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 : Understand GST Rule 86B, which restricts electronic credit ledger usage for tax payments. Learn its applicability, exemptions, and...
Goods and Services Tax : Learn how to draft a cover letter for the GST Amnesty Scheme 2024. Understand compliance, appeal withdrawal, and tax liability rel...
Goods and Services Tax : Learn about new ISD rules under GST from April 2025. Understand ITC distribution, documentation, and compliance for same-state and...
Goods and Services Tax : Notification No. 25/2024-Central Tax, issued on October 9, 2024, has expanded the applicability of GST TDS on metal scrap. Many bu...
Goods and Services Tax : GST appeal filing deadline is 3 calendar months plus 1 month condonation. Revenue's 90+30 days approach is incorrect as per judici...
Goods and Services Tax : The government has introduced measures to ease GST compliance for MSMEs, including higher thresholds, simplified returns, and digi...
Goods and Services Tax : The government reviews GST rate rationalization and tax slab changes while expanding digital banking and financial inclusion effor...
Goods and Services Tax : The government addresses concerns over GST hike on agricultural pump-sets, its impact on sales, and input tax credit refunds based...
Goods and Services Tax : The government awaits GST Council recommendations on Jeevan Rakshak life insurance GST reduction. No proposal exists for additiona...
Goods and Services Tax : The Indian government addresses GST reduction on health insurance, anti-profiteering measures, and revenue impact, awaiting GST Co...
Goods and Services Tax : Andhra Pradesh High Court rules that GST assessment orders without a DIN or signature are invalid, following past judgments and CB...
Goods and Services Tax : Madras High Court dismisses Ragem Motors' writ petition on GST demand for non-taxable receipts, citing availability of statutory r...
Goods and Services Tax : Madras High Court addresses GST registration cancellation for non-filing. Details on compliance and court-ordered revival conditio...
Goods and Services Tax : Chhattisgarh High Court dismissed Nandan Steels’ appeal against GST credit denial, ruling that delay beyond the prescribed limit...
Goods and Services Tax : Madras High Court invalidates assessment order in M.Vimalraj Vs Union of India due to lack of proper notice service under GST Act....
Goods and Services Tax : Kerala GST enables video conferencing for personal hearings to improve efficiency. Physical hearings remain an option in exception...
Goods and Services Tax : Kerala SGST launches Centralised Refund Processing from March 15, 2025, ensuring faster verification, virtual hearings, and stream...
Goods and Services Tax : Highlights include the AEO Mutual Recognition Agreement with New Zealand, NACIN’s capacity-building strategies, and a Rs. 6.53 c...
Goods and Services Tax : GSTN introduces biometric Aadhaar authentication and document verification for GST registration applicants in Uttar Pradesh, effec...
Goods and Services Tax : Detailed amendments to Notification No. 02/2017-Central Tax, revising territorial jurisdictions for Alwar, Chennai Outer, Jaipur, ...
Legal provisions of GST Annual Returns In order to understand the gamut of the GST Annual Returns and its requirement, it would be relevant for us to understand the legal provisions relevant for GST Annual Returns. Two important provisions which are relevant and important in this context are Section 35(5) and Section 44(1) of CGST Act, 2017.
FAQs on Filing of Form GSTR-10 – Final Return under GST Q.1 What is Form GSTR-10? Ans: A taxable person whose GST registration is cancelled or surrendered has to file a return in Form GSTR-10 called as Final Return. This is statement of stocks held by such taxpayer on day immediately preceding the date from […]
Applicability of TDS Under GST TDS under GST is notified through N.N.50/2018 dated 13/09/18 to be applicable with effect from 01/10/2018. Liability to deduct of TDS Under GST Classes of persons notified by the government are liable to i. Deduct TDS under GST ii. File GST TDS returns iii. Issue TDS Certificate iv. Other compliances […]
GSTR 9C is due on 31st December 2018. Every registered person who has turnover of more than Rs. 2 Crore has to file the reconciliation statement along with certificate by an Auditor as prescribed in Form GSTR 9C. Check list cover following topics- Understanding Of Client Business Registration Supply Documents Related To Supply Place of […]
As per recent circular clarification via Circular No. 72/46/2018-GST dated 26th October, 2018 The procedure to be followed in respect of return of time expired drugs or medicines under the GST laws. The drugs or medicines are sold by the manufacturer to the wholesaler and by the wholesaler to the retailer on the basis of […]
Due date for GSTR-7 for the period October to December 2017 extended till 31st January 2019 due to issues in portal in generating TDS Certificate
Various clarifications has been issued in the refund procedures for claiming refund of ITC. This Article has tried to explain these clarifications in a brief along with the practical status of each clarification till date.
Introduction to Audit Goods and Services Tax was introduced to consolidate most of the indirect taxes and also to increase the tax base with emphasis on compliance. At the same time, thrust was given to self-assessment processes whereby the tax payers are required to assess their tax liability and pay taxes. Audit under GST by […]
This article will covers statutory provisions, applicability and return filing procedure of GST Annual Return Form GSTR 9, 9A. Annual Return is to be filed by 31st day of December following the end of Financial Year. For example for the FY 2017-18 due date would be 31st of December,2018.
Total GST refunds to the tune of Rs 91,149 crores have been disposed by CBIC and State authorities out of the total refund claims of Rs 97,202 crores received so far. Thus, the disposal rate of 93.77 per cent has been achieved.
