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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


8 Recent Court Pronouncements On GST – Part II

December 6, 2017 22254 Views 2 comments Print

GST law, as drafted and legislated, is not free from the interpretational hassles. Taxpayers have started challenging various provisions of GST laws and rules framed there under before various High Courts and about 50 petitions have been filed so far.

Partnership firm granted GST Registration as sole proprietorship: HC directs department to rectify Mistake

December 6, 2017 5088 Views 0 comment Print

On the enforcement of the GST, it got itself migrated for the purposes of GST as a partnership firm but instead of issuing registration as a partnership firm, it has been shown to have been registered as a sole proprietorship.

GST Enrolment of Existing Taxpayer with Provisional ID & Password

December 6, 2017 660 Views 0 comment Print

A. Manual on Enrolment of Existing Taxpayer with Provisional ID and Password I am an existing taxpayer registered under Excise, Service Tax and State Tax Laws such as VAT, Entry Tax, Luxury Tax and Entertainment Tax. I received SMS/ E-Mail with Provisional ID and Password. What are next steps for me? How do I begin […]

GST, Excise, Service Tax, Customs & VAT updates for November 2017

December 5, 2017 19983 Views 8 comments Print

GST Returns –Due date for filing specified returns extended- Notification Nos. 59-63/2017 –Central Tax, all dated 15-11-2017 have been issued for this purpose.

4 Common Reason for non Comparison of GST related data by Assessee and Solution

December 5, 2017 933 Views 0 comment Print

Certain standard objections have been raised by the assessees as per the reports from the field:- 1 The assessee is migrated to the State administration and hence refuse to part with the data. 2 The assessee has directed his CA to file the return and the CA is out of station. 3 The assessee is having the data at their Hqrs. hence it takes time, to retrieve it. 4 There is no data to compare with as no Trans-1 data is available with the Department to confirm the authenticity of the data being collected or analyzed.

GST- Anti-Profiteering Application Form (APAF -1) prescribed by CBEC

December 5, 2017 4359 Views 0 comment Print

CBEC released Anti-Profiteering Application Form (APAF – 1) which is to be To be filed before Standing Committee/State level Screening Committee in terms of Rule 128 of CGST Rules, 2017. The form is of only one page and also includes instructions for filing. Anti-Profiteering Application Form (APAF – 1) is with reference to a single […]

Refunds under GST – Circumstances, Conditions and Procedure

December 5, 2017 23175 Views 6 comments Print

The GST Law provides for refund of unutilized input credit or tax paid on inward supplies under certain circumstances. Under the GST regime, there will be a standardized form for making any claim for refunds. The claim and sanctioning procedure will be completely online and time bound, which is a marked departure from the existing time consuming and cumbersome procedure. The relevant provisions embodied in Section 54, Sec. 77 of the CGST Act, 2017 and the requirement of submission of relevant documents as listed in Rule 1(2) of Refund Rules, is an indicator of the various situations that may necessitate a refund claim. The circumstances in which refunds under GST are available, the conditions to be complied with and the procedures for the same are explained in this Article.

GST शास्त्र : What is happening with your favourite restaurants ?

December 5, 2017 3741 Views 1 comment Print

Recently, major decisions were taken in 23rd GST Council meeting. GST rates applicable to hotels, restaurants etc. have been revised. Even after lower revised rates, no reduction in the billing amount is observed. Hence, there is chaos among people.

19 FAQs on GST Replied by Twitter Handle of GOI on 03.12.2017

December 5, 2017 7398 Views 3 comments Print

Company wants to sell its old Car. What is GST implication and to be applied at what price? Any changes if given to dealer of new car in exchange offer?

Confusion or Composition Scheme; Under GST!

December 4, 2017 5433 Views 4 comments Print

Krishna, For which reasons, Composition Scheme under the GST has been brought? Arjuna, For Small taxpayers, it was very difficult to comply with provisions of Act and so many rules.

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