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 : 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 Supreme Court permitted the appeal to be entertained without pre-deposit after noting that the appealable order predated the a...
Goods and Services Tax : The High Court held that the issue requires consideration where the show cause notice preceded the amendment. It granted interim r...
Goods and Services Tax : The issue involved rejection of a delayed revocation application for cancelled GST registration. The Telangana High Court held tha...
Goods and Services Tax : The issue involved delay in disposal of a rectification application filed against a GST order. The Telangana High Court directed t...
Goods and Services Tax : The issue was whether a taxpayer could directly invoke writ jurisdiction claiming that a GST show cause notice and order were mere...
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% ...
Buyer Cannot Be An Operational Creditor of Seller On Non-Payment of GST To Statutory Authorities. This article deals with the situation where, the supply of the goods or service has been made by the seller and in lieu of which the GST has been charged by such seller from the buyer of the goods or […]
Audit provisions are covered under Section 65 and 66 of the CGST Act, 2017 respectively. There are two types of audits which have been prescribed under the said Act. The same are as follows: 1. Section 65 – Audit by Tax authorities S.No. Particulars Details 1 Period of audit Audit may be undertaken for a […]
ONLINE INFORMATION DATABASE ACCESS AND RETRIEVAL (OIDAR) SERVICES IN GST WHAT IS OIDAR? Online information database access and retrieval services is a category of services provided through the medium of internet and received by the recipient online without having any physical interface with the supplier of such services. The IGST act defines OIDAR to mean […]
In re V E Commercial Vehicles Limited (GST AAR Madhya Pradesh) Whether mounting of Bus/ Truck Body by the job worker on the chassis supplied by the principle for which the applicant charged fabrication charges including cost of certain material that was consumed during the process of job work would be classified as supply of […]
Office of the Commissioner of State Tax Maharashtra State, 8th Floor, GST Bhavan, Mazgaon, Mumbai-400 010. CORRIGENDUM No. JC (HQ)-1/GST/2020/Appeal/ADM-8 dated 2nd June 2020. Corrigendum to Trade Circular No. 9T of 2020. To, Subject: Corrigendum to Trade Circular 09T of 2020 Dt 26th May 2020. Ref: (1) This office Trade Circular 09T of 2020 Dt […]
The world was functioning normally as it used to be around 4 months back. But, all of a sudden everything changed! Earth closed down! Businesses were shut! People suffered! And in a snap of a finger, health was placed above all other things! All these were because of a small virus which could not even […]
Issue of GST late fee for the past period (August 2017 to January 2020) to be discussed in the next GST Council meeting. In the recent past tweets have been noticed by the government on the issue of waiver of late fee applicable on non-filing of GSTR 3B returns. The demands are largely for the waiver of late fee for the returns which were required to be filed from the beginning of GST ie August, 2017.
Mohit Vijay Vs Union Of India (Rajasthan High Court) In the present case, petitioner filed bail application u/s 439 CrPC for the offense of wrongful availment of Input Tax Credit under Section 132(1)(b)(c)(f)(j) and (I) of the Central Goods and Service Tax Act, 2017. High Court States that, the grant or denial is regulated, to […]
जीएसटीआर -3 बी अंतिम तिथि में कुछ दिन रह गए है सभी करदाताओं को चाहिए की जल्द से जल्द रिटर्न जमा करवाकर, विभाग द्वारा दी गयी छूट का फायदा उठायें ! अभी तक देश में केवल 20 % से 25 % ही रिटर्न जमा हुई है ! सभी अंतिम तिथि पर जमा करवाएंगे तो पोर्टल जाम हो जायेगा और विभाग द्वारा दी गयी छूट का फायदा नहीं मिल सकेगा !
GST collection/charge have two types: Forward Charge: Supplier supplies goods/services or both to recipient, and Recipient make payment along with GST amount to Supplier. The Supplier is liable to pay GST amount to Government, which is collected from Recipient. Section 9(1) and section 9 (2) covers the Forward charge. Reverse Charge: Supplier supplies goods/services or […]
