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 : Provisional attachment under GST aims to protect revenue but often raises concerns about misuse. Explore its legal framework, impa...
Goods and Services Tax : The March 2025 edition of the GST Case Law Compendium offers comprehensive insights into pivotal GST-related judgments by the High...
Goods and Services Tax : Madras HC upholds deemed pendency of settlement applications before March 31, 2021, under Clause [iv] of S.245A, affirming Single ...
Goods and Services Tax : Missing the GST appeal deadline can result in permanent loss of rights. Learn why courts can’t help and how taxpayers can avoid ...
Goods and Services Tax : Learn about ISD registration under GST effective April 2025. Understand ITC distribution, compliance rules, and recovery of excess...
Goods and Services Tax : The government has introduced measures to ease GST compliance for MSMEs, including higher thresholds, simplified returns, and digi...
Goods and Services Tax : The government reviews GST rate rationalization and tax slab changes while expanding digital banking and financial inclusion effor...
Goods and Services Tax : The government addresses concerns over GST hike on agricultural pump-sets, its impact on sales, and input tax credit refunds based...
Goods and Services Tax : The government awaits GST Council recommendations on Jeevan Rakshak life insurance GST reduction. No proposal exists for additiona...
Goods and Services Tax : The Indian government addresses GST reduction on health insurance, anti-profiteering measures, and revenue impact, awaiting GST Co...
Goods and Services Tax : Karnataka High Court orders GST appellate authority to hear Takappa's appeal on merits, citing procedural lapses in rejection....
Goods and Services Tax : Calcutta High Court directs fresh GST show-cause notice, citing lack of specific reasoning in original notice concerning GSTR mism...
Goods and Services Tax : Madras High Court directs appellate authority to hear Nirman Encon's GST appeal, citing lack of opportunity in original assessment...
Goods and Services Tax : Kerala High Court held that when contract rates fixed are inclusive of GST and other taxes, contractor is not permitted to claim G...
Goods and Services Tax : Kerala High Court addresses GST notice challenge in Minimol Sabu case. Court directs adjudicating authority to consider preliminar...
Goods and Services Tax : CBIC discusses revenue trends, HR promotions, sports events, and duty evasion cases in a recent review meeting. Key updates on inv...
Goods and Services Tax : GST waiver applications face technical issues. Payment due by March 31, 2025; waiver applications can be filed until June 30, 2025...
Goods and Services Tax : Kerala GST enables video conferencing for personal hearings to improve efficiency. Physical hearings remain an option in exception...
Goods and Services Tax : Kerala SGST launches Centralised Refund Processing from March 15, 2025, ensuring faster verification, virtual hearings, and stream...
Goods and Services Tax : Highlights include the AEO Mutual Recognition Agreement with New Zealand, NACIN’s capacity-building strategies, and a Rs. 6.53 c...
This is an Unofficial English Translation of the Draft Bahrain Value Added Tax Law. Chapter 1 – Preliminary provisions Article 1 – Definitions (1) The Kingdom: The Kingdom of Bahrain including all its lands and its subsoil and territorial waters adjacent to it and the seabed, and all that is vested in sovereign rights in […]
We are summarising herewith key areas that needs due attention before filing of monthly return in Form GSTR-3B for the September month:
In the current article we will discuss about activities or transactions which shall be treated neither as a supply of goods nor a supply of services. The levy of GST comes only if the goods or services comes under the purview of supply so the below activities are not to be treated as supply hence […]
Jay Chemical Industries Limited Vs Union Of India (Gujarat High Court) While the entire tax structure within the country was thus being replaced by a new framework, it was necessary for the legislature to make transitional provisions. Section 140 of the CGST Act, which is a transitional provision, essentially preserves all taxes paid or suffered by a […]
In re SST Sustainable Transport Solutions India Private Limited (GST AAR Maharashtra) Applicant is rendering services to NMC by way of giving out on rent/hire, Buses which are further used by NMC for transportation of passengers. Such renting of Buses by the applicant squarely falls under Sr. No. 10, Heading No 9966 sub clause (ii) […]
Following are the major 10 Burning Issues under GST: The September 2018 GST Return, The Annual GST Return, GSTR 2A, Reversal of Credit, Extra Tax payment in Cash Ledger, Composition Scheme- purchase reporting, Issues of GSTR 3B, Issues of GSTR 1, Taxation of Agricultural Commission agent and Joint Development Agreement and Trans 1 issues.
In the current article we will discuss about activities to be treated as supply even if made without consideration under Goods & Services Tax (GST).
In the current article we will discuss about composite and mixed supply and the treatment of composite & Mixed supply under GST. Introduction Whether services are bundled in the ordinary course of business would depend upon the normal or frequent practices followed in the area of business to which services relate. Such normal and frequent […]
A common query many people have in their minds which seems to get more and more complicated as different businesses with different situations think over it. This confusion is none other than the very usual mistake of missing out on taking Input Tax Credit. The problem apparently seems to get worse when this missed ITC is of the previous financial year whose books of accounts are closed, finalized and audited from Income Tax Act and Companies Act point of view.
In terms of Section 44(1) of the CGST Act, 2017, every registered person, other than an Input Service Distributor, a person paying tax under Section 51 (TDS deductor) or Section 52 (TCS collector), a casual taxable person and a non-resident taxable person, shall furnish an Annual Return for every financial year on or before the […]