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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 : The article explains that taxpayers with orders communicated before 1 April 2026 must file GSTAT appeals by 30 June 2026 to preser...
Goods and Services Tax : High Courts have held that taxpayers with cancelled GST registrations cannot be expected to monitor the portal continuously, makin...
Goods and Services Tax : The article examines the benefits and trade-offs of the composition scheme, helping small businesses determine whether the concess...
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 is the biggest tax reform of the Country that subsumed various taxes in a single tax. With the introduction of GST the cascading effect has been abolished. It is an indirect nature tax applicable on the supply of goods or services or both. The taxable event of GST is supply. The CGST Act, 2017 […]
This is to apprise of a recent circular bearing no. 157/13/2021-GST, dated 20th July, 2021 issued by the CBIC for ‘Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021’ as follows: Hon’ble Supreme Court has provided for extension of limitation vide an order dated 27 April 2021 […]
Background 1. Due to COVID – 19 pandemic, everyone faced several challenges in pursuing the requisite actions within the time frame given under the various laws. Hon’ble Supreme Court recognizing the same, on suo motu basis, passed the first Order (Suo Motu Writ Petition (Civil) No(s). 3/2020)) dated 23.03.2020 granting the relief in terms of […]
Introduction In this article, we would touch upon a comprehensive analysis of the Electronic Commerce industry along with the relevant aspects which are likely to impact their business operations. As per Section 2(45) of CGST Act, 2017, “electronic commerce operator means any person who owns, operates or manages digital or electronic facility or platform for […]
Circular No. 76/50/2018-GST dated 31st December, 2018 provides clarification on issues in case of sale of used vehicles, seized and confiscated goods, old and used goods, waste and scrap by Government departments. 1. Is supply of used vehicles, seized and confiscated goods, old and used goods, waste and scrap by Government departments are taxable? Yes, […]
Availment of ITC Credit for the Month of June-2021-How to Calculate 5% Provisional ITC in Form GSTR-3B as per the CGST Rule 36(4) Rule 36(4) restricts the availment of input tax credit beyond 5% of the ITC reflected in Form GSTR 2A/2B. However, as per Notification No. 13/2021-CT dated 1st May 2021 as amended by […]
This article briefly talks about the Macroeconomic reasons which are closely aligned and in sync with fiscal policy & taxation regimes and its after-effects. A detailed explanation which is placed on record to show that the tax reliefs given by the government, has only led to a fiscal and economic collapse which the Nation and its citizens can’t ill afford to face at this juncture.
R. J. Trading Co. Vs Commissioner of CGST, Delhi North & Ors. (Delhi High Court) Search and Seizure carried out by the Inspector of CGST without authority of a proper jurisdictional officer is unlawful – Delhi High Court In case of R J Trading Company vs. Commissioner of CGST, Delhi (W.P.(C).4847/2021 it is held that […]
Functionalities built for Manual upload of Adjudication / Appeal Orders issued by State / Union Territory GST Authorities and Review of these Orders, are now available for use by officers in the review section of executive commissionerates.
Functionality built for Manual upload of Appeal Orders issued off line by Appellate Authority, is now available for use by the officers. This functionality is mainly built for review section of the commissionerates.
