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 : 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...
S R & Sons Vs Assistant Commissioner (ST) (FAC) (Madras High Court) This Court is of the considered opinion that the petitioner has emphatically stated that he has no grievance against the order in original dated 11.11.2020 and his grievance is against the charging of interest under Section 50 of the Central Goods and Services […]
Recently, the Karnataka bench of AAR has passed a very important ruling on Second-hand gold jewellery and it has been noticed by many experts that’s, this is going to give a significant impact on the industry. The Karnataka AAR has passed a ruling in case of an application filed by the Aadhya Gold Private Limited […]
The Central Board of Indirect Taxes and Customs (CBIC) vide notification number 94/2020 dated 22nd December, 2020 has introduced new rule 86B. Rule 86B is gets effective from 1st day of January 2021. As per new Rule 86B ITC has reduced from 10% to 5% of eligible ITC if ITC to be availed in respect of […]
The gross GST revenue collected in the month of July 2021 is ₹ 1,16,393 crore of which CGST is ₹ 22,197 crore, SGST is ₹ 28,541 crore, IGST is ₹ 57,864 crore (including ₹ 27,900 crore collected on import of goods) and Cess is ₹ 7,790 crore (including ₹ 815 crore collected on import of goods).
I have preparing an article on Treatment of services provided to Government, Local Authorities etc. under GST Scenario. Even after 4 years completed, we have some doubts on if a person or organization provided services to Government or Local Authorities GST is applicable or not. If applicable on what services are liable to pay GST […]
G.E. Govindaraj Vs Assistant Commissioner (CT) (Madras High Court) It is in the public domain that large scale and wider allegation of corrupt activities, more specifically, in Department like Commercial Tax Department, are prevailing and, people are lamenting about the corrupt activities in collusion with the traders at large in the State. However, no measures […]
Notification No. 29/2021-Central Tax dated 30.07.2021 Seeks to notify section 110 and 111 of the Finance Act, 2021 w.e.f. 01.08.2021. Notification No. 30/2021-Central Tax dated 30.07.2021 Seeks to amend Rule 80 of the CGST Rules, 2017 and notify Form GSTR 9 and 9C for FY 2020-21. Rule 80 provides for exemption from GSTR-9C to taxpayers […]
राजस्थान में वेट एमनेस्टी स्कीम जो इस समय चल रही है और इसका पहले फेज की अंतिम तिथि 31 जुलाई 2021 है| राज्य के कर सलाहकार संघ, व्यापारिक संघ और प्रमुख कर सलाहकार सभी की यह मांग है कि वेट एमनेस्टी स्कीम के प्रथम चरण को ही 31 अगस्त 2021 तक बढ़ा देना चाहिए| इस मांग के पीछे क्या कारण है और क्यों सरकार को यह तारीख बढ़ा कर राज्य कर करदाताओं को राहत देनी चाहिए. इसके लिए AIMTPA की टीम ने एक अध्ययन किया है और उसकी रिपोर्ट के अनुसार यह तारीख 1 माह के लिए बढ़ ही जानी चाहिए|
Karnataka State Chartered Accountants Association has made a representation to Smt Nirmala Sitharaman, Hon’ble Chairperson, GST Council Seeking Rationalisation of Provisions Relating To Revocation Of Cancellation Of Registration Under Amnesty Scheme. It requested the following- i. Necessary ROD orders may be issued u/s 172 of CGST Act, 2017, or any other alternative legislative measure may […]
Applicant has processed the sewage water which contains various kinds of organic and inorganic impurities. Noted that the sewage water cannot be used, in any way, in its original form, it can only be used after it is purified and is not used for drinking.
