Follow Us :

Goods and Services Tax

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.

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


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

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 168 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


Accumulation of GST Credit when exports made through Merchant Exporters

October 25, 2017 4056 Views 2 comments Print

REFUND OF ACCUMULATED CREDIT IS NOT ADMISSIBLE- Section 54(3) of the Central Goods and Service Tax Act, 2017 laid down the provision for claiming refund of unutilized input tax credit at the end of the tax period. The aforesaid provision is reproduced below for easy reference:

GSTN launches GST ITC-04 Excel-based offline tool

October 24, 2017 54900 Views 12 comments Print

Today GSTN has launched GST ITC-04 Excel-based offline tool to furnish details of input/capital goods sent and received back from job worker:- As per GST Rule 45 details of input or capital goods sent to job worker and received back from them need to be furnished on a quarterly basis in ITC-04, which can be download from GST portal.

GST Revenue Collection Figures stand at Rs.92,150 crore as on 23.10.2017

October 24, 2017 1140 Views 0 comment Print

The total revenue of GST paid under different heads (upto 23rd October, 2017) for the month of September 2017 is Rs. 92,150/- crore. The total CGST revenue is Rs. 14,042 crore, SGST revenue is Rs. 21,172 crore, IGST revenue is Rs. 48,948 crore (of which IGST from imports in September 2017 is Rs. 23,951 crore) and Compensation Cess is Rs. 7,988/- crore (of which Rs. 722 crore is Compensation Cess from imports in September 2017).

Representation for anomalies faced with regard to GST

October 24, 2017 10335 Views 5 comments Print

Tax Consultant’s Association, Jaipur are hereby putting some grave problems faced by practitioners, assesses and Common public in this GST environment and request you to kindly take some swift action to help us.

FORM GSTR-3B Late Return filing fees waiver notified by CBEC

October 24, 2017 21861 Views 5 comments Print

CBIC waives late fee payable for those who failed to furnish return in FORM GSTR-3B for August and September, 2017 by due date.

FM waives late fee on filing of GSTR-3B for August & September 2017

October 24, 2017 39813 Views 26 comments Print

FM announces today that To facilitate taxpayers, late fee on filing of GSTR-3B for August 2017 & September has been waived. Late fee paid will be credited back to taxpayer ledger. Notification and Press release in this regard is expected Soon.

Notifications issued u/s 21 of CGST Act, 2017 to apply automatically to UTGST

October 24, 2017 1161 Views 0 comment Print

Central Government, on the recommendations of the Council, hereby notify that subject to provisions of the said Act and the rules made thereunder, the notifications issued under the Central Goods and Services Tax Act, 2017 (No. 12 of 2017) relating to the subjects referred in Section 21 of the said Act are automatically extended to the said Act.

MGST: Late fee waiver on delayed filing of GSTR-3B for Aug & Sep 2017

October 24, 2017 1017 Views 0 comment Print

Government of Maharashtra, on the recommendations of the Council, hereby waives the late fee payable under section 47 of the said Act, for all the registered persons who failed to furnish the return in FORM-GSTR-3B for the month of August and September 2017 by the due date.

Constitution of Advance Ruling Authority under MGST Act

October 24, 2017 1365 Views 0 comment Print

overnment of Maharashtra hereby constitutes the Maharashtra Authority for Advance Ruling for the State of Maharashtra consisting of :— (1) Shri B. V. Borhade, Joint Commissioner of State Tax and (2) Shri Pankaj Kumar, Joint Commissioner of Central Tax.

6 FAQs on GST Registration and if Turnover Less than 20 Lakh

October 24, 2017 79824 Views 33 comments Print

Registration for persons who makes inter- State supply of services and have aggregate turnover less than Rs. 20 lac, p.a. is exempted. For details please refer to Notification No. 10/2017- Integrated Tax dated 13.10.2017

Search Post by Date
July 2024
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
293031