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 : Explore the latest GST changes for hotels and restaurants effective April 2025, including revised definitions, compliance, declara...
Goods and Services Tax : Ensure compliance with GST for March 2025. Includes reconciliations, ITC claims, LUT filing, e-invoicing requirements, and key dea...
Goods and Services Tax : Supreme Court & Bombay HC uphold GST error rectification rights, ensuring ITC claims for bonafide buyers despite supplier errors, ...
Goods and Services Tax : Learn about Input Service Distributor (ISD) in GST, its implementation, practical procedures, benefits, drawbacks, and compliance ...
Goods and Services Tax : Article is an attempt to provide a detailed analysis of GST Amnesty Scheme under Section 128-A, strategic approaches for different...
Goods and Services Tax : Understand GST rules for restaurant services in 'specified premises' post-April 2025. Learn about tax rates, declarations, and ITC...
Goods and Services Tax : Insights on GST policies for medicines and medical goods, exemptions for healthcare services, and GST revenue data from 2019 to 20...
Goods and Services Tax : Maharashtra GST Dept cancels GST registrations of non-genuine taxpayers as of Feb 2025; details include GSTNs, trade names, and ca...
Goods and Services Tax : Key GST issues faced by taxpayers, including registration delays, documentation challenges, appeal backlogs, and the need for poli...
Goods and Services Tax : Details on import duties, GST rates, and tax incentives for lifesaving medical devices in India. Learn about GST Council's role an...
Goods and Services Tax : Bombay High Court held that Stressed Assets Stabilization Fund is a deemed dealer as per Explanation to section 2(8) of the Mahara...
Goods and Services Tax : Gujarat HC allows IGST refund under Section 16(3)(b) and directs authorities to amend shipping bills in ICEGATE to resolve GST ID ...
Goods and Services Tax : Delhi High Court held that retrospective cancellation of GST registration without assigning reason in SCN and in final order is un...
Goods and Services Tax : Delhi High Court held that section 67(7) of the CGST Act mandates that notice of extension of the seizure is required to be issued...
Goods and Services Tax : Supreme Court dismisses CBIC's plea, urging realistic GST correction timelines to prevent unfair tax burden due to clerical errors...
Goods and Services Tax : The CBIC has amended GST Rules 2017, introducing changes in refund eligibility and appeal procedures. Effective from March 27, 202...
Goods and Services Tax : New GST circular clarifies payment via GSTR-3B for Section 128A benefits, and appeal withdrawals for mixed period demands....
Goods and Services Tax : Maharashtra's 2025 Act allows PSUs to settle tax arrears, interest, penalties, and fees under various state tax laws. Learn about ...
Goods and Services Tax : Learn about the Kerala SGST Act's interest and penalty waiver under Section 128A, eligibility, application process, and compliance...
Goods and Services Tax : CBIC discusses revenue trends, HR promotions, sports events, and duty evasion cases in a recent review meeting. Key updates on inv...
Compulsory Payment of tax before filing of GSTR-3B-Inconsistent working of GST portal Section 146 of the CGST Act, 2017 provides that the Government may notify the common elecronic portal for facilitating the registration, payment of taxes, furnishing of returns and carrying out other purposes under the said Act. In exercise of the powers u/s 146 […]
Every registered dealers has to compare input tax credit claimed in GSTR 3B with their GSTR 2A report. I am attaching an excel format which will make the comparison mush more easy.
We all know that GST rates for restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging, is 5%.
FAQs of filing of GSTR-4 Q.1 What is Form GSTR-4? Ans: Form GSTR-4 is to be filed by taxpayers to provide summary of outward supplies, tax payable thereon etc. Such taxpayers are also required to report summary of import of services and supplies attracting reverse charge. Form GSTR-4 is to be filed by taxpayers who […]
Semi-stitched Salwar/Churidar are liable to GST @ 5% [CGST-2.5% and SGST-2.5%], if the Sale Value is less than Rs. 1000/- per piece and @ 12% [CGST-6% and SGST-6%], if the sale value is more than Rs. 1000/- per piece.
In re M/s U.S. Polytech (GST AAAR West Bengal) P P Non-woven bags manufactured by the Applicant from ‘Non-woven fabric’ under HSN 5603 falls under HSN 6305 33 00 and the applicable rate for the bags of value not exceeding Rs.1000/= per piece is taxable at the rate of 5% under Serial No. 224 of […]
Vsg Exports Pvt Ltd Vs. Commissioner of Customs (Madras High Court) Facts Refund of Integrated Tax (IGST) paid on the goods exported out of India. Since the respondents did not refund the IGST amount, the Writ Petition was filed. According to the petitioner, they have claimed lower rate drawback as per Notification 131/2016(NT) , dated […]
Clix Capital Services (P.) Ltd. Vs Union of India (Delhi High Court) It is submitted by learned counsel for the petitioner that further to the previous directions, the Form GSTR-3B filed manually has since been processed and the notional demand in respect of Rs.16.80 crores has been reversed. It is submitted that in these circumstances, […]
A. FAQs on Filing Reply or Taking Actions during General Penalty Proceedings u/s 125 of Central Goods & Services Tax Act, 2017. General Penalty: Q.1 When can a General Penalty be imposed on a taxable person? Ans: General Penalty can be imposed under Section 125 on a taxable person, when he/she contravenes any provisions of […]
In this article you will get to know about all the 4 Types of ITC Forms available at GST Portal in brief and will help to get a clear understanding about them by reading CRUX. There are 4 types of ITC Forms, which are as follows:- ♣ ITC 01 – ITC for new GST Registration […]
