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 : Discover the structure, powers, and recent updates of the GST Council in India, including key decisions from the 53rd GST Council ...
Goods and Services Tax : Explore GST exemptions for educational institutions under Notification 12/2017(CTR) and case laws. Learn how these exemptions appl...
Goods and Services Tax : Understand Input Tax Credit (ITC) under GST: Learn about eligibility, conditions, and types of ITC. Stay updated with latest amend...
Goods and Services Tax : Understand the time limit to avail Input Tax Credit (ITC) under Reverse Charge Mechanism (RCM) and the implications for registered...
Goods and Services Tax : State directives needed to stop police from illegally checking invoices/e-way bills, hindering trade. Only GST officials have this...
Goods and Services Tax : Explore the interoperable services of E-Invoice1 and E-Invoice2 systems, boosting efficiency and reliability for taxpayers. Learn ...
Goods and Services Tax : Discover the latest API updates for E-Invoice and E-Way Bill systems, including interoperable services and new error codes for sea...
Goods and Services Tax : Join CA Sachin Jain for a live course on Input Tax Credit from a litigation perspective. Gain practical insights and master ITC co...
Goods and Services Tax : CBI arrests CGST Superintendent and Inspector in Solan, HP, for demanding and accepting Rs.8000 bribe, leading to searches and ong...
Goods and Services Tax : CBI arrests Superintendent of Central GST & Central Excise in Berhampur for accepting Rs. 15,000 bribe from complainant regarding ...
Goods and Services Tax : Dive into the classification of Fortified Rice Kernels (FRK) under GST laws. Understand the ruling, implications, and applicable n...
Goods and Services Tax : Kerala High Court upholds the dismissal of a writ petition, ruling that the common portal can be used for GST order communications...
Goods and Services Tax : Delhi High Court restores GST registration in Rajdhani Trading Co. vs Principal Commissioner case, citing violation of natural jus...
Goods and Services Tax : Detailed analysis of the Delhi High Court judgment in Ace Cardiopathy Solutions Pvt Ltd Vs Union of India, addressing issues with ...
Goods and Services Tax : Detailed analysis of Delhi High Court's judgment on cancellation of GST registration due to non-filing of returns. Key implication...
Goods and Services Tax : Explore the integrated services of NIC-IRP e-invoice-1 and e-invoice-2 portals, launching on July 18th, 2024. Learn about seamless...
Goods and Services Tax : Explore CBIC achievements, updates, and recent cases in the July 2024 newsletter from the Ministry of Finance, Department of Reven...
Goods and Services Tax : GST rates on solar cookers, fire water sprinklers, parts of poultry-keeping machinery, pre-packaged agricultural produce and suppl...
Goods and Services Tax : Latest GST clarifications on services including Indian Railways, RERA, digital payments, insurance schemes, and accommodation serv...
Goods and Services Tax : Learn how exporters can claim refund of additional IGST paid due to price increases post-export. Details on application process an...
Major Source of Income of Tour Operator & Travel Agents: 1. Commission from Airlines’ & any mark up amount from passengers. 2. Sale Tour Packages, both inbound and outbound 3. Travel Related Services like Visa, Passport etc. 4. Hotel Bookings 5. CAR Rental Services, Travel Insurance 6. Railway Reservations 1. Air Ticket & Commission from […]
All of us have now gone through one cycle of GST credit matching i.e. for the nine months of Finance year 2017-18. I am sharing the experience I had so far related to the common mistakes made by vendors while uploading their returns across states. These observations can be used by the reader in developing […]
In this article, we would study what constitutes this delayed payment of taxes. Is it the net tax liability after adjustment of input tax credit or the Gross tax liability before set off of input credit available in the Electronic credit ledger.
Kerala State Screening Committee on Anti-profiteering Vs M/s Sudarsans (NAA) DGAP has submitted in his report that the rate of tax on the product (Jockey Socks 7052 FS ASSTD) remained same in the pre-GST and the post- GST era. Moreover, the pre-GST and post-GST base prices (excluding tax) had remained the same. Therefore, the provisions […]
Kerala State Screening Committee on Anti-profiteering Vs M/s Emke Silks & Garments Pvt. Ltd. (National Anti-Profiteering Authority) It is clear from the perusal of the facts of the case that the product i.e. Shirts (Design 689) was exempted from the Central Excise Duty, vide Notification No. 30/2004-CE dated 09.07.2004 and only attracted VAT @ 5%. After […]
DGAP has submitted in its report that the rate of tax on the product Trousers (Denim Jeans Design 899) had remained the same in the pre-GST and the post- GST era. Moreover, the pre-GST and post-GST base prices (excluding tax) had also remained the same. Therefore, the provisions of Section 171 of the CGST Act, 2017 have not been contravened and the allegation of profiteering by the Respondent was not established.
1. Earlier supplier of goods and services were not allowed to opt for composition scheme but now they can apply if the value of supply of service does not exceed – higher of the amount-10% of the state turnover in the previous financial year and Rs. 500000. 2. Input Tax Credit in relation to Passenger […]
Arjun (Fictional Character): Krishna, What debate is undergoing on GST interest? Krishna (Fictional Character): Arjuna, Under Sec 50, interest is levied in GST. Hyderabad GST Commissionerate has issued standing order on 4th February, 2019. It lead to argument between taxpayer and government. Arjun: Krishna, When is interest levied under GST and who is liable to […]
In re Autometers AlliancgoodsPvt. Ltd. (GST AAR Uttar Pradesh) From the characteristic of the Vigilance Control Device (VCD), Diagnostic Terminal (DT) & Master Controller System (MCS), chapter Notes, Classification Rules and above discussion, they all fall in Code 8530 10 10 of Customs Tariff Act, 1975. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, […]
Stove Kraft Pvt. Limited Vs Assistant State Tax Officer (Kerala High Court) Petitioner is a dealer. The goods and vehicle have been detained; in the e-way bill generated, petitioner has shown three invoices. Noting that separate e-way bill will have to be generated to each of the invoices, goods have been detained. It is to […]
