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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...
Transfer of amount in E-Cash Ledger from one head to another under Section 49(10) of CGST Act, 2017 Section 49(10) of the Central Goods and Services Tax Act, 2017 (CGST Act, 2017) was inserted by the Finance Act, 2019 and notified later on w.e.f. 01.01.2020 by Notification No. 01/2020-Central Tax, dated 01.01.2020. this was the […]
As explained in the Circular, CBIC has taken measures to apply stringent risk parameters-based checks driven by rigorous data analytics and Artificial Intelligence tools and based on the same, certain exporters were taken up for further verification.
On demand fetching of Bill of Entry details from ICEGATE Portal 1. To help importers of goods, and recipients of supplies from SEZ, search Bill of Entry details, which did not auto-populate in GSTR-2A, a self-service functionality has been made available on the GST Portal that can be used to search such records in GST […]
Upcoming GST Council 45th Meeting – Key matters may be discussed on 17.09.2021 The 45th GST Council meeting is scheduled to be held on September 17, 2021 at Lucknow. This will be a significant meeting. This is the first physical meeting after a long time. The previous Council meeting was held via videoconferencing on 12.06.2021. […]
Today I am going to discuss 9 important points to know about GST on Renting of Immovable Property. 1. GST on Rent is taxed @ 18% of the Rent paid. This GST would be CGST @9% and SGST @ 9% in case the landlord is registered in the same state. In case the landlord is […]
Audit, Investigation and Scrutiny as such sends shivers down the spine irrespective of well preparedness on the part of the assessees. This one aspect remains the same be it erstwhile IDT system – Excise, Service Tax, VAT, Customs, etc. or GST. GST is not the tested water, hence the apprehensions are more. The best action […]
Would Purchaser be liable for GST payment to the Government, if the same has not been paid by the supplier This article is with regard to the one of the boiling issues related to the GST due to which the taxpayers are facing problems on day-to-day basis. Actually, GST brought so many benefits for the […]
Applicability of GST on Restaurants, Hotels, Fine-Dining Restaurants And Cloud-Kitchens In this article we will talk about how GST affected the bills of restaurants, hotels and other places where we usually go out for eat something. According to the National Restaurant Association of India’s 2019 India Food Service Report, the size of the Indian food […]
Para 13 We permit the petitioner to tender the revised form GST TRAN-1, online as well as by tendering a copy manually to respondent No.4 within two (2) weeks’ time. We are permitting the petitioner to submit the revised form manually.
What happens if GST implement on petrol & diesel GST was introduced on 1st April 2017, at that time petroleum products were kept out of the preview of GST u/s 9(2). Central & State government are taking Excise & Vat Tax respectively on petrol & Diesel. Analysis of GST on petrol & Diesel Nowadays petrol […]
