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, ...
Out of many controversial issues under GST, one of the most discussed issues is applicability of GST ocean freight under reverse charge mechanism (in case of goods imported on CIF basis). Some of the professional are of the view that pay tax under reverse charge mechanism and take the credit of it. However, it is […]
Clarification on GST on Maintenance Charges paid by Members to Resident Welfare Society vide Circular No 109/28/2019- GST issued by Tax Research Unit dated 22nd July 2019 GST on monthly subscription/contribution charged by a Residential Welfare Association from its members: Even though a clarification was earlier issued by TRU earlier, there were numerous queries on […]
The Kerala flood cess rules 2019 shall be implemented from 01st August 2019 onwards for two years i.e till July 2021. As per the aforesaid Rules read with the amendments thereon, the Kerala flood cess (KFC) shall be imposed at the rate of 1% and/or 0.25% on the following local outward supplies (Intrastate outward supplies) made to B2C […]
The Indian Business Support Services industry may soon face a setback due to the recent ruling of Authority of Advance Ruling in the case of M/s Vserv Global Private Limited
Rajeev Traders Vs State Of U. P. (Allahabad High Court) Allahabad High Court held that once it was admitted that assessee had not recorded goods found stored at his disclosed place of business, in his books of account, a presumption of goods having been ‘secreted’ as per CGST Section 67 did arise. Upholding seizure of […]
LC Infra Projects Pvt. Ltd. Vs Union of India (Karnataka High Court) Section 73 of the Chapter XV of the Act – contemplates that where it appears to the proper officer that any tax has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised […]
GST on monthly subscription/contribution charged by a Residential Welfare Association from its members A number of issues have been raised regarding the GST payable on the amount charged by a Residential Welfare Association for providing services and goods for the common use of its members in a housing society or a residential complex. The same […]
In GST audit u/s 35(5), there is no specific report have to be given by the GST auditor. GST auditor has to certify the prescribed Reconciliation Statement from GSTR 9C. Auditor have to fill Part B portion (as per requirement) of GSTR 9C with proper observations/ comments / discrepancies /disclosures and certify true and correctness of GSTR 9Cs reconciliation after giving proper recommendation in part A.
Tax is levied for public purposes and when it is collected, it becomes part of revenue of the State. Benefit of tax cannot be given to the taxpayer. The Constitution Bench of the Honorable Supreme Court of India, in its judgment in the Commissioner, Hindu Religious Endowments, Madras vs. Sri Lakshmindra Thirtha Swamiar of Sri […]
Article explains Taxability of Lottery under Goods and Services Tax Act, 2017, Whether lottery is goods or services, Whether the lottery should be in physical form to be considered as goods, What are the conditions for making supply of lottery a taxable supply, What is the rate of tax of lottery, Is an invoice required […]
