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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% ...
The issue under consideration is whether goods can be detained merely because IGST applicable is not mentioned in the e-way bill?
OFFICE OF THE COMMISSIONER (APPEALS) CENTRAL EXCISE & CGST, JAIPUR NCRB, STATUE CIRCLE, JAIPUR-302005 C. No. APPL/JPR/CGST/JP/06/111/19/152 DIN No. 20200563RW00009TBB48 Dated: 06/05/2020 Order-in-Appeal No. 39(JPM)CGST/JPR/2020 dated 27.04.2020 Appellant M/s. Baba Super Minerals Pvt. Ltd. Office No. 11, 4th Floor, Alankar Plaza, Central Spine, Vidyadhar Nagar, Jaipur-302039 OIO No. & Date 65, GST/ITC/BSMPL/2018-19, dated 10.12.2018 Respondent […]
♣ What is Work contract Work contract is an agreement in which involve supply of goods as well as services. This agreement contractor (supplier) execute activity relating building construction, manufacturing, processing, erection, installation, repair, commissioning of any movable or immovable property for consideration. Work contract has been define in sec 2(119) of CGST Act 2017 […]
IMPLEMENTATION OF GST E-INVOICING – MANDATORY FROM 1ST OCTOBER 2020 & INTEGRATION WITH ERP CRITICAL ISSUES IN GSTR 9 & 9C OF 2018-19 Date: 21st August 2020 (Time: 4 p.m. to 6 p.m.) Tax Guru in association with Tax Connect is Organizing a 2 Hour Workshop for discussions on ‘Implementation of GST E-Invoicing, New GSTR 1, […]
GSTR 3B -Furnishing of Return – Section 39(1) of CGST Act 2017 GST Series – Part 25 1. The GSTR-3B is a consolidated summary return of inward and outward supplies, required to be furnished by the registered person on a monthly basis. 2. Statutory Provisions Section 39(1) Every registered person shall, for every calendar month, […]
Bharat Oman Refineries Ltd. Vs Union of India (Gujarat High Court) Gujarat HC allows refund of IGST paid on Services supplied by a person located in non- taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India. FULL TEXT OF […]
MP HC grants Bail against GST offence u/s 132(1) of CGST Act
With the advent of GST the tax regime in India has seen a sea change. Many taxes levied by the centre or by the states have been subsumed in the GST. The indirect taxation in its new ‘AVTAR’ has covered almost all economic activities under its umbrella unless the same is specifically excluded from the […]
GSTN enables taxpayers to know Input Tax Credit (ITC) eligibility at invoice level while filing Annual Return – Taxpayers are enabled to download of invoices which account for ITC in Table 8A of Form GSTR-9, Annual Return – Reasons for non-inclusion of an invoice in ITC value can be found out (difference between GSTR-2A and […]
E-INVOICING SYSTEM UNDER GST Q.1 What is e-invoicing? ‘E-invoicing’ or ‘electronic invoicing’ is a system where in the tax payer will upload his invoice details and register his supply transaction on the Government Invoice Registration Portal (IRP)and get the Invoice Reference Number (IRN) generated by the IRP system. That is, the tax payer will first […]
