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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...
CBIC notifies essential oils other than those of citrus fruit as goods on which CGST is payable under Reverse Charge Mechanism (RCM) with effect from 1st day of October, 2021 to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021. Notification No.10/2021- Central Tax (Rate) | Dated: 30th September, 2021. S. […]
CBIC notifies amendment in CGST Exemption on Seeds, fruit and spores, of a kind used for sowing (not cover seeds meant for any use other than sowing) with effect from 1st day of October, 2021 to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021. Notification No. 09/2021- Central Tax (Rate) […]
CBIC amended CGST Rate on certain goods with effect from 1st day of October, 2021 to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021. Notification No. 08/2021- Central Tax (Rate) | Dated: 30th September, 2021. Rate Changes in Goods ♦ Renewable Energy Devices Rate enhanced from 5% (Sch I -234) […]
Intermediary Service Meaning of Intermediary Section 2(13) of the IGST Act 2017, an intermediary includes broker or an agent or any other person by whatever name called, who arranges or facilitates the supply of goods or services or securities between two or more persons. Exclusions: – Who supplies goods, services or securities on his own […]
CBIC exempt UTGST on specified medicines used in COVID-19, up to 31st December, 2021 to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021. Notification No. 12/2021- Union Territory Tax (Rate) | Dated: 30th September, 2021. GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 12/2021-Union Territory Tax (Rate) […]
CBIC amends notification No. 39/2017-Union Territory Tax (Rate), dated the 18th October, 2017 related to GST Rate on Food for free distribution to economically weaker sections to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021. Notification No. 11/2021- Union Territory Tax (Rate) | Dated: 30th September, 2021. GOVERNMENT OF INDIA […]
CBIC notifies essential oils other than those of citrus fruit as goods on which UTGST is payable under Reverse Charge Mechanism (RCM) with effect from 1st day of October, 2021 to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021. Notification No. 10/2021- Union Territory Tax (Rate) | Dated: 30th September, […]
CBIC notifies amendment in UTGST Exemption on Seeds, fruit and spores, of a kind used for sowing (not cover seeds meant for any use other than sowing) with effect from 1st day of October, 2021 to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021. Notification No. 09/2021-Union Territory Tax (Rate) […]
CBIC amended UTGST Rate on certain goods with effect from 1st day of October, 2021 to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021. Notification No. 08/2021- Union Territory Tax (Rate) | Dated: 30th September, 2021. GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 8/2021-Union Territory Tax […]
CBIC amend notification No. 12/2017 – Union Territory Tax (Rate), dated the 28thJune, 2017 so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021 related to Changes in CGST exemption on Supply of services WEF 01.10.2021 vide Notification No. 07/2021- Union Territory Tax (Rate) | Dated: 30th September, 2021. […]
