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Goods and Services Tax : The Court held that damages paid under an arbitral award do not qualify as consideration for a taxable service under GST. The ruli...
Goods and Services Tax : The Punjab and Haryana High Court has prima facie held that Haryana may have lost the constitutional power to collect entry tax af...
Goods and Services Tax : The article examines whether authorities can retain a redemption fine under Section 130 after setting aside the penalty. The key t...
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 : 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 Supreme Court permitted the appeal to be entertained without pre-deposit after noting that the appealable order predated the a...
Goods and Services Tax : The High Court held that the issue requires consideration where the show cause notice preceded the amendment. It granted interim r...
Goods and Services Tax : The issue involved rejection of a delayed revocation application for cancelled GST registration. The Telangana High Court held tha...
Goods and Services Tax : The issue involved delay in disposal of a rectification application filed against a GST order. The Telangana High Court directed t...
Goods and Services Tax : The issue was whether a taxpayer could directly invoke writ jurisdiction claiming that a GST show cause notice and order were mere...
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% ...
Audit and Assessment under GST The revenue authorities are in the forefront to complete the historical audits/assessment under the erstwhile tax laws for the period up to June 2017. The CBIC has released GST audit plan for the year 2019-20 vide F. No. 381/49/2019 on 25.06.2019. The audit plan released by the CBIC takes the […]
Exordium In GST law the taxation in the business of passenger transportation can be divided under following categories: 1. Where entire vehicle is not used 2. Where entire vehicle is used Where entire vehicle is used further divisions can be made as under: 1. Distance based Journey 2. Place to Place Journey 3. Time based […]
Many GST compliance deadlines ended to 31st August, 2020. To avoid late fees and penalties, these due dates need to be remembered and file the returns. Let’s see which deadline ends on 31st of August, 2020. Deadlines that ends on 31st August 2020 1. GSTR-4 (2019-20): GSTR-4 is an annually form to be filed by […]
Audit/Assessment to Adjudication under GST and stealth comparison to the erstwhile tax regime- Article explains Assessment/audit under GST, Key aspects concerning demand under the service tax law vis-a-vis GST law, Crucial aspects of GST demand provisions, Timeline for issuance of SCN & concluding adjudication, Limitation period under GST Law for GST Audit, How Taxpayer should […]
Whether building of body after utilizing and consuming owned materials and providing labour and further amount the same on chassis of the principal would amount to supply of Services? Whether it would amount to a composite supply consisting a small part of supply of goods and major part of supply of services. Supply of Services being principal supply therefore on the basis of provision of Sec 8(a) of the CGST Act the same should be classified as supply of service under HSN. 9988?
GOODS AND SERVICES TAX IN INDIA: FOLLOWING THE OLD ROAD OR PAVING A NEW PATH? A Comparison Of Indian Regime With Other Countries Goods and Services Tax, abbreviated as the GST is an ambitious tax system implemented by the Government of India. It came into effect on 1st July 2017 but its genesis can be […]
Section 122- Penalty for certain offences under GST The section declares the offences that attract penalty as a consequence, apart from the requirement to pay the tax and applicable interest. Some of the offences listed under this section may also attract prosecution under section 132 but that depends on the gravity of the offence defined […]
Reverse Charge Mechanism (RCM) for purchase of input goods and services used in Construction of Project from the Unregistered Person [Notification No. 07/2019- Central Tax (Rate) dated 29th March 2019 effective from 1st April, 2019]. After a long gap, the Central Government has used its power provided under amended Section 9(4) of the CGST Act, […]
Professional Tax Professional Tax is like Income tax but is collected by the State Government. But unlike its name suggests it is not just levied only on professionals. It is a tax on all kinds of professions, trades and employment and levied based on the income of such profession, trade and employment. It is levied […]
Introduction: Extending the due dates for various compliances is one of the reliefs extended by the Government to support the struggling taxpayers due to Covid-19 crisis. However, the extensions are not straight forwarded, it comes with conditions and criteria. Hence it is important to carefully check the relevant conditions and make the compliance. We have […]
