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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 5958 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 936 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 498 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 1014 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 1116 Views 0 comment Print


Latest News


53rd GST Council Meeting: Impact Analysis by ICMAI

Goods and Services Tax : Explore the impact of the 53rd GST Council Meeting recommendations, including waivers on interest and penalties under Section 73, ...

July 6, 2024 45 Views 0 comment Print

CBI Apprehends CGST Inspector Accepting Rs 2.50 Lakh Bribe

Goods and Services Tax : Read about the CBI apprehending a CGST Inspector in Rajkot for accepting a bribe of Rs 2.50 lakh. Detailed analysis of the case an...

July 6, 2024 84 Views 0 comment Print

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 1359 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 603 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 9222 Views 2 comments Print


Latest Judiciary


GST Valuation on Deposit Contribution Works (DCW) under Self-Execution Scheme

Goods and Services Tax : Explore the Advance Ruling by AAR Tamilnadu on TANGEDCOs Deposit Contribution Works under GST. Detailed analysis, implications, an...

July 6, 2024 3 Views 0 comment Print

Input Tax Credit eligible on Contract Staffing Services: AAR Tamilnadu

Goods and Services Tax : Explore GST AAR Tamilnadu Advance Ruling No 10/ARA/2024 on eligibility of Input Tax Credit for contract staffing services under GS...

July 6, 2024 3 Views 0 comment Print

Construction Services: GST Rate Clarification for Residential Flats by AAR Tamil Nadu

Goods and Services Tax : Explore GST Advance Ruling No. 09/ARA/2024 for Prime Expat Infra Pvt Ltd. Learn about applicable rates for residential constructio...

July 6, 2024 3 Views 0 comment Print

GST Exempt on Insurance Services Fully Funded by Govt for its Employees

Goods and Services Tax : Explore the full text of the GST AAR ruling on health insurance services provided by United India Insurance to Tamil Nadu State Go...

July 6, 2024 15 Views 0 comment Print

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 135 Views 0 comment Print


Latest Notifications


Maharashtra VAT Act 2002: Advance Ruling Authority Notification

Goods and Services Tax : Explore the constitution & members of the Advance Ruling Authority under Maharashtra VAT Act 2002. Detailed analysis on its implic...

July 6, 2024 21 Views 0 comment Print

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 2457 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 147 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 411 Views 0 comment Print


CBEC exempt from payment of tax on advances received in case of supply of goods

November 15, 2017 145404 Views 4 comments Print

CG notifies the registered person who did not opt for the composition levy under section 10 of the said Act as the class of persons who shall pay the central tax on the outward supply of goods at the time of supply as specified in clause (a) of sub-section (2) of section 12 of the said Act including in the situations attracting the provisions of section 14 of the said Act, and shall accordingly furnish the details and returns as mentioned in Chapter IX of the said Act and the rules made there under and the period prescribed for the payment of tax by such class of registered persons shall be such as specified in the said Act.

Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration

November 15, 2017 28494 Views 1 comment Print

An electronic commerce operator who is required to collect tax at source under section 52 of the said Act, and having an aggregate turnover, to be computed on all India basis, not exceeding an amount of twenty lakh rupees in a financial year, as the category of persons exempted from obtaining registration under the said Act:

CBEC notifies revised late fee payable for delayed filing of return in FORM GSTR-3B

November 15, 2017 25668 Views 0 comment Print

Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 on wards vide Notification No. 64/2017 – Central Tax

CBEC extends due date to file FORM GST-ITC-04 to 31.12.2017

November 15, 2017 3012 Views 0 comment Print

Seeks to extend the due date for submission of details in FORM GST-ITC-04 vide Notification No. 63/2017 – Central Tax. In the said notification, for the words, figures and letters the 30th day of November, 2017, the words, figures and letters the 31st day of December, 2017 shall be substituted.

CBEC extends time limit to file Form GSTR-6 for July, 2017 to 31.12.2017

November 15, 2017 1314 Views 0 comment Print

Commissioner hereby extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6 for the month of July, 2017 till the 31st day of December, 2017.

CBEC notifies Time to furnish Form GSTR-5A for the months of July to October, 2017

November 15, 2017 996 Views 0 comment Print

CBEC extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017 vide Notification No. 61/2017 – Central Tax dated 15th November 2017

CBEC extends time limit for furnishing FORM GSTR-5 for July to October, 2017

November 15, 2017 1146 Views 0 comment Print

CBEC extends the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017 vide Notification No. 60/2017 – Central Tax

Form GSTR-4 for quarter July to Sep, 2017 can be submitted till 24.12.2017

November 15, 2017 2343 Views 0 comment Print

CBEC vide Notification No. 59/2017 – Central Tax notifies that Form GSTR-4 for quarter July to Sep, 2017 can be submitted till 24.12.2017. Earlier the extended due date was 15th day of November, 2017.

Due dates to fuirnish FORM GSTR-1 for taxpayers with turnover exceeding Rs. 1.5 crores

November 15, 2017 10128 Views 4 comments Print

Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than ₹ 1.5 crores vide Notification No. 58/2017 – Central Tax

Quarterly FORM GSTR-1 for taxpayers with aggregate turnover of up to Rs. 1.5 crore

November 15, 2017 8628 Views 1 comment Print

Central Government, on the recommendations of the Council, notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as detailed below for furnishing the details of outward supply of goods or services or both.

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