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 : Use this 10-point checklist to identify appeal-worthy issues in a GST order. Spot procedural lapses and factual gaps quickly and e...
Goods and Services Tax : Step-by-step guide to file GST-4 annual return for composition taxpayers. Learn deadlines, penalties, and filing procedure with co...
Goods and Services Tax : Bombay HC rules GST on developer rights under a development agreement does not fall under reverse charge as per Entry 5B of Notifi...
Goods and Services Tax : Explore the legal aspects, supporting documents, Aadhaar & biometric authentication for registration under the CGST Act 2017, alon...
Goods and Services Tax : From April 1, 2025, ISD registration becomes mandatory for ITC distribution among GSTINs, replacing the cross-charge mechanism for...
Goods and Services Tax : GSTN introduces Phase-III changes to GSTR-1 from April 2025 with dropdown HSN selection, tab-wise B2B/B2C reporting, and value val...
Goods and Services Tax : GST appeal challenges demand based on TDS mismatch and lack of PMT-09 functionality to transfer cash ledger between GSTINs during ...
Goods and Services Tax : Analysis of GST collection targets vs. actuals, tax evasion cases, and govt measures like e-invoicing and analytics to improve com...
Goods and Services Tax : India implements digital tax reforms, AI tools, and compliance measures. No new 5% GST on food delivery apps. Learn about tech-dri...
Goods and Services Tax : ndia's GST Council examines 5% GST on food delivery apps like Zomato, Swiggy. Restaurant services face 5% GST without input credit...
Goods and Services Tax : Kerala High Court held that college, managed by an education trust, engaged in supplying food to students through canteen is requi...
Goods and Services Tax : Allahabad HC directs U.P. State to clarify STO's power to impose GST penalty under Rule 86B and Section 129....
Goods and Services Tax : Bombay HC rules on GST applicability to developer agreements, distinguishing them from TDR/FSI transfers under Entry 5B of GST not...
Goods and Services Tax : Bombay High Court grants interim relief in GST dispute on land development rights under a revenue-sharing agreement between Nirmal...
Goods and Services Tax : Calcutta High Court allows reopening of GST portal for Shri Ashis Roychowdhury after setting aside registration revocation due to ...
Goods and Services Tax : CBIC to launch electronic clearance for personal import/export at airports. Lucknow CGST's Swachhta initiative. DRI busts Mephedro...
Goods and Services Tax : From April 2025, GSTR-1 Table-12 will be split into B2B and B2C with mandatory HSN code selection from dropdown. Manual entry will...
Goods and Services Tax : Important update on GSTR-3B Table 3.2. Starting April 2025, auto-populated inter-state supply values will be non-editable. Learn h...
Goods and Services Tax : Kerala SGST Circular 10/2025 sets officer-wise monetary limits for notices/orders under new Section 74A of GST Acts, effective now...
Goods and Services Tax : Kerala SGST assigns Section 74A functions to officers, amending Circular 5/2023 as per 53rd GST Council meeting recommendations. E...
In the 28th GST Council meeting, it was decided to remove the restriction of not allowing refund of ITC accumulated on account of inverted duty structure on fabrics with prospective effect on the input supplies received after the date of issue of notification.
Advisory to taxpayers for filing refund application under GST-RFD-01A: 1. Refund application can be filed using refund application form GST-RFD-01A. 2. Refund application filing for multiple tax period is available for the below ground of refunds: – Export of Goods and Services – Without payment of Tax
Whether GST is applicable on Reimbursement of salary on behalf of foreign entity? Applicant will not be liable to pay GST on Salary amount received from RMS and disbursed to the Crew.
Hello friends, greetings for the day in the current article we will discuss about credit note under GST. In this article we will discuss every aspect of credit note. As per 2(37) of CGST Act credit note means an document issued by a registered person under 34(1). A supplier has to issue tax invoice in case […]
The rumors or expectations of inclusions and exclusions from Goods and Services Tax (GST) net have its toll on stock market prices of liquor manufacturing companies. And it work both ways to raise or lower the stock market prices of these companies. This was witnessed recently in stock market behavior of alco-beverages companies.
It is noticed that the officers of the Department have been conducting audit of tax payers allotted to state authorities and whenever any modus operandi is noticed in evading tax in a particular trade, the audits are confined to State allotted taxpayers only leaving the tax payers allotted to central tax authorities unattended. This results in not realizing the SGST dues to the State from the taxpayers allotted to Central Tax Authorities.
Bengali Lal & Sons Vs State of U.P. (Allahabad High Court) Heard learned counsel for the petitioner; Shri R.C. Shukla, learned counsel for the respondents no. 5 and 6 as well as learned Standing Counsel appearing for the State-respondents no. 1 to 4. The petitioner is a partnership firm and had applied for registration under […]
Advantage India Logistics Private Limited Vs Union of India (Madhya Pradesh HC) On due of the provisions of Section 4 of the IGST Act, we are of the view that officers appointed under the MPGST Act are authorized to be proper officers for the purpose of IGST and, therefore, the contention of the petitioner that […]
In re M/s. Edutest Solutions Private Limited (GST AAR Gujarat) The service provided to educational institutions by way of printing of question papers for conduct of examination by such institutions would be covered by Sr. No. 66 of Notification No. 12/2017-Central Tax (Rate), as amended and Notification No. 12/2017-State Tax (Rate), as amended. Thus, as […]
M/s. Omnisoft Technologies Private Limited (GST AAR Gujarat) The activity provided by UCMAS using abacus whether qualifies for exemption from the payment of GST? As per Sl. No. 80 of Notification No. 12/2017-Central Tax (Rate) exempts services by way of training or coaching in recreational activities relating to arts or culture or sports. (In case […]
