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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 vide Circular No. 161/17/2021-GST dated 20th Sep, 2021, clarifies doubts on whether the supply of service by a subsidiary/ sister concern/ group concern, etc. of a foreign company in India, which is incorporated under the laws in India, to the foreign company incorporated under laws of a country outside India, will hit by condition […]
With effect from 01.01.2021, Section 16(4) of the CGST Act was amended vide the Finance Act, 2020, so as to delink the date of issuance of debit note from the date of issuance of the underlying invoice for purposes of availing input tax credit.
CBIC vide its Circular No. 161/17/2021- GST dated 20th September’ 2021 provided clarity on the concept of ‘distinct entity’ under Section 2(6)(v) of the IGST Act, 2017 read with explanation therewith. The authority in order to remove difficulty and ensuring uniformity in the implementation of the said provisions, have issued the captioned Circular. The relevant extract […]
GST Council held its 45th GST Council Meeting at Lucknow on 17th September 2021. What are the recommendations by GST Council relating to changes in GST law and other procedures?
Detailed Analysis of Proposals made by GST Council vide 45th GST Council Meeting 1.0 Background of 45th GST Council Meeting: The GST Council inorder to reduce rates on certain products and provide some trade facilitation measures on account of 3rd wave of COVID – 19 which is expected to be outbreaking soon. The 45th GST […]
Single Bench Order w.r.t Exemption provided to contribution upto Rs. 7,500/- PM to RWA under challenge before DB In Union of India v. M/S TVH Lumbini Square Owners Association [W.A.Nos.2318 and 2321 of 2021 dated September 09, 2021], the current appeal has been filed against the Ld. Single Judge Bench ruling provided in M/S TVH […]
The Government has extended timeline for filing of application for revocation of cancellation of registration to 30/09/2021, where filing thereof falls due during 01/03/2020 to 31/08/2021, vide Central Tax Notification 34/2021 dt. 29/08/2021 (Partial Modification of Notifications No. 35/2020 Central Tax, dated 03/04/2020 and No. 14/2021 Central Tax, dated 01/05/2021), in the cases where registrations […]
Now, we examine three situations. All arising out of manipulative interpretation but then there is God, as you will see it. The first is a case, where the exporter effected exports under the erstwhile Central Ex. regime under the rebate & discharged duty liability on the CIF value of exports as the contract with the foreign buyer states very clearly that the delivery of goods stands completed once the goods are delivered at their warehouse & put to test & pass the Quality Control parameters & duly accepted by the buyer.
Outcome of 45th GST Council Meeting held on 17th September 2021 The GST Council met for the 45th time on 17th September 2021 at Lucknow. The Council discussed and approved: (I) Recommendations relating to GST rates on Goods and Services; (II) Issue of Compensation Scenario; and (III) Recommendations relating to GST Law and Procedure. I. […]
The 45th GST Council Meeting was held on 16th-17th September 2021 at Lucknow under the Chairmanship of the Union Finance Minister and the Chairperson, GST Council Smt. Nirmala Sitharaman. A series of trade friendly recommendations were discussed and agreed upon by the GST Council.
