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 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 : The article analyzes the key GST provisions for e-commerce, focusing on regulatory frameworks, compliance requirements, and associ...
Goods and Services Tax : Haryana revives entry tax after 8 years, sparking legal concerns. Understand the implications, recovery limits, and legal remedies...
Goods and Services Tax : The GST Council has deferred decisions on insurance premium taxation, granting more time to the GoM to finalize its recommendation...
Goods and Services Tax : Tirumala Tirupati Devasthanam gets GST exemptions on religious services, but GST of ₹36.28 crore was paid in 2024-25. Details of...
Goods and Services Tax : NBEMS stopped collecting GST on course fees per court order. Refund processing has begun, but no enquiry has been instituted. Deta...
Goods and Services Tax : Tobacco tax revenue contributed 1.27%-2.75% of Gross Tax Revenue from 2016-2024. Funds are allocated across government programs, i...
Goods and Services Tax : The GST Council deferred a decision on reducing GST on health and life insurance premiums in its 55th meeting as GoM sought more t...
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 : Petitioner runs a hotel and registered under GST. It was issued a notice in GST ASMT-10 intimating certain discrepancies which sta...
Goods and Services Tax : Kerala HC orders IGST refund decision within two months, reviewing the petitioner’s “risky exporter” status. Refund claim pe...
Goods and Services Tax : Orissa HC directs refund of GST differential amount for a contractor despite a locked payment system, ensuring reimbursement withi...
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 ...
Goods and Services Tax : GST advisory clarifies E-Way Bill rules for goods under Chapter 71, excluding HSN 7117. Mandatory in Kerala; voluntary EWB generat...
Persons not liable to obtain gst registration:(sec23 of cgst act) Before discussing the provisions of sec 23 of cgst act we have to discuss sec 22 Sec22 says that Every Supplier who makes taxable supply of goods or services or both if his aggregate turnover exceeds 20 Lakhs shall be liable to be registered under […]
Annual filing is must compliance for most businesses, so it is under GST law. Every person registered under GST is required to file Annual Return under GST law subject to applicability. Released in September, the GST Annual Return was due by 31st March, 2018. Facing many requests for extension, the compliance date is extended for […]
A. FAQs on Filing an Appeal against Registration Order (FORM GST APL-01) Q.1 Who can file an appeal to the Appellate Authority? Ans: Any taxpayer or an unregistered person aggrieved by any decision or order passed against him (with respect to Registration, amendment or cancellation etc.) by an adjudicating authority, may appeal to the Appellate […]
How can I make payment against GST liability (tax, interest, penalty and others) based on self-ascertainment of tax before issuance of SCN or within 30 days of SCN under determination of tax?
is brought to the notice of buyers of constructed property that there is no GST on sale of complex/ building and ready to move-in flats where sale takes place after issue of completion certificate by the competent authority. GST is applicable on sale of under construction property or ready to move-in flats where completion certificate has not been issued at the time of sale.
This lexicon has been constructed by first compiling all legal terms from the English versions of GST Acts and Rules by us and then taking the help of three of our inspectors who are native Hindi speakers in finding out the equivalent Hindi terminologies from the Hindi versions of these Acts and Rules published in the Gazette of India .
New Functionality update on GST Portal: Appeal against the Advance Ruling given the Authority, Filing of Monthly Refund applications by Quarterly Return filers now available on GST Portal, Preparation of Form GST APL-01 by GSTP, on behalf of taxpayer. Appeal against the Advance Ruling given the Authority Once an advance ruling is issued by the […]
Section 17(5)(b)(i) of CGST Act, clearly specifies that Outdoor catering Services is not eligible for Input Tax Credit by the recipient unless and otherwise the recipient is making an outward taxable supply of the same category of goods or services (i.e.) in this Outdoor Catering Serivces , the relevant Section is appended hereunder Section 17(5) of CGST Act “ Notwithstanding anything contained in sub-section (1) of section 16 and subsection (1) of section 18, input tax credit shall not be available in respect of the following, namely:— (b) the following supply of goods or services or both— (i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery except where an inward supply of goods or services or both of a particular category is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as an element of a taxable composite or mixed supply; “ In present Scenario Input Tax Credit on Outdoor Catering Services is ineligible by the recipient as per the above section of CGST Act
GSTR -9 BIG challenges coming ahead. Legal Requirement Every Registered person including the person registered under section 10 (Composite Taxable person) to electronically file annual return on or before 31st Dec 2018 following the end of each financial year. It means it has to be file GSTN wise in respect of each & every registration and […]
Extension of due date for filing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C till 31st March, 2019 GSTR-9 form is an annual return form to be filed once in a year by the registered taxpayers under GST including those registered under composition levy scheme. GSTR-9 consists of details regarding the supplies made and received during […]
