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 : Introduction If you’re a tour operator offering package tours to foreign tourists, and the tour covers places inside Ind...
Goods and Services Tax : Learn about GST exemptions on training services in art, culture, yoga, and sports under Notification No. 12/2017. Know eligibility...
Goods and Services Tax : Late filing of GST returns attracts late fees under Section 47. Can an additional penalty under Section 125 be imposed? Legal insi...
Goods and Services Tax : Learn about Input Service Distributor (ISD) under GST, ITC distribution rules, and compliance requirements to ensure tax efficienc...
Goods and Services Tax : Learn the key differences between B2B and B2C credit notes under GST and how to handle them in compliance with tax laws....
Goods and Services Tax : The Sales Tax Bar Association (STBA) Delhi seeks an extension of the GST Amnesty Scheme deadline to 30th June 2025 due to taxpayer...
Goods and Services Tax : From April 1, 2025, 2FA is mandatory for taxpayers and transporters using the e-Way Bill and e-Invoice systems. Learn about OTP a...
Goods and Services Tax : CBI arrests CGST Superintendent and a private individual in Delhi for accepting ₹13,000 bribe. Investigation ongoing....
Goods and Services Tax : Details on waitlisted railway ticket revenue, GST collection, and refund policies. Learn about cancellation charges and government...
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 : Bombay HC grants interim stay to NTT Data on Rs 2.18 Cr GST demand (FY19-20), citing challenge to Sec 168A notification validity &...
Goods and Services Tax : Calcutta High Court upholds a GST penalty for an e-way bill mismatch, ruling it indicated tax evasion. The case highlights strict ...
Goods and Services Tax : Andhra Pradesh High Court sets aside GST assessment order against Teju Granites due to missing signature and DIN, allowing fresh a...
Goods and Services Tax : Madras HC holds that GST appeal filing date is the online submission date, not the physical submission date. Case remanded for rec...
Goods and Services Tax : Delhi High Court dismisses NRAI plea, upholds CCPA guidelines banning mandatory service charges in restaurants. Rules practice unf...
Goods and Services Tax : CBIC highlights revenue collection efforts, CGST amnesty deadline, a new maritime training center, and retirements in its March 31...
Goods and Services Tax : Chhattisgarh GST Department raises e-way bill limit for intra-state goods movement; effective April 1, 2025. Limits vary by goods....
Goods and Services Tax : Haryana introduces One Time Settlement Scheme 2025 for outstanding tax dues recovery. Details on application, payment, waivers, an...
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...
This E-book for GST on services is updated till 10-08-2018 and is based on following sections, notifications, orders, press release etc. CGST Sections: 2(12), 2(33), 2(68), 2(70), 2(71), 2(98), 2(102), 2(110), 2(118), 2(119), Schedule II, 9(5), 10(1)(b), 10(2), 13, 17(4), 17(5), 31(2), 31(3)(d), 31(5), 31(6), 34(1), 34(2), 35(2) IGST sections: 2(6), 2(11), 2(13), 2(14), 2(15), […]
Divya Singla Vs Union of India (Punjab and Haryana High Court) The petitioners approached this Court seeking quashing of notice dated 15.05.2017 whereby the respondent asked the petitioner to furnish certain information with reference to levy of service tax on the fee paid for award of license for sale of liquor. Learned counsel for respondents No.1 to 3 […]
In GST matching and mismatching of purchase/sale bond needs to be done to ensure the promise to claim ITC. This can be done by matching the details of GSTR-2A with purchases as shown in the Books of Accounts.
Learned counsel for respondents No.1 to 3 fairly submitted that he has received instructions to the State that in 26th meeting of GST Council held on 10.03.2018 it has been decided that no GST/Service Tax is leviable on the fee paid for grant of license sale of liquor for human consumption.
Calculation of Lapse of Credit for fabrics- Circular No. 56/30/2018 dated 24-08-2018 -354/290/2018-TRU The Tax Research Unit of CBIC has issued a circular to address the controversy arising due to lapse of credit in respect of fabrics vide Notification 20/2018 dated 26-7-18. The circular deals with calculation of ITC to lapse, impact of lapse of […]
If a taxpayer forgets to claim ITC in relation to a purchase invoice dated 23rd Dec 2017, then in such case he can claim ITC in relation to this invoice ,any time before filing of annual return or filing any return on or before the return of September month .It is to be noted that this credit can be claimed in any return but before filing September month’s return, As Annual return is not yet made available.
In re Khedut Hat (GST AAR Gujarat) Whether the blasting activity carried out by the applicant is to be considered as a ‘supply of goods’ or ‘supply of service’? In the present case applicant uses explosives in the blasting activity at their client’s site. Thus it would be evident that blasting activity is carried out […]
In the instant case, the applicant had awarded work to the successful bidder for Supply of Materials and Erection respectively. Therefore, the contract entered by the applicant is squarely falls under the works contract and falls under entry no. (ii) of S. No. 3 of the table of notification no. 11/2017 — Central Tax (Rate), Dated — 28th June 2017 as amended from time to time and corresponding notifications under and MPGST Act, 2017, the applicable rate of tax is 18% (9% under Central tax and 9% State tax).
In re Jabalpur Entertainment Complexes Pvt. Ltd. (GST AAR Madhya Pradesh) Q1. Whether GST @5% can be charged on food, soft drinks, and snacks sold in the Snack Bar & Food Court in terms of Notification no.46/2017; In respect of Question 1, we hold that the items supplied in Snack Bar and Food Court shall […]
Present article would help to list down the documents required for obtaining new GST registration for different categories of entities i.e. Sole Proprietorship, Partnership Firm, Limited Liability Partnership (LLP), Private Limited Company, Public Limited Company And One Person Company, Hindu Undivided Family (HUF) and Foreign Company. List Of Documents Required Entity-Wise for new GST Registration […]
