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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% ...
With reference to the activity of sale of repossessed goods by an NBFC, there are certain aspects in the GST law which require further evaluation. This article analyses various implications under the GST law and the possible interpretations, on the activity of sale of repossessed goods. A. What is meant by repossessed goods? In the […]
Based on my understanding of the GST Acts, rules and regulations made thereunder and the notifications issued therein, here I have tried to summarise the provisions of GST related to real estate sector. A series of notifications related to GST on real estate services were issued by the government on 29th March, 2019. The GST […]
‘Place of supply of Goods and Services under GST and relation with revenue distribution between Union and state’ At first we have to know about the definition of ‘Supply’ under GST Supply is defined to include all forms of supply of goods and/or services such as sale, transfer, barter, exchange, license, rental, lease or disposal […]
Today I will discuss provisions of Section 13- Time of supply of services and Section 14 – Change in rate of tax in respect of supply of goods or services of CGST Act 2017 in simplified manner. Section 13- Time of supply of services The liability to pay tax on services shall arise at the […]
A lot of confusion has been created pertaining to the remuneration paid by companies to their Directors as to whether it would fall under the ambit of entry in Schedule III of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “CGST Act”) i.e. “services by an employee to the employer […]
TDS: Tax Deduction at Source (TDS). Tax Deduction at Source (TDS) is a system, initially introduced by the Income Tax Department. It is one of the methods to collect tax, under which, certain percentage of amount is deducted by a recipient at the time of making payment to the supplier. TDS provisions came into force […]
Article explains What is advance ruling under GST, To whom the Advance Ruling under GST is applicable, Matters/questions specified in Section 97(2) of CGST Act, 2017 on which Advance ruling can be sought, Procedure for obtaining Advance Ruling and the time line under GST and Rectification of Mistakes in Advance Ruling under GST. What is […]
Circular No. 140/10/2020 – GST dated 10th June, 2020 has been issued by the CBIC to clarify 1. leviability of GST on remuneration paid by companies to the independent directors defined in terms of section 149(6) of the Companies Act, 2013 or those directors who are not the employees of the said company; and
Mitha Ram Vs State of Punjab (Punjab and Haryana High Court) Learned counsel however submits that out of 29 witnesses, only 01 witness has been examined till date. Learned counsel for the petitioner then submits that because of the present COVID-19 situation and also the fact that trial is likely to take some time, detention […]
They were able to detect another case of GST evasion of Rs 22.73 Crores on scrap purchased from Railways and on trading/ manufacturing of scrap/MS ingot/bar but passing on ITC without paying the leviable GST on their outward supplies.
