमें मल्ट...
Goods and Services Tax : Odisha Finance Department clarifies that GST does not apply to compensation for land and building acquisition, advising government...
Goods and Services Tax : GST on commercial coaching services, exemptions for educational institutions, and book tax status. Details on revenue and relief m...
Goods and Services Tax : Government considers GST reforms based on industry feedback. Recent changes include ITC time extension, tax waiver, appeal deposit...
Goods and Services Tax : Online gaming tax collection lacks specific tracking. Govt issued notices for ₹1.43 lakh crore. GST at 28% applies to real money...
Goods and Services Tax : Tamil Nadu trade associations have requested GST reductions on food, camphor, and services. No GST Council recommendation yet on m...
Goods and Services Tax : Bombay High Court rules against freezing a former director’s Demat accounts over GST dues, citing non-compliance with natural ju...
Goods and Services Tax : Madras High Court remits GST case involving input tax credit on fake invoices. Petitioner must deposit 25% disputed taxes and file...
Goods and Services Tax : Bombay High Court allows adjudication of GST show cause notice but restrains passing of the final order pending resolution of proc...
Goods and Services Tax : Calcutta High Court upheld GST show cause notice on commission income exemption claim. Adjudication process will determine the tax...
Goods and Services Tax : Madras High Court rules that Tamilnadu Road Infrastructure Development Corporation, as a tax deductor, is not liable for GST and d...
Goods and Services Tax : Highlights include the AEO Mutual Recognition Agreement with New Zealand, NACIN’s capacity-building strategies, and a Rs. 6.53 c...
Goods and Services Tax : GSTN introduces biometric Aadhaar authentication and document verification for GST registration applicants in Uttar Pradesh, effec...
Goods and Services Tax : Detailed amendments to Notification No. 02/2017-Central Tax, revising territorial jurisdictions for Alwar, Chennai Outer, Jaipur, ...
Goods and Services Tax : CBIC invites proposals from CGST zones to reorganize territorial jurisdictions, aiming for a comprehensive assessment. Deadline fo...
Goods and Services Tax : CBIC newsletter notes Women's Day celebrations, post-budget interactions, and DRI's gold smuggling seizures in Bengaluru and Mumba...
In re Fom Aluminium Machines Pvt. Ltd. (GST AAR Karnataka) The third question which reads as ‘Is IGST paid under RCM eligible for ITC?’ The levy of IGST is only on the inter-state supplies and importation of goods/services is treated as inter-state supply, in terms of Section 7(2)/7(4) of the IGST Act 2017 respectively. The […]
Field formations have reported that they are facing several issues while issuing EWB-06. A detailed FAQ has been prepared and enclosed herewith for easy reference of the field formations.
Please find the article ‘Analysis of Notification 41/2017 of Integrated Tax (Rate)‘ . The Readers shall be benefited by this article which contains complete analysis about supply of goods at reduced rate of tax to the exporter. The rate of GST has been reduced on all supplies with effect from with effect from 23-10-2017 by virtue […]
As we all are aware that E-invoicing system is mandatory from 01st April, 2020 for all taxpayers whose turnover exceeds Rupees 100 crore in previous financial year, we all would have done the basic research about what is E-invoice, it’s process flow and how it’s generated. Now let us have insight of certain significant areas and challenges in E-invoicing system.
The Hon’ble AAAR, Maharashtra in the matter of M/s Konkan LNG Private Limited [Order No. MAH/AAAR/SS-RJ/14/2019-20 dated November 6, 2019] upheld the decision of Hon’ble AAR, Maharashtra to disallow that Input Tax Credit (ITC) of taxes paid on breakwater wall construction which saves the jetty and cargo from high tide and forceful sea waves. Facts: […]
TATA Hitachi Construction Machinery Company Pvt. Ltd. Vs State of Karnataka (Karnataka High Court) The issue under consideration is whether Tribunal was correct in rejecting the C-Forms submitted by the petitioner and hence denying statutory benefits? The Appellate Tribunal at the threshold has rejected the declaration forms on the ground of delay. It is well […]
Kambay Aromatics Vs Union of India (Gujarat High Court) It appears that if the petitioner could not upload the form GST TRAN1 due to technical glitches and in spite of various representations made by the petitioner, he was not allowed to upload the form GST TRAN1. In view of the settled legal position as stated […]
High Court observed that as per the definition of ISD under Section 2(61) of CGST Act and facts of the present case, it is not possible for a supplier of goods and services to file a refund application to claim refund of input tax credit distributed by ISD.
Darsh Pharmachem Pvt. Ltd. Vs Superintendent, Central GST (Gujarat High Court) The writ-applicant is engaged in the business of manufacturing of pharmaceutical products. As provided under Section 140 of the CGST Act, 2017, the writ applicant tried to upload Form TRAN-1 for the purpose of claiming the ITC credit on-line. However on account of the […]
Siddhi Developers vs Union of India (Gujarat High Court) It appears that if the petitioner could not upload the form GST TRAN1 due to technical glitches and in spite of various representations made by the petitioner, he was not allowed to upload the form GST TRAN1. In view of the settled legal position as stated […]
