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 : 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% ...
The gross GST revenue collected in the month of August, 2020 is ₹ 86,449 crore of which CGST is ₹ 15,906 crore, SGST is ₹ 21,064 crore, IGST is ₹ 42,264 crore (including ₹ 19,179 crore collected on import of goods) and Cess is ₹7,215 crore (including ₹ 673 crore collected on import of goods).
Things required for finding GST No. of Company are: 1. Company Name 2. PAN no. Any of this of this out of two will be required to find the GST No. of Company. Link where find you’re GST No mentioned below: https://services.gst.gov.in/services/searchtpbypan GSTIN consists of 15 digits. These are 15 alphanumeric characters and each character […]
Input Service Distributor (ISD):- Input Service Distributor is an office of a business that receives tax invoices for input services of the taxable purchases on behalf of other establishments/branches and distribute the Input Tax Credit ( ITC ) on such purchases to the concerned establishment / Branches.
Notification No. 65/2020 – Central Tax dated 01.09.2020 Seeks to extend due date of compliance by any authority which falls during the period from 20.03.2020 to 29.11.2020 till 30.11.2020. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 65/2020–Central Tax New Delhi, the 1st September, 2020 G.S.R. 542(E).—In exercise […]
CBIC has announced on its Twitter Handle on 31st August 2020 that Last date to file GSTR 4 for FY 2019-20 extended to 31st October 2020. Ministry Of Finance (Department of Revenue) (Central Board of Indirect Taxes and Customs) New Delhi Notification No. 64/2020–Central Tax Dated: 31st August, 2020 G.S.R. 539(E).—In exercise of the powers […]
Article explains about Credit Note and Debit Note under GST, Purpose of GST Credit/Debit Note, Conditions for issuing GST Credit/Debit Notes, Implications on issue of GST Credit/Debit Note, Time Limit for issuance of GST Credit/Debit Note and When to issue Financial Credit/Debit Note. 1) Credit Note under GST:- I. Purpose of GST Credit Note:- During […]
It has been over three years since the introduction of GST, India’s biggest tax reform, on 1st July 2017. It’s been a roller coaster ride for the government, Industries, taxpayers and other stakeholders. Since its inception, in the eye of the government, GST was supposed to be the ‘One Nation One Tax’. However, in actual […]
Section 18(6) covers the situation wherein capital goods are being sold after use and it stipulates that in such cases amount payable by the supplier has to be either Input Tax Credit as reduced by percentage points as may be specified in rules or tax on transaction values whichever is higher.
GST or Goods or Services Tax is a consumption based tax, it is an indirect tax which levied on sale, manufacturing, consumption, import and export of Goods or Services. The Act made effective with the view to remove cascading of taxes which were there in India. There were number of taxes which were imposed on […]
Advance Ruling Name of the Applicant:- M/s Crown Tour and Travels Advance Ruling No. :- RAJ/AAR/2019-20/25 Date Of Ruling :- 26/11/2019 Brief facts of case:- The application in business of providing Tour Operator as well Support Services in particular set of transactions, the Applicant received service orders from the main tour operator to operator to […]
