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 : 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% ...
The gross GST revenue collected in the month of June’ 2021 is₹92,849 crore of which CGST is ₹16,424 crore, SGST is ₹20,397, IGST is ₹49,079 crore (including ₹25,762 crore collected on import of goods) and Cess is ₹6,949 crore (including ₹809 crore collected on import of goods).
WORKS CONTRACT DEFINITION : ‘works contract’ means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract.” PRE GST V/S POST GST : ___ EXAMPLE RELATED TO REPAIRING OF CAR : 1. What is rate of GST 28% or […]
Here in this article, we will talk about issuance of Deficiency memo issued by the department after preliminary verification of the refund claim filed ; remedy available with the applicant after the issuance of memo etc. Relevant Legal Provision: “Rule 90(3)-Where any deficiencies are noticed, the proper officer shall communicate the deficiencies to the applicant […]
Here in this article, we will discuss about the applicability of GST Audit for the Financial Year 2020-21 with the help of relevant provisions of CGST Act, 2017, Finance Act, 2021 and Press Release of 43rd GST Council Meeting held on 28th May, 2021. GST Audit Provisions under CGST Act, 2017: 35 (5) Every registered […]
In re Shivam Agro Industries (GST AAAR Gujarat) AAAR confirm the Advance Ruling No. GUJ/GAAR/R/79/2020 dated 17.09.2020 to the extent it has been appealed, by holding that the products ‘Zn EDTA’ and ‘Fe EDTA’ being supplied by M/s. Shivam Agro Industries are classifiable under heading 38.24 (Tariff Item 3824 99 90) of the First Schedule […]
In re Global Vectra Helicorp Limited (GST AAAR Gujarat) In terms of the valuation provisions under GST legislation, amount recovered as reimbursement by the appellant M/s. Global Vectra Helicorp Ltd. from the customer, for the fuel procured for use in the helicopter provided on rent to customer is required to be included in the value […]
KNOWLEDGE SERIES-ANSWER ON ANSWER-I ANALYSIS OF THE GST ON DEVELOPMENT RIGHTS, TDR, PAID FSI BEFORE APRIL 2019 AND THEREAFTER Real estate industry is going through lot of changes since last 5 years. There are major reforms like Demonetisation, GST, RERA etc. which transform the real estate industry but it was not much favourable for initial […]
Amendment in Time Limit for Making Application for Revocation of Cancellation of Registration in GST Section 30 of the CGST Act, 2017 deals with ‘Revocation of Cancellation of Registration’. Finance Act, 2020 made a significant amendment in this Section, w.e.f. 1st January 2021, vide notification No. 92/2020- Central Tax, dated 22nd December 2020, which increased […]
GST registration is a simple online process. However, it get’s rejected, the most common reason of rejection/objection is defect in proof of principal place of business. This article analyses and explains the admissible proof of place of business for GST registration. As per GST REG-01 PART B of CGST Rules, 2017 read with Rule 8 […]
In 43rd GST Council meeting held as on 28th May 2021, council has declared an Amnesty Scheme to provide relief to taxpayers regarding late fee for pending returns. The same is notified through Notification No. 19/2021 – Central Tax dated 1st June 2021. The scheme is wide enough to cover the tax period from 1st […]
