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 : GST appeal filing deadline is 3 calendar months plus 1 month condonation. Revenue's 90+30 days approach is incorrect as per judici...
Goods and Services Tax : Bombay HC ruled that an SCN cannot be issued without considering the reply to a pre-consultation notice, emphasizing procedural fa...
Goods and Services Tax : From April 2025, ISD registration becomes mandatory for distributing ITC under GST. Learn about key changes, compliance, and chall...
Goods and Services Tax : Find the GST SPL-02 letter format for the GST Amnesty Scheme 2024, including DRC-03 payment details and interest relief requests u...
Goods and Services Tax : Under GST law, authorities cannot seize cash or valuables unless linked to tax evasion. Recent court rulings confirm such seizures...
Goods and Services Tax : The government has introduced measures to ease GST compliance for MSMEs, including higher thresholds, simplified returns, and digi...
Goods and Services Tax : The government reviews GST rate rationalization and tax slab changes while expanding digital banking and financial inclusion effor...
Goods and Services Tax : The government addresses concerns over GST hike on agricultural pump-sets, its impact on sales, and input tax credit refunds based...
Goods and Services Tax : The government awaits GST Council recommendations on Jeevan Rakshak life insurance GST reduction. No proposal exists for additiona...
Goods and Services Tax : The Indian government addresses GST reduction on health insurance, anti-profiteering measures, and revenue impact, awaiting GST Co...
Goods and Services Tax : Madras High Court dismisses Ragem Motors' writ petition on GST demand for non-taxable receipts, citing availability of statutory r...
Goods and Services Tax : Madras High Court addresses GST registration cancellation for non-filing. Details on compliance and court-ordered revival conditio...
Goods and Services Tax : Chhattisgarh High Court dismissed Nandan Steels’ appeal against GST credit denial, ruling that delay beyond the prescribed limit...
Goods and Services Tax : Madras High Court invalidates assessment order in M.Vimalraj Vs Union of India due to lack of proper notice service under GST Act....
Goods and Services Tax : The Allahabad HC dismissed HDB Financial's writ petition challenging a ₹5.4 lakh GST penalty, advising the petitioner to pursue ...
Goods and Services Tax : Kerala GST enables video conferencing for personal hearings to improve efficiency. Physical hearings remain an option in exception...
Goods and Services Tax : Kerala SGST launches Centralised Refund Processing from March 15, 2025, ensuring faster verification, virtual hearings, and stream...
Goods and Services Tax : Highlights include the AEO Mutual Recognition Agreement with New Zealand, NACIN’s capacity-building strategies, and a Rs. 6.53 c...
Goods and Services Tax : GSTN introduces biometric Aadhaar authentication and document verification for GST registration applicants in Uttar Pradesh, effec...
Goods and Services Tax : Detailed amendments to Notification No. 02/2017-Central Tax, revising territorial jurisdictions for Alwar, Chennai Outer, Jaipur, ...
The name of the Scheme shall be known as the “Vyavhaari Evam Sewa Pradatta Sammaan Yojana-2019. The Scheme shall be operative from financial year 2019-20 and shall continue till further orders.
Rates of Tax on Job Work wef from 01st October, 2019 Difference between Entry 26(id) and 26(iv) of Notification No. 11/2017-CTR On 30th September 2019, CBIC had issued a Notification No. 20/2019-Central Tax (Rate) to give effect to Recommendations made by GST Council in its 37th Meeting held in Goa. By this Notification No. 20/2019-Central Tax (Rate), CBIC […]
The Tyre Plaza Vs Union of India & Ors. (Delhi High Court) Learned counsel for the Petitioner points out that in the present case, the eligibility of the Petitioner to claim the input tax credit (ITC) has not been doubted by the Respondents. However, for no fault of the Petitioner, despite repeated attempts, it could […]
Mistakes People makes in GSTR- 3B which may leads to wrong reporting in GSTR 9 After filling some Annual return GSTR 9, WE have found that, many people are making following 4 mistakes in day-to-day accounting. That leads to wrong reporting in GSTR 3B & then leads to wrong reporting in GSTR 9. Mind well, […]
Related Provisions 1. Section 2(39), 147, 54(1), Explanation 1, 2(b) of CGST act, 2. 2nd Proviso to Rule 89(1) 3. Notification 47/2017-CGST, 48/2017-CGST, 49/2017-CGST, 01/2019-CGST What is Deemed Export 1. Definition of Deemed export 2(39) “deemed exports” means such supplies of goods as may be notified under section 147; 2. Section 147 of CGST Act, […]
Refund of tax paid on Export of Goods: The Process of Refund of tax paid at the time of Export of goods is almost automatic. The step by step process to claim the refund is as follows. Report the Export of goods in appropriate tab 6A of GSTR-1 with appropriate information like Shipping bill No., […]
Sikka Motors Pvt. Ltd. Vs Commissioner, Central Goods And Service Tax & Ors. (Delhi High Court) Learned counsel for the Petitioner points out that in the present case, the eligibility of the Petitioner to claim ITC has not been doubted by the Respondents. However, for no fault of the Petitioner, despite filing the form GST […]
The Constitution of India provides that the Parliament may, by law, provide the manner in which goods and services tax, collected on following supplies of goods or services or both, shall be apportioned in between the Union and the States, namely:- (i) supply of goods or services or both in the course of inter-State trade […]
GST may not be applicable on Housing Societies 1. Recently Hon. Supreme Court has given a landmark judgement with regard to levy of sales tax on goods supplied by clubs to its members and service tax on services provided by clubs to its members. Surely this is going to cast shadow on the levy of […]
As a step forward towards Ease of Doing Business initiative, MGSTD has now introduced facility to make payment of PTRC and PTEC in single screen through its web-site. This facility is optional.
