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 : Understand the GST fake invoice issue, tax demand, penalties, and possible solutions, including appeals, payments, and expected am...
Goods and Services Tax : Learn about Input Credit Reversal under Sec 16(2) of GST, its conditions, impact on buyers and sellers, and compliance requirement...
Goods and Services Tax : Explore the implications of Section 16(2)(c) of the CGST Act, balancing taxpayer rights and government revenue in Input Tax Credit...
Goods and Services Tax : Learn about Section 128A of CGST Act, introduced to reduce litigation in non-fraud cases, covering tax waivers, notified dates, co...
Goods and Services Tax : Learn how to address GST notices on excess ITC claimed in GSTR-3B compared to GSTR-2B with structured replies, reconciliation step...
Goods and Services Tax : Avoid GST phishing scams. GSTN never asks for personal details via calls, emails, or SMS. Verify sources and avoid clicking on unt...
Goods and Services Tax : The GST Council has deferred decisions on insurance premium taxation, granting more time to the GoM to finalize its recommendation...
Goods and Services Tax : Tirumala Tirupati Devasthanam gets GST exemptions on religious services, but GST of ₹36.28 crore was paid in 2024-25. Details of...
Goods and Services Tax : NBEMS stopped collecting GST on course fees per court order. Refund processing has begun, but no enquiry has been instituted. Deta...
Goods and Services Tax : Tobacco tax revenue contributed 1.27%-2.75% of Gross Tax Revenue from 2016-2024. Funds are allocated across government programs, i...
Goods and Services Tax : Andhra Pradesh HC quashes GST assessment order due to missing DIN, citing Supreme Court and CBIC guidelines. Fresh assessment dire...
Goods and Services Tax : Supreme Court rejects SLP of Goverdhandham Estate against Rajasthan HC's decision in GST dispute over ITC eligibility on elevators...
Goods and Services Tax : Madras High Court directed granting of one final opportunity of being heard as demanded by assessee on payment of 10% of the dispu...
Goods and Services Tax : Petitioner runs a hotel and registered under GST. It was issued a notice in GST ASMT-10 intimating certain discrepancies which sta...
Goods and Services Tax : Kerala HC orders IGST refund decision within two months, reviewing the petitioner’s “risky exporter” status. Refund claim pe...
Goods and Services Tax : CBIC detects Rs. 18.10 crore GST evasion in real estate and organizes a CPR training workshop for officers. Post-Budget discussion...
Goods and Services Tax : Maharashtra establishes GST Suvidha Kendra for Aadhaar-based biometric authentication and document verification for new GST regist...
Goods and Services Tax : Clarified procedure for appeals under Section 128A of CGST Act 2017, addressing disputes on interest and penalty where tax is full...
Goods and Services Tax : GST applicants in Maharashtra & Lakshadweep must complete biometric Aadhaar authentication & document verification at GST Suvidha ...
Goods and Services Tax : GST advisory clarifies E-Way Bill rules for goods under Chapter 71, excluding HSN 7117. Mandatory in Kerala; voluntary EWB generat...
In re S R Propellers Pvt. Ltd. (GST AAR Karnataka) Whether the rate of tax applicable is 5% on commodities such as marine propellers, rudder set, stern tube set, propeller shaft and couplings used only for the purpose of the fishing or floating vessels? The concessional rate of 5% GST in terms of entry number […]
In re M/s. Kohinoor Woods (GST AAR Karnataka) In this case, instead of Forestry Department taking the responsibility of cutting the trees it directed the applicant to cut and remove the standing live Tree. Thus applicant is ultimately removing the cut log and not the live trees, Here the job of cutting is undertaken by […]
Suggestions in respect of Form 9: At the outset, we humbly submit that Form GSTR 9 which is the Annual Return is supposed to be the summary of all supplies made by a taxpayer during a financial year and should be simpler in terms of compliance. We humbly submit our point wise suggestions as under:
In re Kwality Mobikes (P) Ltd. (GST AAR Karnataka) a) Whether the volume discount received on purchases is liable for GST? If yes, under which HSN/SAC? The Volume Discount received on purchases in the form of credit note without any adjustment of GST is not liable for GST. b) Whether volume discount received on retail […]
In re Informatics Publishing Ltd. (GST AAR Karnataka) Whether the input tax credit is available when the online educational journals and periodicals are supplied to the Educational Institutions other than to pre-school and higher secondary school or equivalent, which is exempt by virtue of Notification No. 2/2018-Central Tax (Rate) dated 25.01.2018? The providing of access […]
Whether services provided by applicant to foreign client amount to export of service cannot be answered as Section 97 of CGST Act, 2017 does not empower Authority to give Ruling on Place of Supply of Goods or Services.
In re Hemchand Yadav Vishwavidyalaya (GST AAR Chhattisgarh) The applicant being only registered as a Tax deductor under Section 51 of the CGST and CGGST Act holding GSTIN-22AAAJH0647Q1DD and not having any another GSTIN as supplier of goods or services till 24-6-2019 would not be liable for under reverse charge, in view of the exclusions […]
Petitioner has highlighted several grievances with regard to the functioning of the GSTN system. Some of the issues highlighted relates to the technical and procedural aspects. The respondents must resolve these issues after understanding the difficulties that they are posing to the users.
The grievance of the petitioners is also that the statutory mechanism created for entertaining IGST refund claims is not being implemented, and that there are some inherent lacunas in the scheme formulated by the Respondents to process the refund claims.
Seeing the changes made in Income Tax, same were expected in GST. But only law and procedure related changes were recommended. Also, GST rates related to supply of goods and services were proposed to change.
