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...
Sectionwise Commentary on The Central Goods And Services Tax (Amendment) Act,2018 THE CENTRAL GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018 (NO. 31 OF 2018) [29th August, 2018] An Act further to amend the Central Goods and Services Tax Act, 2017. BE it enacted by Parliament in the Sixty-ninth Year of the Republic of India as follows:- […]
The objective of this document is to summarize all the updates of GST (Notifications, Circulars, other amendments and updates of GSTN and E-way bill portal) in one place. A. GST Notifications I. Notification No. 1/2019 – Central tax dated 15 Jan.2019: Notification No.01/2019 was issued to amend the conditions for treating the Supplies made against […]
‘A’ is an entrepreneur from Gujarat. His Company owns a Five Star Hotel, Marriage Garden & a Convention Centre in M.P. As the GST is still at nascent stage, he has following three queries: Query No. 1: Hotel is having different categories of rooms. The tariff of Executive Room is Rs.10000.00 per night over which […]
CBIC notified the applicability of CGST (Amendment) Act, 2018 with effect from 1st day of February, 2019 vide Notification No. 02/2019. The major changes with effect from 1st February, 2019 are enumerated here below: 1. Section – 2, Amendment of Definitions The definition of the term “adjudicating authority” has been amended by replacing the words, […]
Sh. Kiran Chimirala & Director General Anti-Profiteering Vs. M/s. Jubilant Food Work Ltd. (National Anti-Profiteering Authority) The National Anti-Profiteering Authority (NAA) passed the order on an email complaint filed by a customer that Jubilant FoodWorks had not reduced the prices of ‘Dominos Stuffed Garlic Bread’ and ‘Medium Veg Pizza’ despite a cut in GST rate […]
COMPREHENSIVE ANALYSIS UPDATED WITH THE AMENDMENTS IN THE RULES Vide CGST (Amendment) Act, 2018 as well as IGST (Amendment) Act, 2018; CGST Act, 2017 as well as IGST Act, 2017 have been amended respectively for the first time since the implementation of GST in our Country. Present write-up is an attempt to analyze the said […]
Suppose registered dealer A has sold goods worth Rs. 100000/- to registered dealer B. The category of goods is nil rated. Now as law, it should be shown in Table 8. If it is shown here then it is shown here as consolidated figure for the period for one month or three month as the case may be. No details regarding GST registration number of purchaser & name is mentioned here. So purchaser cannot match his nil rated purchases with his seller. This is somewhat cumbersome.
Pragati Automotion (P.) Ltd. Vs Union of India (Karnataka High Court) The petitioner is before this Court seeking a direction to the respondents to permit the petitioners to correct the bonafide error which has crept in while filing the GST Tran – 1 form because of which the petitioner is deprived of the transitional credit of […]
Kerala State Screening Committee on Anti-profiteering Vs M/s. S. J Spices Ltd (NAA) It is clear from the perusal of the facts of the case that there was no reduction in the rate of tax on the Black Pepper”(HSN code 09041140) w.e.f. 01.07.2017 and hence we find that there is no contravention of the anti-profiteering […]
Kerala State Screening Committee on Anti-profiteering Vs M/s. Sudarsans (National Anti-Profiteering Authority) DGAP has submitted in his report that the rate of tax on the product Brief (Jockey Brief IC125 M Black), 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, […]
