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 : 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...
Like in any other tax collection system, in GST regime also there may be situations where: – no tax was paid -taxes were short paid -there was non-levy or short levy – there fund granted was erroneous – the availment / utilization of input tax credit was wrong -there was fraudulent evasion of tax In […]
The growth in manufacturing sector activities in last few months and rise in GST collections in October – November 2021 hint at continuing economic recovery in Q3 of the current fiscal. Economic revival is indicated in term of Purchasing Managers Index (PMI), merchandise exports, GST collection, improvement in hiring etc. The increase in manufacturing activities […]
Respected, Speaker Mr. CA Bimal Jain Sir has deliberated on topic “Burning issues in GST ITC” in Webinar conducted by “Tax Experts’ Pan India and Tax Kerala (Malayalam Business Magazine)” on 23.11.2021. Based on the issues discussed on topic I have prepared a detailed Note as given below. I have taken consent of Mr. Bimal […]
GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE LOK SABHA UNSTARRED QUESTION NO. 53 TO BE ANSWERED ON MONDAY, THE 29th NOVEMBER, 2021 AGRAHAYANA 8, 1943 (SAKA) ‘Tax on Multinational Companies’ 53. SHRI RITESH PANDEY: Will the Minister of Finance be pleased to state: (a) whether the Government has presently any plans, policies and rules […]
New Functionalities made available for Taxpayers for July-September, 2021 on GST Portal related to GST Returns, Registration etc. which includes Extension of time limit for filing application for revocation of cancellation of registration, Addition of bank account details made mandatory for taxpayers, Suspension of GSTINs of the suspected and fraudulent taxpayers (Form REG-31), Facility for […]
GOODS AND SERVICES TAX NETWORK New Functionalities made available for Taxpayers for the Month of November, 2021 on GST Portal related to GST Registration, Refunds, Registration, Returns and Payments, Refunds, Appeals, Enforcement and Recovery. 1. Registration Sr. No. Form/Functionality Functionality made available for Taxpayers 1. Withdrawal of application for cancellation of registration in FORM […]
CBIC vide Notification No. 37/2021–Central Tax dated 01.12.2021 makes the following amendments in Form DRC-03: In the heading, after the words ‘or statement’, the words, letters and figures ‘or intimation of tax ascertained through FORM DRC-01A’ shall be inserted; Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement or […]
GST ON PAYMENT OF NPV FOR FOREST CLEARANCE. A. Use of forests and circumstances that may require diversion of forest: 1. The forests are generally used for the lifestyle, well-being of the forest dwellers, villagers and other people/ species wholly or partly dependent on forests. These are also used for nature reserve, national park, wildlife […]
A crypto currency or crypto is a collection of binary data which is designed to work as a medium of exchange. Individual coin ownership records are stored in a ledger, which is a computerized database using strong cryptography to secure transaction records, to control the creation of additional coins, and to verify the transfer of coin […]
Director General of GST Intelligence (in short DGGI) usually conducts inspection, search operation in any places of taxable persons by virtue of its power u/s 67 of CGST Act and also collect intelligence based informations pertaining to taxable persons.
