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Latest Articles


GST ITC – Honest Tax Payers Are In Trouble Story

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...

July 5, 2024 5625 Views 1 comment Print

Recipient can claim ITC on exempt services where supplier has charged GST

Goods and Services Tax : Discover how the Odisha AAR allows ITC on exempt services where the supplier has charged GST. Understand conditions and implicatio...

July 5, 2024 792 Views 0 comment Print

Corporate Guarantee – An arbitrary provisions in GST

Goods and Services Tax : Explore the complexities and arbitrary nature of GST provisions on Corporate Guarantees. Understand legal effects, tax implication...

July 5, 2024 405 Views 0 comment Print

Offering Post-Sale Discounts in GST? Here’s a New Compliance Checklist

Goods and Services Tax : Learn about offering post-sale discounts under GST with our compliance checklist. Understand legal frameworks, challenges, GST Cou...

July 4, 2024 951 Views 1 comment Print

Key Highlights and Recommendations of 53rd GST Council Meeting

Goods and Services Tax : 53rd GST Council Meeting: Key recommendations include GST rate changes, trade facilitation, compliance streamlining, and taxpayer ...

July 4, 2024 1062 Views 0 comment Print


Latest News


CBI arrests CGST Assistant Commissioner in ₹50000 Bribery Case

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...

July 3, 2024 1338 Views 0 comment Print

GST Council Newsletter May 2024

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...

June 25, 2024 576 Views 0 comment Print

28 Recommendations of 53rd GST Council Meeting

Goods and Services Tax : The 53rd GST Council Meeting, chaired by Finance Minister Nirmala Sitharaman, produced several key recommendations aimed at easing...

June 22, 2024 9180 Views 2 comments Print

Representation to amend section 73(9) penalty provision of CGST Act, 2017

Goods and Services Tax : AGFTC and ITBA urge amendments to reduce penalties under CGST Act, 2017, proposing fairer penalties for genuine errors. Detailed r...

June 22, 2024 5991 Views 0 comment Print

Representation For Changes in GST to reduce litigation of past period

Goods and Services Tax : Representing Karnataka State Chartered Accountants Association's suggestions for GST Act changes to Hon. Union Minister of Finance...

June 20, 2024 1785 Views 0 comment Print


Latest Judiciary


AAAR Rejects Ruling Application on Grounds of Pending Court Decision

Goods and Services Tax : AAAR Tamil Nadu rejects TANGEDCO's application, citing pending Supreme Court decision on the matter, ensuring adherence to GST Act...

July 6, 2024 57 Views 0 comment Print

HC overturned decision of Appellant Authority due to late filing of hard copy of Appeal

Goods and Services Tax : Discover how the Madras High Court overturned the Additional Commissioner's decision in Sunbeam Generators Pvt. Ltd. Vs Additional...

July 5, 2024 120 Views 0 comment Print

Tax proposals confirmed without assigning any reasons: HC directs reconsideration

Goods and Services Tax : Read the Madras High Court's judgment setting aside an unreasoned GST demand order against Ford India, citing GSTR 9 and GSTR 2A m...

July 4, 2024 279 Views 0 comment Print

GST Liability & ITC Reversal: Madras HC Remands Case on 12.5% Pre-deposit

Goods and Services Tax : Madras HC remands Orient Electricals & Engineers India's case on GST liability and ITC reversal for reconsideration, highlighting ...

July 4, 2024 201 Views 0 comment Print

GSTR 3B vs. GSTR 2A Mismatch: HC directs order to be treated as SCN

Goods and Services Tax : Explore the Madras High Court's decision in Banyan Engineers Contractors Vs Deputy State Tax Officer-2 regarding GST liabilities a...

July 4, 2024 459 Views 0 comment Print


Latest Notifications


Enhancements to Address-Related Fields in GST Registration Functionalities

Goods and Services Tax : Explore the latest enhancements in GST registration address fields: new validations, user instructions, and impacts on existing da...

July 4, 2024 2430 Views 0 comment Print

CBIC Newsletter: Celebrating 7 Years of GST Success & Global Customs Milestones

Goods and Services Tax : Explore CBIC's latest newsletter marking 7 years of GST, commendations to officers, global customs agreements, anti-drug initiativ...

July 2, 2024 141 Views 0 comment Print

Time of Supply for Spectrum Usage and Similar Services under GST

Goods and Services Tax : CGST Circular clarifies GST time of supply for spectrum usage services under deferred payment option, ensuring uniform application...

