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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% ...
The Financial Year 2020-21 has been a very unusual year since the inception of GST in terms of multiple extensions through various notifications. Vide this article we are providing the readers all the necessary information pertaining to GSTR-3B in respect of due date and the applicable late fees/ interest along with the relevant Notification Number […]
Looking through Validity of GST (Compensation to States) Act of 2017, and other allied matters under ‘Union of India vs. Mohit Mineral Private Ltd.’ CASE: Union of India v. Mohit Mineral Private Ltd. Question Validity of GST (Compensation to States) Act, 2017. Act provides for cess in order to compensate states for the loss suffered […]
Impact of GST on Accounting ♦ Introduction of GST from 1st July 2017, India has moved towards a single indirect tax regime for goods & services for the entire country with uniform accounting system under GST. ♦ State-wise Registration and Accounting (Person liable for registration as per Section 22 of CGST Act) ♦ Supplies without […]
In view of the surging COVID-19 pandemic, a further relaxation for import of relief goods has been made by issue of ad hoc exemption Order No. 04/2021-Customs dated 03.05.2021. This grants exemption from IGST on goods for COVID-19 relief imported free of cost for free distribution till 30th June, 2021.
1. All statutory dates under GST and Income Tax by which either tax is to be paid or return has to be filed, maybe extended till 31st August, 2021. 2. Challan should be treated at a document of payment and not Form GSTR-3B under GST. this will encourage the tax payer to pay tax early and the government too will get the taxes in time.
In a bid to provide relief to COVID-19 hit businesses, the finance ministry had on 1st May, 2021 notified nine changes in the compliance requirements under the Goods and Services Tax (GST) regime. This includes extension of the deadline for filing GST returns, reduced quantum of late fee, and even late fee waiver in some […]
Waiver of interest and late fee to normal taxpayers (filing return on monthly or quarterly basis) and composition taxpayers, for the tax periods of March and April, 2021 Government has granted waiver from payment of interest and/or late fee to normal (Monthly / Quarterly) & composition taxpayers for the tax periods of March and April, […]
The Rule of Law is that ‘No Innocent person should be punished’. Under GST Regime as we feel that this rule is not being followed by the GST Officers all over India. Even sending a notice to the innocent registered person is one of the punishments. The GST Authority, now-a-days, are sending notices to every […]
The use of gift vouchers or prepaid vouchers/cards in businesses has gained popularity, not only in B2C transactions but also in B2B transactions. Voucher -Under GST Regime: “Section 2(118) “voucher” means an instrument where there is an obligation to accept it as consideration or part consideration for a supply of goods or services or both […]
Hon. CM of West Bengal has written to the Hon Prime Minister of India seeking exemption from GST/Customs duty and other duties and taxes on some items and COVID related drugs. Hon’ble Finance Minister Smt. Nirmala Sitharaman has responded on letter by Hon. CM of West Bengal to Prime minister Narendra Modi by way of […]
