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Latest Articles


GST ITC – Honest Tax Payers Are In Trouble Story

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...

July 5, 2024 6198 Views 1 comment Print

Recipient can claim ITC on exempt services where supplier has charged GST

Goods and Services Tax : Discover how the Odisha AAR allows ITC on exempt services where the supplier has charged GST. Understand conditions and implicatio...

July 5, 2024 999 Views 0 comment Print

Corporate Guarantee – An arbitrary provisions in GST

Goods and Services Tax : Explore the complexities and arbitrary nature of GST provisions on Corporate Guarantees. Understand legal effects, tax implication...

July 5, 2024 573 Views 0 comment Print

Offering Post-Sale Discounts in GST? Here’s a New Compliance Checklist

Goods and Services Tax : Learn about offering post-sale discounts under GST with our compliance checklist. Understand legal frameworks, challenges, GST Cou...

July 4, 2024 1044 Views 1 comment Print

Key Highlights and Recommendations of 53rd GST Council Meeting

Goods and Services Tax : 53rd GST Council Meeting: Key recommendations include GST rate changes, trade facilitation, compliance streamlining, and taxpayer ...

July 4, 2024 1131 Views 0 comment Print


Latest News


53rd GST Council Meeting: Impact Analysis by ICMAI

Goods and Services Tax : Explore the impact of the 53rd GST Council Meeting recommendations, including waivers on interest and penalties under Section 73, ...

July 6, 2024 174 Views 0 comment Print

CBI Apprehends CGST Inspector Accepting Rs 2.50 Lakh Bribe

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...

July 6, 2024 177 Views 0 comment Print

CBI arrests CGST Assistant Commissioner in ₹50000 Bribery Case

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...

July 3, 2024 1371 Views 0 comment Print

GST Council Newsletter May 2024

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...

June 25, 2024 606 Views 0 comment Print

28 Recommendations of 53rd GST Council Meeting

Goods and Services Tax : The 53rd GST Council Meeting, chaired by Finance Minister Nirmala Sitharaman, produced several key recommendations aimed at easing...

June 22, 2024 9231 Views 2 comments Print


Latest Judiciary


R.O. Permeate in Effluent Treatment Plants falls under CTH 2201: AAR’s Ruling

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...

July 6, 2024 36 Views 0 comment Print

GST Applicability on Retrospective Rent Hikes: MTC Case Ruling

Goods and Services Tax : Detailed analysis of the GST Advance Ruling for Metropolitan Transport Corporation on the applicability of GST on retrospective re...

July 6, 2024 66 Views 0 comment Print

GST Valuation on Deposit Contribution Works (DCW) under Self-Execution Scheme

Goods and Services Tax : Explore the Advance Ruling by AAR Tamilnadu on TANGEDCOs Deposit Contribution Works under GST. Detailed analysis, implications, an...

July 6, 2024 24 Views 0 comment Print

Input Tax Credit eligible on Contract Staffing Services: AAR Tamilnadu

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...

July 6, 2024 69 Views 0 comment Print

Construction Services: GST Rate Clarification for Residential Flats by AAR Tamil Nadu

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...

July 6, 2024 60 Views 0 comment Print


Latest Notifications


Maharashtra VAT Act 2002: Advance Ruling Authority Notification

Goods and Services Tax : Explore the constitution & members of the Advance Ruling Authority under Maharashtra VAT Act 2002. Detailed analysis on its implic...

July 6, 2024 39 Views 0 comment Print

Enhancements to Address-Related Fields in GST Registration Functionalities

Goods and Services Tax : Explore the latest enhancements in GST registration address fields: new validations, user instructions, and impacts on existing da...

July 4, 2024 2496 Views 0 comment Print

CBIC Newsletter: Celebrating 7 Years of GST Success & Global Customs Milestones

Goods and Services Tax : Explore CBIC's latest newsletter marking 7 years of GST, commendations to officers, global customs agreements, anti-drug initiativ...

July 2, 2024 150 Views 0 comment Print

Time of Supply for Spectrum Usage and Similar Services under GST

Goods and Services Tax : CGST Circular clarifies GST time of supply for spectrum usage services under deferred payment option, ensuring uniform application...

