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Latest Articles


GST ITC – Honest Tax Payers Are In Trouble Story

Goods and Services Tax : Discover the challenges faced by dealers when GST ITC is blocked. Learn expert advice, legal insights, and potential actions to re...

July 5, 2024 5310 Views 1 comment Print

Recipient can claim ITC on exempt services where supplier has charged GST

Goods and Services Tax : Discover how the Odisha AAR allows ITC on exempt services where the supplier has charged GST. Understand conditions and implicatio...

July 5, 2024 702 Views 0 comment Print

Corporate Guarantee – An arbitrary provisions in GST

Goods and Services Tax : Explore the complexities and arbitrary nature of GST provisions on Corporate Guarantees. Understand legal effects, tax implication...

July 5, 2024 324 Views 0 comment Print

Offering Post-Sale Discounts in GST? Here’s a New Compliance Checklist

Goods and Services Tax : Learn about offering post-sale discounts under GST with our compliance checklist. Understand legal frameworks, challenges, GST Cou...

July 4, 2024 939 Views 1 comment Print

Key Highlights and Recommendations of 53rd GST Council Meeting

Goods and Services Tax : 53rd GST Council Meeting: Key recommendations include GST rate changes, trade facilitation, compliance streamlining, and taxpayer ...

July 4, 2024 1023 Views 0 comment Print


Latest News


CBI arrests CGST Assistant Commissioner in ₹50000 Bribery Case

Goods and Services Tax : Read about CBI's arrest of an Assistant Commissioner at GST Commissionerate, Guwahati, for demanding and accepting Rs. 50,000 brib...

July 3, 2024 1335 Views 0 comment Print

GST Council Newsletter May 2024

Goods and Services Tax : India GST revenue for May 2024 reached ₹1.73 lakh crore, marking a 10% year-on-year growth. Discover the details and trends driv...

June 25, 2024 576 Views 0 comment Print

28 Recommendations of 53rd GST Council Meeting

Goods and Services Tax : The 53rd GST Council Meeting, chaired by Finance Minister Nirmala Sitharaman, produced several key recommendations aimed at easing...

June 22, 2024 9171 Views 2 comments Print

Representation to amend section 73(9) penalty provision of CGST Act, 2017

Goods and Services Tax : AGFTC and ITBA urge amendments to reduce penalties under CGST Act, 2017, proposing fairer penalties for genuine errors. Detailed r...

June 22, 2024 5985 Views 0 comment Print

Representation For Changes in GST to reduce litigation of past period

Goods and Services Tax : Representing Karnataka State Chartered Accountants Association's suggestions for GST Act changes to Hon. Union Minister of Finance...

June 20, 2024 1785 Views 0 comment Print


Latest Judiciary


AAAR Rejects Ruling Application on Grounds of Pending Court Decision

Goods and Services Tax : AAAR Tamil Nadu rejects TANGEDCO's application, citing pending Supreme Court decision on the matter, ensuring adherence to GST Act...

July 6, 2024 30 Views 0 comment Print

HC overturned decision of Appellant Authority due to late filing of hard copy of Appeal

Goods and Services Tax : Discover how the Madras High Court overturned the Additional Commissioner's decision in Sunbeam Generators Pvt. Ltd. Vs Additional...

July 5, 2024 108 Views 0 comment Print

Tax proposals confirmed without assigning any reasons: HC directs reconsideration

Goods and Services Tax : Read the Madras High Court's judgment setting aside an unreasoned GST demand order against Ford India, citing GSTR 9 and GSTR 2A m...

July 4, 2024 273 Views 0 comment Print

GST Liability & ITC Reversal: Madras HC Remands Case on 12.5% Pre-deposit

Goods and Services Tax : Madras HC remands Orient Electricals & Engineers India's case on GST liability and ITC reversal for reconsideration, highlighting ...

July 4, 2024 201 Views 0 comment Print

GSTR 3B vs. GSTR 2A Mismatch: HC directs order to be treated as SCN

Goods and Services Tax : Explore the Madras High Court's decision in Banyan Engineers Contractors Vs Deputy State Tax Officer-2 regarding GST liabilities a...

July 4, 2024 453 Views 0 comment Print


Latest Notifications


Enhancements to Address-Related Fields in GST Registration Functionalities

Goods and Services Tax : Explore the latest enhancements in GST registration address fields: new validations, user instructions, and impacts on existing da...

July 4, 2024 2400 Views 0 comment Print

CBIC Newsletter: Celebrating 7 Years of GST Success & Global Customs Milestones

Goods and Services Tax : Explore CBIC's latest newsletter marking 7 years of GST, commendations to officers, global customs agreements, anti-drug initiativ...

July 2, 2024 141 Views 0 comment Print

Time of Supply for Spectrum Usage and Similar Services under GST

Goods and Services Tax : CGST Circular clarifies GST time of supply for spectrum usage services under deferred payment option, ensuring uniform application...

