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 : 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 ruling held that ITC on QIP-related services was available only to the extent the funds were used for repayment of borrowings....
Goods and Services Tax : The Authority held that electricity transferred to the DISCOM grid constituted a supply under GST. Since electricity attracted a n...
Goods and Services Tax : Uttarakhand AAR held that services relating to municipal water supply functions qualified for GST exemption under Notification No....
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 : 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% ...
Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the State Goods and Services Tax Department to tax payers and other concerned persons- reg.
Welcome into the world of GST GST registration is covered by Section 22 to 28 of Central Goods and Services Tax Act 2017 and CGST Rules Related to Registration. Article explains deals with Who is liable to get GST registration, Who doesn’t require GST registration, Mandatory GST Registration, Procedure for GST Registration, Deemed GST Registration, […]
In re Sealwel Corporation Private Limited (GST AAR Telangana) We notice from the schedule concerning ‘Shareholding of Promoter’ of the annual accounts of M/s TSSPDCL that 100% shares of the company were held by the Hon’ble Governor of Telangana. This clear indicates that the Government of Telangana have 100 percent control over TSSPDCL and thus […]
It has always been a complex question for every one of us whether GST would be applicable on any specific goods/service. Sometimes it leaves one under the doubt whether GST is really applicable or not. So I had tried by these write-up to give clarity for confirming the applicability of GST on any specific goods/services. […]
‘Casual taxable person’ (CTP) means a person who occasionally undertakes transactions involving supply of goods/ services in the course or furtherance of business, whether as principal, agent or in any other capacity, in a State or a UT where he has no fixed place of business. Registration: CTP making taxable supply in India has to […]
A refund of the accumulated input tax credit is available to the assessee wherein the accumulation is due to the fact that the rate of tax on inputs is higher than that of the rate of tax on outputs. The mechanism for calculation of the maximum refund amount is provided in rule 89(5) of CGST […]
Vires of Time Limit prescribed in Rule 117 of CGST Rules, 2017 and Retrospective Amendment in Section 140 of CGST Act, 2017 Hon’ble Madras High Court in case of P.R. Mani Electronics Versus Union Of India, The GST Council, The Principal Chief C. GST & C.E, The Asst. Commr of GST & C.E (pronounced on […]
Hon’ble Gujarat High Court in case of Material Recycling Association of India vs Union of India dated 24.07.2020 deided on the issue Whether the provisions of Section 13(8)(b) r.w.s. 2(13) and 8(1) of the IGST Act,2017 are ultra vires and unconstitutional or not. Facts of the Case 1. The members of the petitioner also facilitate […]
Section 34 of CGST Act, 2017 read with Rule 53 1) Relevant terms: A. Section 2(41): Document includes written or printed record of any sort and electronic record (B). B. As per clause (t) of section 2 of the Information Technology Act, 2000: “Electronic record” means data, record or data generated, image or sound stored, […]
ACCOUNTS & RECORDS – SECTION 35 – CGST ACT 2017– GST SERIES – PART 23 1. Maintenance of accounts and records is one of the important compliance under the GST Act. The term books of accounts include all the records maintained in respect of money, sales, purchases, assets, liabilities, and items of cost. Section 35 […]