June 26, 2024 471 Views 0 comment Print

GST on HAM Model for NHAI Projects: Time of Supply Clarified

Goods and Services Tax : Clarification on GST time of supply for construction and maintenance services in NHAI Hybrid Annuity Mode (HAM) model. Key guideli...

June 26, 2024 417 Views 0 comment Print


Extension of time period for filing of details in FORM GSTR-6

August 28, 2017 2442 Views 0 comment Print

G.S.R. …..(E).—In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner, hereby extends the time limit for furnishing the return by an Input Service Distributor under sub-section (4) of section 39

Due date to file Form GSTR-5A for July 2017 extended for OIDAR

August 28, 2017 3405 Views 0 comment Print

Commissioner, hereby extends the time limit for furnishing the return for the month of July, 2017, by a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 and rule 64 of the Central Goods and Services Tax Rules, 2017, till 15th day of September, 2017.

Classification and GST rate on lottery

August 27, 2017 3555 Views 0 comment Print

Accordingly, based on the recommendation of the GST Council, the GST rate for supply of lottery has been notified under relevant GST rate notification relating to CGST/IGST/UTGST/SGST. However, entries in the respective notifications mention classification for lottery as

Troubles while Filing GST TRAN – 1 Form; Urgent Action is required for inclusion of EXCEL Upload Utility and Edit Facility

August 26, 2017 27570 Views 16 comments Print

Filing of GST TRAN – 1 Forms is mandatory for anyone to carry forward the Balances of Tax Credit lying unutilised in the erstwhile Central Excise/Service Tax/VAT Regime and to claim the unavailed credit either on Capital Goods or Inputs lying in stock. 

Taxes over and above GST

August 26, 2017 8073 Views 0 comment Print

Maharashtra has raised the one-time registration tax on private two-and four-wheelers by 2%. Also, city corporations in Tamil Nadu have imposed 30% entertainment tax over and above the GST rate levied on cinemas.

जीएसटी: कम्पोजीशन डीलर्स से जुडी एक बड़ी समस्या

August 26, 2017 41127 Views 9 comments Print

जीएसटी लागू हुए लगभग अब दो माह पूरे होने को है तो आइये अब समय आ गया है की हम चर्चा प्रारम्भ करें जीएसटी होने के बाद की समस्याओं की और आज चर्चा कर रहें है कुछ् ऐसे ही छोटे व् मध्यम दर्जे की डीलर्स की व्यवहारिक रूप से सिर्फ कम्पोजीशन स्कीम के तहत ही काम कर सकते है लेकिन जी.एस.टी. के सिस्टम की तकनीकी खामियों के कारण उन्हें कपोजीशन के लाभ से वंचित कर दिया गया है .

PPT on Transitional Provisions governed by section 139 to 142 of CGST Act, 2017 and Form TRAN 1 and Form TRAN 2

August 26, 2017 14379 Views 4 comments Print

Entire scheme of Indirect Taxation has undergone radical overhaul. So to cope up with that change, transitional provisions are created in new law to ensure smooth and hassle-free adoption of new scheme of taxation to safeguard interests of existing taxpayers.

Simplified Notification on exempted services by way of Renting

August 26, 2017 12099 Views 9 comments Print

Salient Provisions of Intra Sales Exempted Services By Way Of Renting 1. The Central Government has exempted selected Intra Sales services vide notification No. 12/2017- Central Tax (Rate) dt 28 June 2017. 2. An attempt has been made to simplify the content of notification with the help of pictures and brief description. Article on this […]

Refund Under Goods And Service Tax Act

August 26, 2017 6489 Views 6 comments Print

The article specifically is in relation to the situations in which refund shall arise;time limit for applying for refund and procedure of how refund will be granted by GST Portal.

GST: How is Input Tax Credit Used?

August 26, 2017 14565 Views 1 comment Print

Introduction: This article discusses in detail about adjustment order of Input tax credit under GST. Query:  As per rule first IGST has to be adjusted in CGST and then SGST, but because of lack of knowledge, IGST has been adjusted 50-50 against tax liabilities as per below screen shot and submitted GSTR 3B, and deposited […]

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