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Goods and Services Tax : The Goods and Services Tax (GST) regime in India aims to establish a transparent and efficient indirect tax system. Despite the se...
Goods and Services Tax : This article explains the legal significance of a Show Cause Notice under GST and why it forms the foundation of adjudication proc...
Goods and Services Tax : The article explains that taxpayers with orders communicated before 1 April 2026 must file GSTAT appeals by 30 June 2026 to preser...
Goods and Services Tax : High Courts have held that taxpayers with cancelled GST registrations cannot be expected to monitor the portal continuously, makin...
Goods and Services Tax : The article examines the benefits and trade-offs of the composition scheme, helping small businesses determine whether the concess...
Goods and Services Tax : Stakeholders identified persistent issues in GST registration, cancellations, and refund processing affecting MSMEs. The consultat...
Goods and Services Tax : The Rajasthan GSTAT Bar has urged the Tribunal to adopt a pragmatic approach by accepting pre-deposits made through the Electronic...
Goods and Services Tax : Haryana recorded the highest State GST growth rate in India at 22% in May 2026. The achievement is attributed to strong tax admini...
Goods and Services Tax : Practitioners are reportedly following different methods while completing GSTAT appeal forms because of inadequate guidance. The r...
Goods and Services Tax : The certificate clarifies that dealing and investment in securities are outside the scope of GST. Companies engaged solely in secu...
Goods and Services Tax : The Kerala High Court held that a composite show cause notice issued for multiple assessment years was legally unsustainable. The ...
Goods and Services Tax : The Kerala High Court held that issuing one show cause notice for multiple financial years is not legally sustainable. While quash...
Goods and Services Tax : The Bombay High Court held that TCS paid under protest before assessment must be considered while calculating the mandatory pre-de...
Goods and Services Tax : The Court held that a purchasing dealer cannot be denied input tax credit solely because the supplier failed to deposit tax with t...
Goods and Services Tax : The Madras High Court admitted writ petitions challenging a GST demand arising from the classification of logistics services as in...
Goods and Services Tax : GSTAT instructed scrutiny officers not to raise defects where appellants have uploaded the required documents in prescribed form. ...
Goods and Services Tax : GSTAT Mumbai Bench has officially commenced functioning, making it mandatory for taxpayers within its jurisdiction to file appeals...
Goods and Services Tax : The Committee recommended replacing daily cause lists with weekly schedules and permitting supplementary lists when necessary. The...
Goods and Services Tax : GSTN has postponed the implementation of mandatory "Ship To GSTIN" capture and voluntary E-Way Bill closure to 1 August 2026. The ...
Goods and Services Tax : Gross GST collections reached ₹1.94 lakh crore in May 2026, registering 3.2% growth. The increase was driven largely by a 19.1% ...
Recommendations of the 42nd GST Council Meeting held on 5th October, 2020 The GST Council met through video conferencing on 5th October, 2020 for the 42nd time and deliberated on several key issues. Some of the important recommendations made are elaborated as under – Sl. No Area Recommendation/Action Effective from 1 Compensation Cess Compensation Cess […]
WILL THE REMUNERATION PAID BY A COMPANY TO ITS DIRECORS ATTRACT GST UNDER THE REVERSE CHARGE MECHANISM? 1. PECULIAR LEGAL FICTION IN THE GST LAW This was there in the erstwhile Service Tax Regime also. The Principle is simple—“If you are unable to tax a category of persons who supply the services, call the poor […]
The emphasis of the provision is to restrict the ITC claimed by registered person in GSTR 3B whose corresponding details of sales have not been uploaded on GST Portal by supplier in his GSTR – 1 (i.e. GSTR – 1 have not been filed by supplier) thereby not visible to the recipient in its GSTR – 2A (Auto-populated return).
42nd GST Council meeting outcome : Key highlights dated 5th October, 2020 The 42nd GST Council met under the Chairmanship of Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman via video conferencing today i.e. 05th day of October, 2020 via video conferencing in New Delhi. Union minister of state (MoS) for finance Anurag Thakur […]
Ministry of Finance Recommendations of the 42nd GST Council Meeting Posted On: 05 OCT 2020 The 42nd GST Council met under the Chairmanship of Union Finance & Corporate Affairs Minister Smt Nirmala Sitharaman through video conferencing here today. The meeting was also attended by Union Minister of State for Finance & Corporate Affairs Shri Anurag […]
Background E-Invoicing is not a new concept if we talk about other countries in the world, though proposed to be implemented in India for the first time. Hence, it can be said to be a new concept in context of Indian tax administration. Basic idea of introducing e-invoicing is to have a standard to ensure […]
It is also a matter of satisfaction that the roll out of the e-invoice initiative on 01/10/2020 for businesses with turnover above Rs. 500 crores has been a success. In three days, as of 03/10/2020, more than 26,000 distinct taxpayers have generated upwards of 24 lakh IRNs (Invoice Reference Number). This would benefit the taxpayer by reduced compliance cost and would also simplify compliance verification.
In the instant case, petitioner seeks a direction to the respondent authorities to allow the petitioner’s revision of returns for the year 2017-18 as per the provisions of DVAT Act and Rules.
Below Video by CA Bimal Jain explains How to do Compliance of GST ITC as per GSTR 2A – GSTR 2B – Rule 36(4) in GSTR 3B of September, 2020. GSTR 2A is a purchase-related tax return that is automatically generated for each business by the GST portal. GSTR-2B is a new static month-wise auto-drafted […]
1st October, 2020 was a crucial date for businesses to implement a major reform in the field of e-invoicing across the country. In recent times the Union of India is going through various structural reforms in the field of taxation and compliances like E-waybill in GST, Faceless Assessment scheme in Income Tax, Inter departmental data […]
