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 : Understand the GST fake invoice issue, tax demand, penalties, and possible solutions, including appeals, payments, and expected am...
Goods and Services Tax : Learn about Input Credit Reversal under Sec 16(2) of GST, its conditions, impact on buyers and sellers, and compliance requirement...
Goods and Services Tax : Explore the implications of Section 16(2)(c) of the CGST Act, balancing taxpayer rights and government revenue in Input Tax Credit...
Goods and Services Tax : Learn about Section 128A of CGST Act, introduced to reduce litigation in non-fraud cases, covering tax waivers, notified dates, co...
Goods and Services Tax : Learn how to address GST notices on excess ITC claimed in GSTR-3B compared to GSTR-2B with structured replies, reconciliation step...
Goods and Services Tax : West Bengal's GST share dropped from 4.6% in 2019-20 to 4% in 2024-25. Learn about factors affecting revenue, government measures,...
Goods and Services Tax : Government addresses GST exemption on health & life insurance premiums, forming a GoM for review. Key updates on current exemption...
Goods and Services Tax : The government addresses GST complexities with reforms, fraud crackdowns, and MSME compliance relief. Learn about tax slabs, exemp...
Goods and Services Tax : GST on leased properties remains at 18%. Recent changes exclude composition taxpayers from reverse charge liability. No central da...
Goods and Services Tax : GST on commercial training is 18%, while educational institutions' services and books are exempt. Details of GST collection and me...
Goods and Services Tax : West Bengal AAAR denies GST exemption on upfront premium for land lease, citing non-fulfillment of conditions under Notification 1...
Goods and Services Tax : Calcutta High Court quashes GST penalty and goods detention, ruling no intent to evade tax. Authorities directed to release goods ...
Goods and Services Tax : Andhra Pradesh HC quashes GST assessment order due to missing DIN, citing Supreme Court and CBIC guidelines. Fresh assessment dire...
Goods and Services Tax : Supreme Court rejects SLP of Goverdhandham Estate against Rajasthan HC's decision in GST dispute over ITC eligibility on elevators...
Goods and Services Tax : Madras High Court directed granting of one final opportunity of being heard as demanded by assessee on payment of 10% of the dispu...
Goods and Services Tax : The Ministry of Finance has notified the implementation dates for specific provisions of the GST Amendment Rules, 2024. Key rules ...
Goods and Services Tax : CBIC detects Rs. 18.10 crore GST evasion in real estate and organizes a CPR training workshop for officers. Post-Budget discussion...
Goods and Services Tax : Maharashtra establishes GST Suvidha Kendra for Aadhaar-based biometric authentication and document verification for new GST regist...
Goods and Services Tax : Clarified procedure for appeals under Section 128A of CGST Act 2017, addressing disputes on interest and penalty where tax is full...
Goods and Services Tax : GST applicants in Maharashtra & Lakshadweep must complete biometric Aadhaar authentication & document verification at GST Suvidha ...
‘Inspection’ is a new provision under the CGST/SGST Act. It is a softer provision than search to enable officers to access any place of business of a taxable person and also any place of business of a person engaged in transporting goods or who is an owner or an operator of a warehouse or godown.
What is the time limit within which appeals should be filed against any order under GST? For an Appeal by the aggrieved person – Appeal to the prescribed Appellate Authority has to be made within three months from the date on which the said decision or order is communicated to such person.
Which are the applicable sections for the purpose of recovery of GST short paid or not paid or amount erroneously refunded or input tax credit wrongly availed or utilized? Section 73 deals with the cases where there is no invocation of fraud/suppression/mis-statement etc. Section 74 deals with cases where the provisions related to fraud/suppression/mis-statement etc. are invoked.
In re Sheetal Tyagi (GST AAR Uttar Pradesh) Whether the members of RWA are liable to pay GST on the services received by them directly from third party despite maintenance charges being less than Rs. 7500/- per month? Ans- The ruling cannot be given as the matter doesn’t fall within the purview of ‘Advance Ruling’ […]
In re Rudhrabhishek Enterprises Ltd. (GST AAR Uttar Pradesh) Whether the Project Development Service (i.e. Detailed project Report Service) and Project Management Consultancy Services (PMCS) provided by the applicant to recipient under the contract of SUDA; and the Project Management Consultancy Services (PMC) under the Contract for PMAY would qualify as an activity in relation […]
In re General Mills India Pvt. Ltd. (GST AAR Uttar Pradesh) In respect of point (i) to the grounds of Appeal, we hold that the use of the name of the Applicant i.e. ‘General Mills India Pvt. Ltd on the packaging for supply of Products by the Applicant solely for the limited purpose of complying […]
Q.1 What are the situations which may give rise to refund under GST? Ans. A claim for refund may arise on account of- 1. Export of Goods or services on payment of tax 2. Supply of goods or services to SEZs units and developers on payment of tax 3. Export of Goods or services under Bond/Letter of Undertaking, without payment of tax
Article explains concept of TDS under GST, Who is liable to deduct tax at source under GST, Rate of TDS under GST and value limit, Registration of TDS deductors under GST, Due date of deposit of TDS under GST with the government and TDS Return & Certificate under GST. 1. Introduction to TDS under GST: […]
I have identified certain common mistakes in GST compliance, few of them are summarized below. The intention is to highlight common mistakes and precautions to be taken for GST audit so that efforts can be taken to solve / rectify them before starting GST audit and save cost of interest and penalty.
Order No. 02/2018 amended 2 sections of CGST Act, 2017. One amendment pertains to rectification of errors in returns filed for FY 2017-18 and another pertains to availment of Input tax credit on invoices pertaining to FY 2017-18.
