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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% ...
Important changes related to QRMP Scheme GSTN published changes related to QRMP Scheme implemented on the GST Portal for the taxpayers on 06/07/2021 in News and Updates on https://www.gst.gov.in/ Few important changes related to QRMP Scheme implemented on the GST Portal for the taxpayers are as given below:- Auto population of GSTR-3B liability from IFF […]
In re Foods and Inns Limited (GST AAR Andhra Pradesh) Question: Can the Mango Pulp/puree be treated as fresh fruit and exemption be claimed on it? If not whether the mango pulp/puree falls under the heading 20079910 or 0804 or 2008? Answer: Negative. Question: What is the rate of tax payable on outward supplies of […]
In re Mody Education Foundation (GST AAR Rajasthan) In the instant case, we find that the exemption to accommodation service is applicable in respect of a unit of accommodation where tariff is below Rs. 1000/- per day. Notification No. 11/2017-CT(Rate) as discussed above provides applicable GST rate as per declared tariff of a unit of […]
Filing of GSTR 3B is considered to be the simplest return form by the Government as it might include reporting of only 7 Figures i.e. Sales + Output IGST /CGST/SGST and Input IGST/CGST/SGST. Further the same is auto populated in GSTR 3B, based on GSTR 1 and GSTR 2B. Any manual modification in auto populated/system […]
Few important changes related to QRMP Scheme have been implemented on the GSTN Portal for the taxpayers on 06/07/2021 which includes Auto population of GSTR-3B liability from IFF and Form GSTR 1, Nil filing of Form GSTR-1 (Quarterly) through SMS and Impact of cancellation of registration on liability to file Form GSTR-1.
Ground Reality of GST Amnesty Scheme & Relaxation of Late Fees as provided under GST in the 43rd GST Council Meeting. Late Fee Amnesty Scheme for pending returns in FORM GSTR-3B for the tax period of July, 2017 to April, 2021. The GST Council has notified Amnesty scheme to provide relief and a final opportunity […]
The supplies between distinct persons and related persons are subject to derogate measure, such that the transaction value is discarded at the very outset and the valuation of the supplies should be on the basis of objective rules. The first objective criteria is ‘open market value’ [Rule 28], a value not easily available, if at […]
Sec 16(4) of CGST Act, 2017 – Is Hon’ble Apex Court’s decision in the case of ALD Automotive (P) Ltd. equally relevant in GST regime? GST was introduced in India with a promise of a seamless flow of credit. Dreams were sold that cascading effect of taxes will vanish in thin air once GST is […]
1. GST DEADLINES 1.1. Deadlines | July 21 GST Compliance Calendar–July 2021 Due Date Return/ Compliance Remarks 11 July 21 GSTR1 (June 21) Return of Outward Supplies- Monthly Return 13 July 21 GSTR1 (April- June 21) Return of Outward Supplies- QRMP 14 July 21 GSTR2B (June 21) Auto Drafted ITC Statement available for download 18 July […]
AAR, Maharashtra has held that a liaison office of the DCCI to be an ‘intermediary’ which is providing services. Further held that, the liaison office cannot be considered as non-profit making organization, and the activities undertaken are covered under the scope of ‘Commerce’, ‘Business’ and ‘Supply’.
