Goods and Services Tax India: Read all latest GST news, articles, notification, circulars, case laws news on, MVAT DVAT PVAT GST GSTN IGST CGST GST Council GST Rates SGST GST Forms GST Rules.
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% ...
GST NEW RULE 86B OF CENTRAL GOODS AND SERVICES ACT, 2017 GST rule 86B, Restrication on Utilization of ITC As per GST Notification No. 94/2020 Dated 22 December, 2020, GST rule 86B has been introduced which has imposed 99% restricted on ITC available in electronic credit ledger of Registered Person. According to this Law 1% of Output liability […]
Demand undertaking from your supplier of goods or services for filing of GSTR-1/IFF within due date under GST Act, 2017 As per Notification No. 49/2019 issued dated 9th October, 2019, Input Tax credit can be claimed in the month in which suppliers has filed the respective GSTR-1/IFF return and if duly reflected in GSTR 2A/B […]
Brief background: As per GST law, every person is required to get registered under this law if his activity falls within the ambit as provided under chapter VI ‘Registration’ of the CGST Act, 2017. Now, if such registered person is now no longer required to be registered under GST law, same may (optional/voluntarily) apply for […]
According to the provisions of IndAS, indirect taxes like sales tax, VAT, GST etc. that are recovered by the supplier from his customer should not form part of the supplier’s turnover as the tax is collected by the supplier on behalf of third parties. But in the opinion of the author, for reasons explained below, […]
The Hon’ble Uttarakhand Authority for Advance Rulings (UAAR), in the matter of M/s. Midas Foods (P.) Ltd. [Application No. 05 of 2020-21 dated October 15, 2020], held that Overseas Commission Agent is covered within the definition of the term ‘intermediary’ under Section 2(13) of the Integrated Goods and Services Tax Act, 2017 (the IGST Act). […]
AAAR held that the private coaching institutions imparting education to students facilitating them to obtain qualification like CA,CS, CMA etc., are not covered under the definition of ‘educational institution’ in para 2(y) of the Services Exemption Notification No. 12/2017- Central Tax (Rate) dated June 28, 2017 and hence not eligible to exemption under CGST Act.
The Hon’ble Madras High Court in Greenwood Owners Association v. Union of India [ W.P. Nos. 5518 and 1555 of 2020 dated July 01, 2021] held that contribution by the members of the Resident Welfare Association (RWA) only in excess of Rs. 7500/- per month per member would be taxable under the Goods and Services […]
True tests for determining Composite & Mixed Supply under GST laws including analysis of position under foreign laws Introduction To determine whether a particular supply is a composite supply or mixed supply, we have to analyze the definition of composite supply and mixed supply. Composite Supply Definition As per Section 2(30) of CGST Act, 2017, […]
Advisory on GSTR1 Filing (11th August 2021) Currently, the Taxpayers are seeing the below statuses for GSTR1, after uploading of JSON file from the of Tool: 1. Processed with Error or 2. In Progress This is due to the fact that many offline utilities used by Taxpayers are not filling the Table 12-HSN wise summary […]
Union of India Vs Quarry Owners Association (Supreme Court of India) Rule 89(5) – Restriction on refund of ITC under inverted tax structure- SC reserves order Supreme Court reserved the order on constitutional validity and vires of Rule 89(5) of the CGST Rules which restrict the refund of taxes on input services under inverted tax […]
