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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...
In re UMED Club (GST AAR Rajasthan) GST laws expanded the scope of ‘supply’ to tax supplies between the club/association and its members, to overcome the principle of mutuality. A retrospective amendment (w.e.f. July 1, 2017) has been made vide Finance Act, 2021 by inserting a new clause ‘(aa)’ after clause (a), in Section 7(1) […]
Section 7(2) of the CGST Act,2017 contains Schedule III which includes activities which shall neither be treated as supply of goods nor services also termed as Negative List in GST these are:
On 20th September 2021, CBIC issued a Circular No. 160/15/2021-GST which in simple language reads as under: The intent of law as specified in the Memorandum explaining the Finance Bill, 2020 states that “Clause 118 of the Bill seeks to amend sub-section (4) of section 16 of the Central Goods and Services Tax Act so […]
45th GST Council Meeting was held on 17th September, 2021 in Lucknow under the chairmanship of FM Smt. Nirmala Sitharaman. The GST Council has inter-alia made the following recommendations relating to GST law and procedure that are now Notified/Clarified: A. Measures for Trade facilitation: S. No. Recommendation Notification/ Circular No. Date of Applicability Amendment in […]
GST has been a relatively new law for a large and diverse taxpayer base such as one in India and it is not quite a surprise that inadvertent errors are committed while complying with the provisions of law. Once such error that the government was aware of and decided to bring into the multifold of […]
Gist of CGST (Eight Amendment) Rules, 2021 vide Notification No. 35/2021 – Central Tax dated 24th September, 2021 amending CGST Rules, 2017.
At present, the refund process under GST Law is system-based, but the process requires involvement of the jurisdictional proper officer and his possible meeting with the taxpayers leading to possible harassment and other unwarranted situations.
Petitioner is found to have deliberately supplied goods without issuing invoices in violation of the provisions of AGST Act with intention to evade Tax during the period of 2019 to 2021.
Today we are discussing the cases where GST registration is compulsorily required. Section 24 of the CGST Act, 2017 has several categories of such persons, 1. Persons making any INTER-STATE TAXABLE SUPPLY | Section 24(i) Exception: i) Persons making inter-state supplies of taxable services , having an aggregate turnover not more than Rs20 Lakhs (Rs. 10 lakhs for special category States, except […]
Q.1 What are the circumstances in which GST registration can be cancelled? Subsection 1 Any registration granted under this Act may be cancelled by the Proper Officer. The various circumstances and the provisions of the law on this subject have been outlined under Sec. 29 A registration granted can be cancelled by the proper officer, […]
