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 : Andhra Pradesh HC quashes GST assessment order due to missing DIN, citing Supreme Court and CBIC guidelines. Fresh assessment dire...
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 : 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...
Detailed Analysis of Proposed Amendments by Finance Bill, 2020 in GST Acts (With practical Coverage and Reasoning) The following are the section wise key highlights along with analysis of proposed amendments by Finance Bill, 2020. Central Goods and Services Tax (Chapter IV) (Clause 116 to 131) Sr. No. Section Amended Old Provision Amend-ment New Provision […]
CBIC extends the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the period from 01.07.2017 to 31.03.2018 Notification No. 06/2020-Central Tax dated 03rd February 2020 in a staggered manner for different groups of States to 5th and 7th February 2020. Here it is interesting to note that CBIC has announced […]
Mahesh Steel Corporation Vs Union of India (Punjab and Haryana HC) FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT [1] This common order shall dispose of the above-mentioned seven (07) Review Applications moved by the applicant-respondent(s) / UOI, as the same relate to identical issue / prayer. For the facility of reference, […]
Article explains Provisions under GST Law of Penalty For Fraudulent Transactions Apart From Supplier/ Recipient Of Goods Or Services Or Both, Prosecution For Fraudulent Transactions Apart From Supplier/ Recipient Of Goods Or Services Or Both, Prosecution On Availment Of Input Tax Credit Without Invoice and Transitional Credit- Retrospective Amendments. 1. Penalty For Fraudulent Transactions Apart […]
Tax rate for manufacturing services covered under entry at item (iv) of Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017 The Govt. of India has issued Circular No.126/45/2019-GST dt. 22.11.2019 duly clarifying scope of the notification entry at item (id) related to job work, under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017 which […]
Central Goods and Services Tax Act, 2017 Updated till 28-01-2020 Chapter-I PRELIMINARY Sections 1. Short title, extent and commencement 2. Definitions 1. Short title, extent and commencement (1) This Act may be called the Central Goods and Services Tax Act, 2017. (2) It extends to the whole of India except the State of Jammu and […]
The Finance Bill, 2020 (BILL No. 26 OF 2020) was introduced in Lok Sabha by the Minister of Finance, Miss. Nirmala Sitharaman on February 1, 2020. It proposed to amend The Central Goods and Services Tax 2017. As per section 5(2)(b) of The Finance Bill 2020 (BILL No. 26 OF 2020) states that all sections […]
Section wise Analyses – Union Budget 2020 – GST, Customs and Central Excise Duty The Finance Minister Nirmala Sitharaman presented Union Budget 2020 in Parliament on Saturday, February 1st, 2020. She stated that the government shall work towards taking the country forward so that we can leapfrog to the next level of health, prosperity and […]
Synopsis of Amendment proposed by Finance Bill 2020 (BILL No. 26 OF 2020) related to GST The Finance Act, 2020 (BILL No. 26 OF 2020) was introduced in Lok Sabha by the Minister of Finance, Miss. Nirmala Sitharaman on February 1, 2020. It proposed to amend The Central Goods and Services Tax 2017. As per section […]
As we all are aware that several cases of monetisation of credit fraudulently obtained or ineligible credit through refund of Integrated Goods & Service Tax (IGST) on exports of goods have been detected in past few months. On verification, several such exporters were found to be non-existent in a number of cases. In all these […]