June 26, 2024 462 Views 0 comment Print

GST on HAM Model for NHAI Projects: Time of Supply Clarified

Goods and Services Tax : Clarification on GST time of supply for construction and maintenance services in NHAI Hybrid Annuity Mode (HAM) model. Key guideli...

June 26, 2024 405 Views 0 comment Print

Place of Supply for Custodial Services Provided by Banks to Foreign Portfolio Investors

Goods and Services Tax : CGST Circular clarifies place of supply for custodial services provided by banks to Foreign Portfolio Investors, ensuring uniform ...

June 26, 2024 198 Views 0 comment Print


Calendar for GST Return filing

December 8, 2017 17235 Views 0 comment Print

Taxpayers other than composition taxpayers, non-resident taxpayers, input service distributors and taxpayers liable to pay tax under section 51 & 52 of GST Law. The time period for filing GSTR-2 & GSTR-3 for month of July, 2017 to March, 2018 is being looked into by a Committee set up by the GST council.

MVAT: Filing of vat audit report in form E-704 by on SAP system

December 8, 2017 34692 Views 0 comment Print

Filing of audit report in Form E-704 by the dealers registered on SAP system from 25/05/2016 for the financial year 2016-2017 on Mahavat website. :- Earlier MSTD had issued a Trade Circular No. 27T of 2009 date 1st October, 2009 on the subject of filing of VAT Audit Report in Form- 704 electronically.

Facility to revise Form GST TRAN-1 enabled on GST Portal

December 8, 2017 2661 Views 0 comment Print

Facility to edit/revise / Amend/ Form GST TRAN-1 filed after 08-11-2017 enabled. Taxpayers can now file revised FORM GSTR-1 related to Transitional ITC Credit on stock even if it results in downward credit. In such cases, the difference will be added to their liability.

Refund/ disbursal of GST paid by units working under Area Based Exemption

December 7, 2017 6801 Views 0 comment Print

Now, the Central Government has come up with a scheme and methodology for grant of disbursal of IGST/CGST/SGST/UTGST paid by the manufacturing units in the areas earlier which were enjoying full exemption from payment of central excise duty.

Due dates Under Income Tax, GST, PF, ESIC for December, 2017

December 7, 2017 13428 Views 0 comment Print

A GLIMPSE OF ALL THE DUE DATES UNDER INCOME TAX, GST, PF, ESIC FALLING IN THE MONTH OF DECEMBER, 2017 Calender for the Month of December, 2017 7th Dec 2017:- Income Tax, Income Tax Due date for deposit of Tax Deducted /Collected for the month of November, 2017 10th Dec 2017:- GST–  Filing of returns […]

GST on Donation received by Charitable Institutions and NGOs

December 7, 2017 49167 Views 6 comments Print

This article aims to connect various dots in the GST law to determine applicability of GST to NGOs so far as the receipt of donation is concerned. Unlike previous indirect tax laws which levied tax on sale or manufacture or provision of service, GST Act levies tax on Supply.

IGST: All about Bond/ LUT to be submitted by Exporters

December 7, 2017 7026 Views 0 comment Print

The facility of export under LUT has been now extended to all registered persons who intend to supply goods or services for export without payment of integrated tax except those who have been prosecuted for any offence under the MGST Act or the Integrated Goods and Services Tax Act, 2017 or any of the existing laws and the amount of tax evaded in such cases exceeds Rs. 2.5 Cr.

Amendments in GST since implementation as applicable to Export / Exporters

December 7, 2017 8460 Views 3 comments Print

GST implemented since 1st July 2017. Since then a series of amendments made in various rules, procedures, returns etc. Here we shall discuss the amendments made in relation to Export related provisions since implementation of GST

HC grants interim relief in case related to credit of clean energy cess on purchase of coal

December 6, 2017 1716 Views 0 comment Print

In the present case, it is stated that the Petitioner has already paid the Clean Energy Cess under Chapter VII of the Finance Act, 2010 CFA 2010′) on the coal lying in stock on 30th June, 2017. Such stock is stated to be around 2,85,418 tonnes, on which the cess already paid is to an extent of Rs. 11.41 crores.

Entertainment tax benefit in UP granted Pre-GST to continue unless specifically revoked

December 6, 2017 1095 Views 0 comment Print

In view of Section 174 of the U.P.G.S.T. as there is no notification repealing the benefit conferred upon the petitioner under the scheme of the Act, he is entitle to collect entertainment tax as in the past upto 31st March, 2020 and to retain the percentage of it in accordance with the scheme.

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