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 : Explore Rule 39 of the CGST Act, detailing ITC distribution by Input Service Distributors, key amendments, pro-rata allocation, an...
Goods and Services Tax : Ensure GST compliance before the financial year ends. Key tasks include registration updates, invoice checks, return reconciliatio...
Goods and Services Tax : Detailed clarifications on GST Amnesty Scheme under Section 128A and Rule 164 of CGST Rules, covering waivers, application process...
Goods and Services Tax : Explore challenges in GST appeal processes, including procedural gaps, misuse of Section 74, and system inefficiencies. Learn why ...
Goods and Services Tax : Explore the latest GST changes for hotels and restaurants effective April 2025, including revised definitions, compliance, declara...
Goods and Services Tax : Tax Bar Association requests an extension of the GST Amnesty Scheme tax payment deadline from March 31 to May 31, 2025, citing lim...
Goods and Services Tax : Understand GST rules for restaurant services in 'specified premises' post-April 2025. Learn about tax rates, declarations, and ITC...
Goods and Services Tax : Insights on GST policies for medicines and medical goods, exemptions for healthcare services, and GST revenue data from 2019 to 20...
Goods and Services Tax : Maharashtra GST Dept cancels GST registrations of non-genuine taxpayers as of Feb 2025; details include GSTNs, trade names, and ca...
Goods and Services Tax : Key GST issues faced by taxpayers, including registration delays, documentation challenges, appeal backlogs, and the need for poli...
Goods and Services Tax : Andhra Pradesh High Court held that notification no. 9 of 2022, Central Tax (Rate) is effective only from 18.07.2022 and hence ref...
Goods and Services Tax : Calcutta High Court held that GSTR-9 returns should also be considered in case the Input Tax Credit (ITC) not reflected in GSTR-3B...
Goods and Services Tax : Madras High Court quashes GST assessment order, mandates personal hearing, and allows document submission after 10% tax deposit....
Goods and Services Tax : Bombay High Court held that Stressed Assets Stabilization Fund is a deemed dealer as per Explanation to section 2(8) of the Mahara...
Goods and Services Tax : Vide the present appeal it is mainly contesting that when a cell phone is sold along with a charger, there is only one Maximum Ret...
Goods and Services Tax : All CGST field formations will be operational on 29th, 30th, and 31st March 2025 to ensure uninterrupted service during the financ...
Goods and Services Tax : The CBIC has amended GST Rules 2017, introducing changes in refund eligibility and appeal procedures. Effective from March 27, 202...
Goods and Services Tax : New GST circular clarifies payment via GSTR-3B for Section 128A benefits, and appeal withdrawals for mixed period demands....
Goods and Services Tax : Maharashtra's 2025 Act allows PSUs to settle tax arrears, interest, penalties, and fees under various state tax laws. Learn about ...
Goods and Services Tax : Learn about the Kerala SGST Act's interest and penalty waiver under Section 128A, eligibility, application process, and compliance...
In re Fairmacs Ship Stores Private Limited (GST AAAR Andhra Pradesh) The Appellant raised a new issue at the appeal stage, and the case is remanded back to original authority. The applicant has raised a new issue for clarification, which was not placed before the Advance Ruling Authority, i.e. to decide whether the transactions are […]
Due Date of Filing of VAT Return of VAT 10A for Financial Year 2017-18 in Rajasthan extended to 31st October 2018 vide Notification No. F26 (315)CCT/MEA/2014/577 Dated: August 31, 2018
As per Rule 89(2), The application under sub-rule (1) of rule 89 of CGST Rules, 2017, shall be accompanied by any of the following documentary evidences in Annexure 1 in Form GST RFD-01, as applicable, to establish that a refund is due to the applicant, namely:- a) the reference number of the order and a […]
As per section 2(6) of CGST Act, 2017 ‘aggregate turnover’ means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess.
Provisions for revocation of cancellation of GST registration are contained under rule 23 of the Central Goods and Service Tax Rules, 2017. Circumstances Under Which Revocation Of Cancellation Of GST Registration Is Possible Revocation of cancellation of GST registration is possible only when registration is cancelled by the proper officer on his own motion. It […]
Govt notifies Goods and Services Tax (Compensation to States) Amendment Act, 2018 to amend Section 7 and 10 of Goods and Services Tax (Compensation to States) Act, 2017.
Govt notifies Union Territory Goods and Services Tax (Amendment) Act, 2018 / UTGST (Amendment) Act, 2018 on 30th August, 2018 by which it amended section 7 and 9 of Union Territory Goods and Services Tax Act, 2017 and inserted new sections 9A and 9B. MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 30th […]
Govt notifies Integrated Goods and Services Tax (Amendment) Act, 2018 to amend Section 2, 5, 8, 12, 13, 17 and Section 20 of Integrated Goods and Services Tax Act, 2017.
Govt notifies Central Goods and Services Tax (Amendment) Act, 2018 to notify amendments in Central Goods and Services Tax Act, 2017.
It has been A year of GST and we are still figuring out exact treatment of different business transactions like Export, SEZ, Merchant Export, Import, Deemed Export etc In GST returns. These all items need to be specifically shown in GSTR 3B & GSTR 1 at respective rows. I have prepared a complete Guide for […]
