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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% ...
In re Karam Green Bags (GST AAR Gujarat) Q.1 Whether the product Non Woven Bags manufactured through the intermediate product Non Woven fabric classifiable under Heading No. 5603 are properly classifiable under Heading No. 6305 or under Heading No. 3923? Ans. The product Non Woven Bags manufactured through the intermediate product Non Woven plastic material […]
In re Max Non Woven Pvt. Ltd (GST AAR Gujarat) Q.1 Whether the product Non Woven Bags manufactured through the intermediate product Non Woven fabric classifiable under Heading No. 5603 are properly classifiable under Heading No. 6305 or under Heading No. 3923? Ans. The product Non Woven Bags manufactured through the intermediate product Non Woven […]
In re Altis Finechem Pvt. Ltd. (GST AAR Gujarat) Q. 1 Classification of goods and determination of tax liability of product under HSN 2919 of following goods: Calcium-3-methyl-2oxo-valerate (Alpha-Ketoanalogue Isoleucine Calcium Salt), Calcium-3-methyl-2oxobutyrate (Alpha-Ketoanalogue Valine Calcium Salt), Calcium-4-methyl-2oxo-valerate (Alpha-Ketoanalogue Leucine Calcium Salt), Calcium-DL-2-hydroxy-4(Methylthio) butyrate (Alpha-Ketoanalogue Methionine Calcium Salt), Calcium -2 oxo-3-phenyl propionate (Alpha-Ketoanalogue phenylalanine Calcium […]
Simplified GST Series – Section 7- IGST Act, 2017 – Inter State Supply (1) Subject to the provisions of section 10, supply of goods, where the location of the supplier and the place of supply are in–– (a) two different States; (b) two different Union territories; or (c) a State and a Union territory, shall be treated […]
1. Based on queries received from Trade and Industry in the recent past, the FAQs on e-invoicing were updated. CLICK HERE to access the revised FAQs ( www.gstn.org.in > e-invoice > FAQs). 2. Awareness and FAQ videos on e-invoicing are also made available at ‘e-invoice’ play list on GSTN’s YouTube Channel. More Help videos on using the e-invoice portal, […]
INTRODUCTION: Under the Central Goods and Services Tax Act, 2017 normally, the refund provisions under Section 54 of the Act applies in the following cases :- 1. Zero Rated Supplies (Exports to a country outside India & Supplies to SEZ). 2. Inverted Tax Rate Structure. “Inverted Tax Rate Structure” means a situation when there is […]
Ae would like to humbly request your honour to kindly extend the due date of filing GSTR 9 and GSTR-9C for the Financial year 2018-19.
1. An employer may be providing certain facilities (e.g. transportation, canteen, etc.) to its employees as part of the employment contract. For the sake of maintaining accountability, the employer may also be recovering a certain portion of the cost incurred from the salaries payable to the said employees. Now the following issues will arise in […]
1. Whether the figures of supply made during 2017-18 but disclosed and tax paid in 2018-19 will be reported under the Table 4 of 2018-2019? While preparing the GSTR-9 for 2017-18, the said amount of under reporting must have been shown in Table 10 of the GSTR-9 of 2017-18. Table 4 of GSTR-9 of 2018-19 […]
IRP-generated QR Code on B2B & Export Invoices, Credit & Debit Notes Vs. Self-generated Dynamic QR Code on B2C invoices It is observed that there are frequent queries on QR Codes to be mentioned on invoices as per statutory provisions. Below note summarises the comparative position: IRP-generated QR Code on B2B & Export Invoices, Credit […]