June 26, 2024 456 Views 0 comment Print

GST on HAM Model for NHAI Projects: Time of Supply Clarified

Goods and Services Tax : Clarification on GST time of supply for construction and maintenance services in NHAI Hybrid Annuity Mode (HAM) model. Key guideli...

June 26, 2024 399 Views 0 comment Print

Place of Supply for Custodial Services Provided by Banks to Foreign Portfolio Investors

Goods and Services Tax : CGST Circular clarifies place of supply for custodial services provided by banks to Foreign Portfolio Investors, ensuring uniform ...

June 26, 2024 198 Views 0 comment Print


HC Grants Interim Relief against Bank Account attachment by GST authorities

March 28, 2018 555 Views 0 comment Print

Remark Flour Mills Pvt. Ltd. Vs State of Gujarat (Gujarat High Court) The petitioners are registered dealers under the Central Goods and Services Tax Act and are engaged in the business of manufacture and supply of wheat flour, meslin flour, cereal flours etc. The GST authorities had conducted a search at the business premises of […]

FAQs on E-way Bill Website, Registration, Enrollment, Rejection, Cancellation

March 28, 2018 19824 Views 1 comment Print

Article Answer FAQs related to E-Way Bill, E-Way Bill Portal, E-Way Bill Registration, E-Way Bill Enrollment, Updating Transportation/vehicle/Part-B details, Cancelling e-Way Bill , Rejecting e-Way Bill, Consolidated e-Way Bill and all other related queries.

Tamil Nadu exempts E-way Bill requirement for Intra-State Movement until further orders

March 28, 2018 14823 Views 0 comment Print

Commissioner of Tamil Nadu State Tax hereby declares that no e-way bill is required to be generated, for the intra-state movement within the State of Tamil Nadu in respect of value and goods notified in the rule 138 of the Tamil Nadu Goods and Service Tax Rules, 2017 until further orders.

Gujarat exempts E-way Bill requirement for Intra-State Movement till Compulsory enforcement by GST Council

March 28, 2018 10539 Views 0 comment Print

Commissioner of State Tax, Gujarat State hereby, on the recommendation of Council, notifies the whole of the territory of the state for which no e-way bill is required to be generated for intra- state movement of goods with effect from day of April, 2018 till the date on which the e-way bills are to be enforced for intra- state movement based on the timelines as per the decision of GST Council.

New Return filing process on MAHAGST portal under MVAT and CST Act

March 28, 2018 181539 Views 15 comments Print

Above referred Trade Circulars were issued by Maharashtra Sales Tax Department explaining the new automation process of filing of returns under Maharashtra Value Added Tax Act, 2002 and Central Sales Tax Act, 1956. Return filing in new automation processes and changes in procedures were explained in Trade Circular 22T of 2016 Dt. 26th August 2016

AAR Ruling on GST on sale of undivided and impartible share of land

March 28, 2018 8253 Views 4 comments Print

In re Shri Sanjeev Sharma (AAR Delhi) In the case of supply of services by way of construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, […]

GST: Supply of Food & Beverages in Trains is supply of Goods: Delhi AAR

March 28, 2018 9435 Views 0 comment Print

In re R. K. Gupta, Partner M/s Deepak & Co. (AAR Delhi) In the case of supply of food and beverages (cooked/ MRP/ packed), at defined menu and tariff, by the applicant to IRCTC/ passengers on behalf of IRCTC, on board the Rajdhani/ Duronto Express trains, the service charges are covered under Service Code (Tariff) […]

Storage and warehousing of Agriculture produce- GST exemption applicable for both farmers & traders

March 28, 2018 47898 Views 0 comment Print

M/s SSSVK Cold Storage Private Limited (GST AAR Andhra Pradesh) a) Whether the storage of Agriculture produce falls under Service Account Code (SAC) 998619 or 996721 or some other SAC and rate of tax applicable for such storage of such produces if any. Storage and warehousing of Agriculture produce falls under Service Account Code (SAC) […]

Issue of ITC on clean environment (energy) cess cannot be decided by AAR

March 28, 2018 2982 Views 0 comment Print

M/s Sino Resources (GST AAR Andhra Pradesh) Issue- Whether Input Tax Credit ( ITC) is available on clean environment(energy) cess, paid at the time of import of coal? Held- The subject application filed by the applicant is beyond the jurisdiction of this authority, as it is beyond the domain of Section 97(2) of the CGST […]

Bulk drugs taxable at lower rate of GST of 5%: AAR

March 28, 2018 2817 Views 0 comment Print

In Re. M/s Laurus Labs Limited (GST AAR Andhra Pradesh) Products manufactured by the applicant, even though are bulk drug gets squarely covered under List 1 of SI. No. 180 of the Schedule -I to the Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017. Further as it is settled law that, the specific entry overrides […]

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