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 : 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 High Court addresses GST show cause notice to Lakshmi Mobile, focusing on separate orders and hearing opportunities....
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...
E-way bill is applicable where any movement of goods value exceeding Rs 50000 is In relation to Supply, whether of taxable or non taxable goods, For reason other than Supply (Ex: -Branch Transfer within State, Job Work, Consignment, etc) and for Inward Supply from URD
In re R K Industries (GST AAR Maharashtra) Steel Mugs with plastic body are advertised and sold as steel mugs, as submitted by the applicant. It is the steel that gives the essential characteristic to the subject product. Liquids specially, is they are boiling are not preferred to be poured in plastic containers. Hence in […]
The Applicant received mobilization advances for the work contract services, in the pre-GST regime, and paid service tax on such advances received. The Applicant submits that VAT was neither paid nor payable on such advances as there was no transfer of property in goods.
In re M/s. Rajkot Nagrik Sahkari Bank Ltd (GST AAR Gujarat) Question 1 : In the facts and circumstances of the case whether Refundable Interest Free Deposit received could be treated as Supply under the provisions of Goods and Services Tax Act, 2017? And chargeable to tax in the hands of the applicant? Answer 1: […]
In re ITD Cementation India Ltd. (GAT AAAR West Bengal) It is clear from the very nature of the project that it creates infrastructure for commercial utilization of the national waterway. Though the Multi-modal IWT Terminal will facilitate commerce and business in and around Haldia, West Bengal, its creation is not for propagating any business […]
In re Shri Kailash Chandra (GST AAAR Rajasthan) We find that the Appellant had produced copies of the Volume-I and Volume-II of the Tender-Document No. 17/2016-17 dated 23.08.2016 issued by the Additional Chief Engineer , Public Health Engineering Department (PHED) , Region-II, Jodhpur inviting tenders for designing, providing, installation, commissioning, of 118 Nos. Solar Energy […]
The goods and the vehicle of the petitioner have been seized as the date of the tax invoice mentioned in the E-WAY bill was different from the date mentioned on the tax invoice.
Article covers Meaning of Annual Return,Who should file Annual Return, Due date for filing annual return, Different types of Annual Return, Penalty for late filing of Annual GST return, Broad Overview of GSTR -9, Format of GSTR -9 and How to prepare GSTR-9. This is our first ever annual return since the implementation of Goods […]
Recently notifications were issued in relation to the real estate industry, what are the provisions in relation to applicability of Reverse charge mechanism (RCM) to builders and developers, do they need to pay tax under RCM ?
Article explains Conditions under which Input Tax credit can be availed under GST Regime, Conditions under which Input Tax credit can’t be availed, Other items on which ITC is not eligible in certain cases, Other points regarding Input Tax Credit Availment, Some Important Provisions related to ITC, Transitional Provisions Based on Input Tax Credit (ITC) […]
