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 : Explore the impact of the 53rd GST Council Meeting recommendations, including waivers on interest and penalties under Section 73, ...
Goods and Services Tax : Read about the CBI apprehending a CGST Inspector in Rajkot for accepting a bribe of Rs 2.50 lakh. Detailed analysis of the case an...
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 : Explore the remanded order of Mannarai Common Effluent Treatment Plant Private Limited by GST AAR Tamil Nadu. Learn about the corr...
Goods and Services Tax : Detailed analysis of the GST Advance Ruling for Metropolitan Transport Corporation on the applicability of GST on retrospective re...
Goods and Services Tax : Explore the Advance Ruling by AAR Tamilnadu on TANGEDCOs Deposit Contribution Works under GST. Detailed analysis, implications, an...
Goods and Services Tax : Explore GST AAR Tamilnadu Advance Ruling No 10/ARA/2024 on eligibility of Input Tax Credit for contract staffing services under GS...
Goods and Services Tax : Explore GST Advance Ruling No. 09/ARA/2024 for Prime Expat Infra Pvt Ltd. Learn about applicable rates for residential constructio...
Goods and Services Tax : Explore the constitution & members of the Advance Ruling Authority under Maharashtra VAT Act 2002. Detailed analysis on its implic...
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...
Manual on Accepting/ Rejecting Taxpayer by GST Practitioner I want to Accept / Reject a Taxpayer’s Engagement request. How do I do that? Perform the following steps to Accept / Reject a Taxpayer’s engagement request: 1. As a GST Practitioner, visit the URL: https://www.gst.gov.in, and login to the GST Portal with your user-ID and password. […]
Manual on Viewing List of Taxpayers I want to view my list of engaged Taxpayers. How do I do that? Perform the following steps to view the list of engaged Taxpayers in GST Portal: 1. As a GST Practitioner, visit the URL: https://www.gst.gov.in, and login to the GST Portal with your user-ID and password. 2. […]
Manual on Filing Clarification for GST registration application submitted on GST Portal I have received notice for seeking clarifications for the registration application submitted on the GST Portal. How do I respond to the notice issued by the Tax Official? To respond to the notice seeking clarifications on the GST Portal, perform the following steps: […]
Suggestions for Making GST, Sweet & Simple. Contents at a Glance: 1. Registration for All Traders & Service Providers, with Exemption, for Small Scale Suppliers from Collecting & Remitting GST: 2. Exemption (Threshold) Limit May Cover Inter-State Sale also 3. Abolition of Casual Trader Category 4. Single Point Registration and One GST Regn. No. for […]
GST on Employee benefits/ Recovery from employees The transactions between the employer and employee from GST point of view have been analysed in this article. Related Party The concept of ‘related parties’ is defined under the tax statutes to include certain categories of persons (legal entities and individuals) termed by law as ‘related parties’. As per […]
Whether this Interest charged by the supplier of goods liable to GST? At what Rate GST should be charged on Interest on delayed payment? When would the liability to pay GST arise? How should be this shown in GST returns?
Deemed Exports refers to supplies of goods manufactured in India (and not services) which are notified as deemed exports under Section 147 of the CGST/SGST Act, 2017. The supplies do not leave India. The payment for such supplies is received either in Indian rupees or in convertible foreign exchange.
As per section 2(47) of the CGST Act, 2017, a supply is said to be exempt, when it attracts nil rate of duty or is specifically exempted by a notification or kept out of the purview of tax (i.e. a non-GST supply).
Under the GST regime, Article 269A constitutionally mandates that supply of goods, or of services, or both in the course of import into the territory of India shall be deemed to be supply of goods, or of services, or both in the course of inter-State trade or commerce.
Goods and Services Tax (Compensation to States) Act, 2017 was enacted to levy Compensation cess for providing compensation to the States for the loss of revenue arising on account of implementation of the goods and services tax
