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 : 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 : Learn about Input Service Distributor (ISD), its registration, credit distribution process, and compliance requirements under GST ...
Goods and Services Tax : Starting from 1st April 2025, all GST-registered persons who have multiple GSTINs under the same PAN must register as an Input Ser...
Goods and Services Tax : Understand the impact of GST ITC on immovable properties post the 55th GST Council Meeting, including changes to Section 17(5)(d) ...
Goods and Services Tax : Odisha Finance Department clarifies that GST does not apply to compensation for land and building acquisition, advising government...
Goods and Services Tax : GST on commercial coaching services, exemptions for educational institutions, and book tax status. Details on revenue and relief m...
Goods and Services Tax : Government considers GST reforms based on industry feedback. Recent changes include ITC time extension, tax waiver, appeal deposit...
Goods and Services Tax : Online gaming tax collection lacks specific tracking. Govt issued notices for ₹1.43 lakh crore. GST at 28% applies to real money...
Goods and Services Tax : Tamil Nadu trade associations have requested GST reductions on food, camphor, and services. No GST Council recommendation yet on m...
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 High Court addresses GST show cause notice to Lakshmi Mobile, focusing on separate orders and hearing opportunities....
Goods and Services Tax : Madras High Court resolves Tvl. Arumugasamy tax case. 25% disputed tax payment allows a new hearing. Read the full order summary. ...
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, ...
Goods and Services Tax : CBIC invites proposals from CGST zones to reorganize territorial jurisdictions, aiming for a comprehensive assessment. Deadline fo...
Goods and Services Tax : CBIC newsletter notes Women's Day celebrations, post-budget interactions, and DRI's gold smuggling seizures in Bengaluru and Mumba...
THE RESTRICTIVE DEFINITION OF THE TERM GIVEN IN THE GST LAW IS ULTRA VIRES THE CONSTITUTION AND HENCE VOID 1. HISTORICAL BACKGROUND 1.1. Prior to the 46th amendment of the Constitution in 1982, which introduced Article 366(29A) into it, The States and the Centre had no power to tax WORKS CONTRACTS, that is, contracts for […]
There are some recent media reports which brings out that the GST department is monitoring and watching over the discounts and offers given by car and other dealers to its customers to know whether any kind of revenue leakage occur to the exchequer from these transactions. As the discounts are passing in difference ways and […]
Real Estate is an important part of the economy and is accountable for extensive part of its development investment, advancement of the nation’s infrastructure. The taxation of the real estate segment has also been challenging and litigated in many aspects. There are many open issues in relation to the determination of point of taxation and valuation under both direct and indirect taxes.
Audit under GST is the examination of records, returns and other documents maintained by a registered dealer. The aim is to verify the correctness of Turnover declared, Taxes paid, Refund claimed and input Tax Credit availed by an assessed as per provisions under GST along with is to assess the auditee’s compliance with the provision of GST Act and Rules.
1. What is Joint Development Agreement (JDA)? • This is an arrangement between an owner of the land and a builder where the land owner contributes the land and the developer undertakes the responsibility of obtaining approvals, property development, launching and marketing the project with the help of his financial resources. • As beneficial it […]
M/s. Neuvera Wellness Ventures Pvt Ltd Vs State of Gujarat (Gujarat High Court) The impugned order dated 2.4.2019 passed by the second respondent (Annexure-H to the petition) is hereby quashed and set aside. The matter is restored to the file of the second respondent who shall decide the same afresh in accordance with law after giving […]
In re M/s Vinayak Stone Crusher (GST AAR Rajasthan) a. The service provided by the State of Rajasthan to the applicant for which royalty is being paid is classifiable under 997337. b. The rate of GST on service provided by the State of Rajasthan to the applicant for which royalty is being paid is 18% (SGST […]
In re Ms. All Rajasthan Corrugated Board and Box Manufacturers Association (GST AAR Rajasthan) I. The Service provided by the applicant to the delegates and exhibitors is a composite supply and classifiable under Service Code 998596 having Service description ‘Events, exhibitions, conventions and trade shows organizations and assistance services’ as per Annexure: Scheme of Classification […]
List of metropolitan cities provided in the said clause includes Mumbai (whole of MMR i.e. Mumbai Metropolitan Region) with its respective geographical limits prescribed by an order issued by the Central or State Government in this regard.
Recently on 33rd and 34th meeting of GST council has brought a paradigm shift into the GST application on Real estate sector. As per the revised rates effective from 01.04.2019 GST would be applicable at the rate of 5% on residential properties and 1% on affordable segments of Residential properties WITHOUT ITC after 1/3rd abatement […]
