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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...
Hello friends greetings for the, in the current article we will discuss blocking of input tax credit (ITC) under section 17 in case of input tax credit which cannot be availed. There has always been ambiguity or confusion regarding ineligible credit as certain terms are not self-explanatory itself. As per section 17(5)(h), the input tax […]
Whether there should be interest on entire net tax liability or should be on the amount which were deposited beyond due date of filing GST return? 1. Section 50 of CGST Act is about interest on delayed payment of Tax. Section 50 says – Interest on delayed payment of tax.— (1) Every person who is […]
Is it important that you send GST Input Credit differences queries (difference between GST Input Credit as booked by you in your books and available in GSTR2A) to the vendors on timely basis? – so that necessary corrections/submissions can be made by the vendor for you to avail the Input Credit in time. If the […]
Tripura High Court directed the Respondents to release the transport vehicle and machinery upon the Petitioner filing an undertaking that, if any tax or penalty liability is crystallized upon final assessment, the Petitioner shall deposit the same with the Government revenue.
Hon’ble Supreme Court dismissed the Special Leave Petition (SLP) as alternative remedy of appeal against the Assessment order is available with the Petitioner.
High Court of Orissa held that, mere delay in enclosing a certified copy of order appealed against along with the appeal should not be considered for rejecting the Appeal.
GST not leviable on amount collected from employees for canteen charges – Dramatic Interpretation of with colon (:) and semi colon (;) The Authority for Advance Ruling (AAR), Gujarat vide Ruling no. GUJ/GAAR/R/39/2021 dated July 30, 2021 held that, no GST is leviable on amount representing the employees portion of canteen charges, which is collected […]
Restriction to avail ‘ITC’ under Section 16(2)(aa) & Rule 36(4), if no GSTR-1 is filed by supplier Input Tax Credit (ITC) forms the backbone of GST. It is imperative to streamline seamless flow of credit and any impending issues under ITC must be resolved at the earliest for making GST a Good and Simple Tax. […]
Where the due date of filing of application for revocation of cancellation of registration falls between 1st March, 2020 to 31st August, 2021, the time limit for filing of application for revocation of cancellation of registration is extended to 30th September, 2021.
Activities of GST are technology driven where the taxpayer has to go through various instructions to migrate, especially in the initial stage. Therefore, it becomes improbable to expect the transition to be smooth as claimed by the Revenue.
