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Goods and Services Tax : The Court held that damages paid under an arbitral award do not qualify as consideration for a taxable service under GST. The ruli...
Goods and Services Tax : The Punjab and Haryana High Court has prima facie held that Haryana may have lost the constitutional power to collect entry tax af...
Goods and Services Tax : The article examines whether authorities can retain a redemption fine under Section 130 after setting aside the penalty. The key t...
Goods and Services Tax : The Goods and Services Tax (GST) regime in India aims to establish a transparent and efficient indirect tax system. Despite the se...
Goods and Services Tax : This article explains the legal significance of a Show Cause Notice under GST and why it forms the foundation of adjudication proc...
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 Kerala High Court held that a composite show cause notice issued for multiple assessment years was legally unsustainable. The ...
Goods and Services Tax : The Kerala High Court held that issuing one show cause notice for multiple financial years is not legally sustainable. While quash...
Goods and Services Tax : The Bombay High Court held that TCS paid under protest before assessment must be considered while calculating the mandatory pre-de...
Goods and Services Tax : The Court held that a purchasing dealer cannot be denied input tax credit solely because the supplier failed to deposit tax with t...
Goods and Services Tax : The Madras High Court admitted writ petitions challenging a GST demand arising from the classification of logistics services as in...
Goods and Services Tax : GSTAT instructed scrutiny officers not to raise defects where appellants have uploaded the required documents in prescribed form. ...
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% ...
In re World Economic Forum, India Liaison Office (AAR Maharashtra) Question 1. Whether the activities carried by the Applicant’s Head office located outside India and rendered to the Applicant will amount to supply as envisaged under Section 7 of the Central Goods and Services Act, 2017 considering that the Applicant is not engaged in any […]
In re Shailesh Ramsunder Pande (GST AAR Maharashtra) Iin the instant case, the applicant has an agreement with RIPL for supplying Non-AC buses to transport staff of RIPL and the buses are owned by the applicant. Further, the applicant also incurs expenses on fuel and maintenance of the buses and for all these services provided […]
Background of transitional credit: Ever since introduction of GST, the eligibility of the cess credit for carry forward in GST period or claiming of its refund under law has been subject matter of intense debate. Section 140 (1) of CGST Act originally allowed to carry forward CENVAT Credit which inter-alia included the Cess Credit also. […]
Section 17(5) of CGST Act denies input tax credit on the specific supplies received by a registered person. Input tax credit on motor vehicles used for transportation of persons is ineligible. We shall discuss the same in detail. According to Section 17(5) (a) of CGST Act, input tax credit is not available on motor vehicles […]
Default in timely issuance of tax invoice, consequences (interest, penalty, prosecution), Compounding and Corrective measures Please find below write up around ‘Default in timely issuance of tax invoice, consequences (interest, penalty, prosecution), compounding and corrective measures’ for your kind perusal: Brief background: GST law is very specific and settled in terms of issuance of tax […]
Government of India / CT and GST authorities of the Government of Odisha to do the needful at an early date to save the non-filers / Taxpayers, those who would not be able to take the advantage of the Amnesty Scheme as approved by the GST Council and the Government Notification dated-01/06/2021 due to the procedural constraints and this is going to affect the employment and economy of the country at large.
In a plethora of judgments various courts have taken a view that the procedural grounds can not supersede the provisions of the legislation. In line of those judgments recently the honorable Kerala High court in the matter of the St. Joseph Tea Company Ltd Vs. (i) The State Tax Officer (ii) Deputy Commissioner , State […]
In M/s. Karthikeya Projects [AAR No.09/AP/GST/2021 dated January 19, 2021], M/s. Karthikeya Projects (Applicant) being a sub-contractor providing works contract service has sought an advance ruling on whether he can avail Input Tax Credit (ITC) on the purchases made on their own account, for furtherance of the business. The Hon’ble Andhra Pradesh Authority for Advance […]
Powers under Section 83 of the GST Act with regard to provisional attachment could be exercised only during pendency of proceedings either under sections 62 or Section 63 or Section 64 or Section 67 or Section 73 or Section 74.
The Department has already started sending the notices for the mismatch of the filed GSTR 3B or GSTR 9 annual return and Input reflected in GSTR 2A which was filed by the Suppliers. We have just completed four years of the GST on July 1st, 2021 still we are facing a lot of issues in […]
