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 : Discover the challenges faced by dealers when GST ITC is blocked. Learn expert advice, legal insights, and potential actions to re...
Goods and Services Tax : Discover how the Odisha AAR allows ITC on exempt services where the supplier has charged GST. Understand conditions and implicatio...
Goods and Services Tax : Explore the complexities and arbitrary nature of GST provisions on Corporate Guarantees. Understand legal effects, tax implication...
Goods and Services Tax : Learn about offering post-sale discounts under GST with our compliance checklist. Understand legal frameworks, challenges, GST Cou...
Goods and Services Tax : 53rd GST Council Meeting: Key recommendations include GST rate changes, trade facilitation, compliance streamlining, and taxpayer ...
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...
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...
Goods and Services Tax : The 53rd GST Council Meeting, chaired by Finance Minister Nirmala Sitharaman, produced several key recommendations aimed at easing...
Goods and Services Tax : AGFTC and ITBA urge amendments to reduce penalties under CGST Act, 2017, proposing fairer penalties for genuine errors. Detailed r...
Goods and Services Tax : Representing Karnataka State Chartered Accountants Association's suggestions for GST Act changes to Hon. Union Minister of Finance...
Goods and Services Tax : Discover how the Madras High Court overturned the Additional Commissioner's decision in Sunbeam Generators Pvt. Ltd. Vs Additional...
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...
Goods and Services Tax : Madras HC remands Orient Electricals & Engineers India's case on GST liability and ITC reversal for reconsideration, highlighting ...
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...
Goods and Services Tax : Madras High Court directs GST order imposing additional liabilities beyond the show cause notice to be treated as a fresh SCN. Ful...
Goods and Services Tax : Explore the latest enhancements in GST registration address fields: new validations, user instructions, and impacts on existing da...
Goods and Services Tax : Explore CBIC's latest newsletter marking 7 years of GST, commendations to officers, global customs agreements, anti-drug initiativ...
Goods and Services Tax : CGST Circular clarifies GST time of supply for spectrum usage services under deferred payment option, ensuring uniform application...
Goods and Services Tax : Clarification on GST time of supply for construction and maintenance services in NHAI Hybrid Annuity Mode (HAM) model. Key guideli...
Goods and Services Tax : CGST Circular clarifies place of supply for custodial services provided by banks to Foreign Portfolio Investors, ensuring uniform ...
In re Western Cable Engineering Cable Pvt Ltd. (GST AAR Daman, Diu & DNH) Cable Jointing Kits assembled from various components are classifiable under Chapter Heading No. 8547.00. We find that the Circular No 583/20/2001-CX dtd 20.08.2001 makes it clear that the judgment in the case of M/s XL Telecom P. Ltd. v. Union of […]
Joint Plant Committee is engaged exclusively in supplying goods and services that are wholly exempt from tax, and, therefore, not liable to be registered in accordance with the provisions under section 23(1) of the GST Act, subject to the condition that the Applicant is not otherwise liable to pay tax under the Reverse Charge mechanism under Section 9(3) of the GST Act or 5(3) of the IGST Act.
In re M/s Giriraj Renewables Private Ltd. (AAR Karnataka) The Applicant is an EPC contractor and enters into contract with various developers who desire to set up and operate solar photovoltaic plants for supply of power generated. The contracts are for supply of goods as well as services. The applicant has sought advance ruling in respect […]
To ease out the process of business transactions and to pave the way for a common national market-one that would amalgamate the indirect taxes in existence at the Union level and at the state level into one single tax, India has enacted the GST tax.
The Government may, on the recommendations of the Council, notify certain supplies of goods as deemed export, where goods supplies do not leave India, and payment for such supplies is received either in Indian rupees or convertible foreign exchange.
India is the largest democracy in the world and has the world’s lengthiest constitution. The constitution is the supreme law of the land and there are few basic structures of the constitution which cannot be amended by the Parliament and federalism is one of it[1].
Ganesh Aravindh S. SASTRA University, Thirumalaisamudram, Thanjavur The interconnection between the GST Council and fiscal autonomy of States in the Indian fiscal framework has to be discerned from the vantage point of the practical ramifications that stem from the 101st Amendment Act. The scrutiny of state autonomy after the origination of GST has always been […]
The objective of creating E-way bill mechanism is to create an audit trail on the common portal for movement of goods for Inter-state or Intra-state transaction above than certain monetary value. The e-way bill can be generated by supplier, recipient of goods or by transporter.
Issue 1 : Mismatch in GSTR3B / GSTR1 and Custom EDI System Details : It is observed that in the initial period of GST almost all accounting software including huge ones created a common mistake in reporting GSTR3B and all Tax Payers have filed their Export Data (Against Payment of Taxes) in 3.1 (a) in stand of 3.1 (b).
In re Hafele India Private Limited (GST AAR Maharashtra) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and the MGST Act”] by Hafele India Pvt. Ltd., seeking an Advance […]
