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 : Discover the challenges faced by dealers when GST ITC is blocked. Learn expert advice, legal insights, and potential actions to re...
Goods and Services Tax : Discover how the Odisha AAR allows ITC on exempt services where the supplier has charged GST. Understand conditions and implicatio...
Goods and Services Tax : Explore the complexities and arbitrary nature of GST provisions on Corporate Guarantees. Understand legal effects, tax implication...
Goods and Services Tax : Learn about offering post-sale discounts under GST with our compliance checklist. Understand legal frameworks, challenges, GST Cou...
Goods and Services Tax : 53rd GST Council Meeting: Key recommendations include GST rate changes, trade facilitation, compliance streamlining, and taxpayer ...
Goods and Services Tax : Explore the impact of the 53rd GST Council Meeting recommendations, including waivers on interest and penalties under Section 73, ...
Goods and Services Tax : Read about the CBI apprehending a CGST Inspector in Rajkot for accepting a bribe of Rs 2.50 lakh. Detailed analysis of the case an...
Goods and Services Tax : Read about CBI's arrest of an Assistant Commissioner at GST Commissionerate, Guwahati, for demanding and accepting Rs. 50,000 brib...
Goods and Services Tax : India GST revenue for May 2024 reached ₹1.73 lakh crore, marking a 10% year-on-year growth. Discover the details and trends driv...
Goods and Services Tax : The 53rd GST Council Meeting, chaired by Finance Minister Nirmala Sitharaman, produced several key recommendations aimed at easing...
Goods and Services Tax : Explore the remanded order of Mannarai Common Effluent Treatment Plant Private Limited by GST AAR Tamil Nadu. Learn about the corr...
Goods and Services Tax : Detailed analysis of the GST Advance Ruling for Metropolitan Transport Corporation on the applicability of GST on retrospective re...
Goods and Services Tax : Explore the Advance Ruling by AAR Tamilnadu on TANGEDCOs Deposit Contribution Works under GST. Detailed analysis, implications, an...
Goods and Services Tax : Explore GST AAR Tamilnadu Advance Ruling No 10/ARA/2024 on eligibility of Input Tax Credit for contract staffing services under GS...
Goods and Services Tax : Explore GST Advance Ruling No. 09/ARA/2024 for Prime Expat Infra Pvt Ltd. Learn about applicable rates for residential constructio...
Goods and Services Tax : Explore the constitution & members of the Advance Ruling Authority under Maharashtra VAT Act 2002. Detailed analysis on its implic...
Goods and Services Tax : Explore the latest enhancements in GST registration address fields: new validations, user instructions, and impacts on existing da...
Goods and Services Tax : Explore CBIC's latest newsletter marking 7 years of GST, commendations to officers, global customs agreements, anti-drug initiativ...
Goods and Services Tax : CGST Circular clarifies GST time of supply for spectrum usage services under deferred payment option, ensuring uniform application...
Goods and Services Tax : Clarification on GST time of supply for construction and maintenance services in NHAI Hybrid Annuity Mode (HAM) model. Key guideli...
1. E-Way Bill Rules notified vide Rule 138 through Notification 27/2017 dated 30-08-2017., 2. The date of implementation has not been spelt. And it shall be notified later., 3. Exemption from E Way Bill,
GST is primarily a destination-based consumption tax though there are occasions where it can be origin-based or the place of origin and destination may be same. This, in simple terms, means that the tax collected on supply of services should accrue to the jurisdiction or State in which those services are consumed.
Refund can be claimed in multiple ways in GST regime and attempts have been made to benefit various organizations. This article analyses various concepts of refunds in new perspective
The intention of government for providing advantages to SEZ and supplier to SEZ by making such supply as zero-rated has been carried away by some provisions one of which is the RCM in case of supply to SEZ.
As per section 7(5) of IGST Act, 2017, supply of goods or services or both, when the supplier is located in India and place of supply is outside India, will be treated as inter-state supply. Therefore, exports being inter-sate supplies, they will be liable to Compensation Cess. This however will not be in line with the principle that no taxes be exported, and exports have to be zero rated.
Notification 18/2017 – of IGST rates – exempts services imported by a unit or a developer in the Special Economic Zone for authorised operations, from the whole of the integrated tax leviable thereon under section 5 of the Integrated Goods and Service Tax Act, 2017 (13 of 2017). No IGST on the import of services by the SEZ unit or developer.
The main purpose of Bond or LUT is to prevent Cash Outflow from pocket of exporter to pay IGST. This article aims to consolidate series of notifications/circulars issued by CBEC with respect to Export of Goods and Services under Bond or LUT.
This article discusses in detail about E-way rules prescribed under GST. E-way bill is a kind of permit in electronic format that will have details of goods being transported. The date of from which E way bill would come into force has not been notified yet.
This article attempts to simplify the miscellaneous transitional provisions under GST for better understanding. What types of forms are required to filed in relation to Transition to GST from earlier laws? 2 different types of forms have prescribed in relation to GST transition. Summary of these forms is as below
The due date for filing Form GSTR-1 for the month of July is September 5, 2017 (from 01.09.2017 to 05.09.2017). In this write-up, all about Form GSTR-1 is being discussed. Form GSTR-1 is a monthly statement filed by outward supplier. It is a statement that contains details of all the sales transactions.
