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 : Supreme Court clarifies ITC eligibility for construction under GST in Safari Retreats case, addressing "plant" definition, functio...
Goods and Services Tax : A concise analysis of GST inspection, search, seizure, and arrest provisions post Budget 2025, including judicial guidance and t...
Goods and Services Tax : GST law mandates SCN and order timelines. For FY 2018-19, the SCN must be issued by June 30, 2025 under Section 74 of the CGST Act...
Goods and Services Tax : Understand GST registration post-steps: invoicing, returns, ITC, composition scheme, and inspections. Avoid penalties through prop...
Goods and Services Tax : Understand the Reverse Charge Mechanism in GST, its legal basis, applicable goods and services, and obligations for registered buy...
Goods and Services Tax : Govt denies claims of GST on UPI transactions over ₹2,000, confirms no such proposal exists and reaffirms support for digital pa...
Goods and Services Tax : GSTN introduces Phase-III changes to GSTR-1 from April 2025 with dropdown HSN selection, tab-wise B2B/B2C reporting, and value val...
Goods and Services Tax : GST appeal challenges demand based on TDS mismatch and lack of PMT-09 functionality to transfer cash ledger between GSTINs during ...
Goods and Services Tax : Analysis of GST collection targets vs. actuals, tax evasion cases, and govt measures like e-invoicing and analytics to improve com...
Goods and Services Tax : India implements digital tax reforms, AI tools, and compliance measures. No new 5% GST on food delivery apps. Learn about tech-dri...
Goods and Services Tax : Allahabad High Court quashes GST order against Laskin Engineering for denying personal hearing, violating natural justice and Sect...
Goods and Services Tax : Madras High Court held that imposition of interest and penalty unwarranted as Input Tax Credit wrongly availed is reversed without...
Goods and Services Tax : Karnataka High Court directs GST refund for Rohan Corporation's mall purchase, stating sale of immovable property without construc...
Goods and Services Tax : Patna High Court grants bail to an accused in an alleged ₹33 crore GST invoice scam, citing lack of proper evidence for arrest. ...
Goods and Services Tax : Allahabad High Court quashes GST demand against Merino Industries, imposing ₹20,000 cost on official for denying hearing, highli...
Goods and Services Tax : CBIC updates GST registration process to reduce delays; DRI seizes 7.56 kg of cocaine at Delhi airport in anti-drug operation....
Goods and Services Tax : New guidelines for GST registration issued to reduce delays, clarify document requirements, and standardize officer procedures for...
Goods and Services Tax : CBIC to launch electronic clearance for personal import/export at airports. Lucknow CGST's Swachhta initiative. DRI busts Mephedro...
Goods and Services Tax : From April 2025, GSTR-1 Table-12 will be split into B2B and B2C with mandatory HSN code selection from dropdown. Manual entry will...
Goods and Services Tax : Important update on GSTR-3B Table 3.2. Starting April 2025, auto-populated inter-state supply values will be non-editable. Learn h...
GST Council in the 34th meeting held on 19th March, 2019 at New Delhi recommended that the supply of TDR, FSI, long term lease (premium) of land by a landowner to a developer shall be exempted subject to the condition that the constructed flats are sold before issuance of completion certificate and tax is paid […]
Rules 88A :Order of utilization of input Tax Credit- Restore to old method of set off of Input tax credit New GST Rules 88A as per Notification no 16/2019 dated : 29th March 2019 has restore the set of Input Tax Credit utilization in the old method with minor modification in order of set off. […]
Quarterly GST Return-2019 ♣ In the 27th GST Council meeting, the Government announced a simpler GST return filing regime for small taxpayer. ♣ Under the new regime, person having GST registration and a turnover of less than Rs.5 Crore would be provided with option to file quarterly return instead of monthly return. ♣ From the […]
ANALYSIS OF THE NOTIFICATION ISSUED BY CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS ON 29.03.2019 DEFINITION AS PER RERA CARPET AREA- ‘carpet area’ means the net usable floor area of an apartment, excluding the area covered by the external walls, areas under services shafts, exclusive balcony or verandah area and exclusive open terrace area, but […]
Jai Laxmi Cement Co.(P.) Ltd. Vs Union Of India (Allahabad High Court) Rule 120A of the CGST Rules, 2017 provides that where a registered dealer submits a declaration electronically in FORM GST TRAN-1 within the time period specified in Rule 117, Rule 118, Rule 119 and Rule 120 he may revise such declaration once and […]
Currently, the Goods and Services Tax (GST) is levied at 12 per cent on payments made for under-construction property or ready-to-move-in flats where completion certificate has not been issued at the time of sale. The GST Council in its 33rd meeting held on 24th February 2019 has recommended for a new GST rate structure on […]
Threshold Limit for GST Registration (Goods): – a. Provisions Before 1st April 2019 Threshold Limit for Registration in case of ‘Goods’ (all over India) except persons engaged in making Supplies in the state of Arunacahal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telengana, Tripura, Uttrakhanad is Rs. 20 lakhs b. Provisions After 1st April 2019 […]
In re M/s. Rashi Eco Tourism Limited (GST AAR Karnataka) The Applicant, vide their letter dated 09.03.2019, received in this office on 13.03.2019, has requested to permit them to withdraw the application filed for advance ruling, consequent to the decision of the Board of Directors of the Applicant Company. In view of the above, we […]
In re M/s Britannia Industries Limited (GST AAR Karnataka) Whether the promotional product would qualify to be a supply liable to GST and whether the supply of the main product with free product would fall within the mischief of a mixed supply attracting the rate of tax of the product attracting the highest rate of […]
Under the ITC concept, the taxpayer (GST Registered person) is eligible to reduce his/her tax liability which has already been paid on inputs from tax payable on outward supplies. Thus, it is important to know about those specific issues that cause a number of companies to lose huge Tax Credit while filing their GST Returns.
