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 : GST appeal filing deadline is 3 calendar months plus 1 month condonation. Revenue's 90+30 days approach is incorrect as per judici...
Goods and Services Tax : Bombay HC ruled that an SCN cannot be issued without considering the reply to a pre-consultation notice, emphasizing procedural fa...
Goods and Services Tax : From April 2025, ISD registration becomes mandatory for distributing ITC under GST. Learn about key changes, compliance, and chall...
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 : The government has introduced measures to ease GST compliance for MSMEs, including higher thresholds, simplified returns, and digi...
Goods and Services Tax : The government reviews GST rate rationalization and tax slab changes while expanding digital banking and financial inclusion effor...
Goods and Services Tax : The government addresses concerns over GST hike on agricultural pump-sets, its impact on sales, and input tax credit refunds based...
Goods and Services Tax : The government awaits GST Council recommendations on Jeevan Rakshak life insurance GST reduction. No proposal exists for additiona...
Goods and Services Tax : The Indian government addresses GST reduction on health insurance, anti-profiteering measures, and revenue impact, awaiting GST Co...
Goods and Services Tax : Madras High Court dismisses Ragem Motors' writ petition on GST demand for non-taxable receipts, citing availability of statutory r...
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 GST enables video conferencing for personal hearings to improve efficiency. Physical hearings remain an option in exception...
Goods and Services Tax : Kerala SGST launches Centralised Refund Processing from March 15, 2025, ensuring faster verification, virtual hearings, and stream...
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, ...
Sometimes, supplies affected by the supplier are returned back by the recipient or some other issues are arised due to quality, quantity, rate of tax etc., To cope up with these kinds of situations, provision for credit note has been inserted in the GST Law. Background As per GST Law, a supplier of goods or […]
Late fee is levied u/s 47 of the CGST Act, 2017 on any registered person who fails to furnish returns by the due date at the rate of Rs.100 every day during which such failure continues subject to maximum amount of Rs.5000/-.
New Return Filing System of GSTN GSTN will focus, amongst others, on the development of new return filing, further improving the user interface, and Business Intelligence and Analytics. Improvement in User Interface on the basis of feedback is a continuous process. Few important initiatives/improvements made for better User Experience are: Questionnaire for filing GSTR-3B to […]
GST in India ‑ Policy Matters! Guide on GST policy matters for policy makers and policy influencer’s in India! Please find our handbook on GST Policy Matters which contains:- Policy level issues in GST – Legal issues in GST – Policy Way forward for GST
Section 17(5) of CGST Act 2017 has been amended by CGST (Amendment) Act 2018. Below is the summary of Inadmissible / Blocked Input Tax credits under GST Act, as per amended Section 17(5): Summary of Inadmissible / Blocked Input Tax credits under GST Clause ITC not available on Exceptions (a) Motor vehicles for transportation of […]
KYA BADLA, KITNA BADLA : A Comparative Analysis of Recent GST Notifications Issued by CBIC dated 29/01/2019, effective from 01/02/2019 The Central Board of Indirect Taxes and Customs (CBIC) has notified various amendments to the Goods and Services Tax which came into force on 01st February 2019 which is considered as the effective date. On a […]
CBIC extends the time limit for furnishing the FORM GSTR-7 return by a registered person required to deduct tax at source under GST Law for the month of January, 2019 till the 28th day of February, 2019.
On behalf of the respondents, reliance has been placed upon the provisions of section 89 of the CGST Act to submit that the same permits recovery of the dues of the private company from its directors in case such amount cannot be recovered from the company.
Adlabs Entertainment Limited Vs Union of India & Ors. (Bombay High Court) Facts : The Assessee-company, set up a theme park and a water park. As part of State Govt policy, it was offered incentives such as waiver of entertainment tax, since the Assessee was heavily investing capital. Moreover, such waiver gave an advantage to […]
Debit Notes in GST is an altogether different concept from the earlier practices. Under the GST Law, the debit note or a supplementary invoice is a convenient and legal method by which the value of the goods or services in the original tax invoice can be enhanced. Background As per GST Law, a supplier of […]
