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 : Discover the structure, powers, and recent updates of the GST Council in India, including key decisions from the 53rd GST Council ...
Goods and Services Tax : Explore GST exemptions for educational institutions under Notification 12/2017(CTR) and case laws. Learn how these exemptions appl...
Goods and Services Tax : Understand Input Tax Credit (ITC) under GST: Learn about eligibility, conditions, and types of ITC. Stay updated with latest amend...
Goods and Services Tax : Understand the time limit to avail Input Tax Credit (ITC) under Reverse Charge Mechanism (RCM) and the implications for registered...
Goods and Services Tax : State directives needed to stop police from illegally checking invoices/e-way bills, hindering trade. Only GST officials have this...
Goods and Services Tax : Explore the interoperable services of E-Invoice1 and E-Invoice2 systems, boosting efficiency and reliability for taxpayers. Learn ...
Goods and Services Tax : Discover the latest API updates for E-Invoice and E-Way Bill systems, including interoperable services and new error codes for sea...
Goods and Services Tax : Join CA Sachin Jain for a live course on Input Tax Credit from a litigation perspective. Gain practical insights and master ITC co...
Goods and Services Tax : CBI arrests CGST Superintendent and Inspector in Solan, HP, for demanding and accepting Rs.8000 bribe, leading to searches and ong...
Goods and Services Tax : CBI arrests Superintendent of Central GST & Central Excise in Berhampur for accepting Rs. 15,000 bribe from complainant regarding ...
Goods and Services Tax : Dive into the classification of Fortified Rice Kernels (FRK) under GST laws. Understand the ruling, implications, and applicable n...
Goods and Services Tax : Kerala High Court upholds the dismissal of a writ petition, ruling that the common portal can be used for GST order communications...
Goods and Services Tax : Delhi High Court restores GST registration in Rajdhani Trading Co. vs Principal Commissioner case, citing violation of natural jus...
Goods and Services Tax : Detailed analysis of the Delhi High Court judgment in Ace Cardiopathy Solutions Pvt Ltd Vs Union of India, addressing issues with ...
Goods and Services Tax : Detailed analysis of Delhi High Court's judgment on cancellation of GST registration due to non-filing of returns. Key implication...
Goods and Services Tax : Explore the integrated services of NIC-IRP e-invoice-1 and e-invoice-2 portals, launching on July 18th, 2024. Learn about seamless...
Goods and Services Tax : Explore CBIC achievements, updates, and recent cases in the July 2024 newsletter from the Ministry of Finance, Department of Reven...
Goods and Services Tax : GST rates on solar cookers, fire water sprinklers, parts of poultry-keeping machinery, pre-packaged agricultural produce and suppl...
Goods and Services Tax : Latest GST clarifications on services including Indian Railways, RERA, digital payments, insurance schemes, and accommodation serv...
Goods and Services Tax : Learn how exporters can claim refund of additional IGST paid due to price increases post-export. Details on application process an...
In re Bauli India Bakes and Sweets Private Limited (GST AAR Maharashtra) From the collective readings of provisions viz. – Clause (63) and (62) of Section 2 of the CGST Act that, the question enumerated at (d) of Section 97(2), supra does not deal with the admissibility of the credit of taxes paid other than […]
Krishna, as IPL season is going on and batsmen are hitting sixers and making records in the matches, likewise the new rate of 6% has been introduced in GST, it’s a sixer in GST. Please tell something about that sixer.
It is a known principle that ‘nothing comes free in business’ and the same is a proven fact in the recent ruling by Maharashtra Authority for Advance Ruling (AAR) in the case of Biostadt India Ltd and the circular 92/11/2019-GST which clarifies issues on treatment of sales promotion schemes under GST. Several promotional schemes are […]
While importing goods in India on CIF (Cost, Insurance & Freight) basis, the supplier / exporter located in the foreign country is liable to engage and bear the cost of transportation of goods, from the respective country up to Indian ports. Hence, for the transportation of the goods, the supplier / exporter avails the services […]
Sheel Chand Agroils (P) Ltd. Vs Government of NCT of Delhi & Anr. (Delhi High Court) Rule 8A of the CST Delhi Rules makes the issuance of manual forms redundant. All forms now are generated electronically through the website of the DTT and qua particular transactions/suppliers. He accordingly submits that there was no occasion for […]
Within a few months of the GST implementation there was a flood of amendment notifications and one of them concerns GST Audit and GST Returns. The last date of filing of GSTR 9 i.e. the Annual Return has been revised and finalized as 30th June 2019 i.e. return for the period July 2017- March 2018 is 30th June 2019. Prior this the return was required to be filed by 31st Dec 2018 which was extended to 30th June 2019 during 31st GST Council Meeting held on 22nd Dec 2018.
Section 129 of GST Act, 2017 provides for detention or seizure of goods in transit in contravention of the provisions of the Act. Following are important points to be noted in this regard: 1) Section 129(4) provides that no tax, interest or penalty shall be levied without giving the person concerned an opportunity of being […]
Under the GST regime, Article 269A constitutionally mandates that supply of goods, or of services, or both in the course of import into the territory of India shall be deemed to be supply of goods, or of services, or both in the course of inter-State trade or commerce.
The GST Returns for the month of March could be the most important returns for you for the financial year 2017-18. March and April being the most hectic months for tax professionals, many of the assesses would think of filing the March GST returns a little late so as to get enough time to assess […]
Whether section 18(3) of the CGST Act 2017 provides for transfer of input tax credit which remains unutilized to the transferee in case of death of the sole proprietor. As per rule 41(1) of the CGST Rules, 2017, the registered person (transferor of business) can file FORM GST ITC-02 electronically on the common portal along with a request for transfer of unutilized input tax credit lying in his electronic credit ledger to the transferee. Also the procedure for filing of return in case of death of a sole proprietor needs clarity.
