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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% ...
Quoting of HSN on Tax Invoices With effect from April 1, 2021 A. Quoting of HSN Classification on Invoices (With effect from April 1, 2021) – Notif. No Date Summary of Notification 78/2020 – Central Tax and 6/2020 – Integrated Tax 15-10-2020 HSN classification on Invoices (with effect from 01/04/2021) a. HSN at 6 digits for […]
Foreword: This is the first part of a 2-part write-up, that shall explore the RCM taxation of Ocean freight. This part -1 shall deal with CIF contracts, in which the freight component is unknown to an importer, followed by FOB. Part -1 – CIF Contracts of Import of goods, RCM on. Presently, ocean freight is […]
An inspection was conducted on a taxpayer registered in Jagadhri, Yamunanagar dealing in supply of Mobile Phones and other electronic items mainly through E-Commerce platforms such as Amazon, Flipkart etc. It was found that the taxpayer was not discharging his complete tax liability on the supplies made through E-Commerce Companies.
In view of beginning of a new financial year from 01st April, 2021; there are certain provisions in GST Act which have been made mandatory by CBIC and which should be kept in mind in order to avoid any trouble later. ♦ Central Board of Indirect Taxes and Customs (CBIC), in the Notification No. 05/2021 […]
In re Amogh R. Bhatwadekar (GST AAAR Maharashtra) IGST under reverse charge Mechanism (RCM) payable on purchase of e-goods from foreign suppliers Having pointed out the disputed issues as mentioned hereinabove, we set out to examine the place of supply in case of the impugned OIDAR services. In this regard, reference is invited to the […]
In re Great Lakes E-Learning Services Pvt. Ltd. (GST AAR Karnataka) FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA M/s Great Lakes E-Learning Services Pvt Ltd., Flat No:758-759, 19th Main, Sector-02, 1st Floor, HSR Layout, Near Sri Sai Mandir, Bengaluru-560102 (hereinafter referred as ‘applicant), having GSTIN: 29AAECB3694E1ZJ, filed an application for Advance […]
In re Shiv Shankara Health Care Enterprises (GST AAR Tamilnadu) Whether the goodwill paid to the partners at the time of retirement is liable to be taxed under GST Act. We have carefully considered the application, various submissions of the applicant, remarks of the jurisdictional officers and the request for withdrawal made by the applicant. […]
Methodology for grading the Audit Commissionerates, on both, qualitative performance in the form of QAR and quantitative performance in the form of API, and a composite annual grading is provided in this Manual.
The alco-beverage industry continues to be excessively regulated in India, even after over 70 years of independence. Such over regulation is not just in manufacture but also in sales and consumption. While we have no national economic policy on the same, simply because alco-beverage is state regulated, every state has its liquor or state excise […]
Deepak Naik Vs Prestige Estate Projects Ltd. (NAA) We find this to be a fit case where the Respondent’s claim of having passed on the benefit to his recipients/homebuyers requires to be verified against third party evidence in the form of written acknowledgements receipts from the homebuyers evidencing the receipt of the benefit, including its […]
