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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 6255 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 1005 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 588 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 1062 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 1140 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 204 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 189 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 1383 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 609 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 39 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 75 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 27 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 75 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 69 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 42 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 2502 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


GTA not covered under reverse charge

August 26, 2017 19839 Views 4 comments Print

Introduction: This article discusses in detail about GTA not covered under reverse charge under GST regime. Query: In case of GTA, there is reverse charge under GST but some transporter are giving invoice with charging GST on invoice itself what to do in such cases? Whether can transporter also charge GST @12%? Ans. Vide notification […]

Untimely release of GST forms and utilities- Representation to FM

August 26, 2017 31785 Views 49 comments Print

GST is only 54 days old law, but 107 Notifications have been released till date, shows that implementing the intricacies of a well written law, is being done without application of mind. Please stop legal garbage generation.

HC directs to issue GST ID/ pass word & registration certificate correctly

August 26, 2017 3615 Views 0 comment Print

The short grievance in this petition is under the GST the petitioner has been registered as sole proprietor in place of a partnership firm. In the short counter affidavit filed on behalf of respondents no. 1 to 4 in paragraph 11 it has been stated that the Joint commissioner (IT) in the office of the […]

GST: No provisional refund of ITC if zero-rated supplier didn’t file returns of 3 consecutive periods

August 26, 2017 996 Views 0 comment Print

Following category of registered persons who shall not be eligible for refund of ninety per cent. of the total amount claimed as refund on account of zerorated supply of goods or services or both on a provisional basis, namely:- i. any registered person who has been granted registration under the said Act or under the existing law within a period of six months from the date of application for refund; or

List out all GST Transition related issues: CBEC Chairman

August 25, 2017 5154 Views 1 comment Print

I am aware that there are a few instances of procedural difficulties and system glitches hampering the transition process of GST. In this regard, I would like to request you to list out all such issues that needs Board’s intervention. You may like to go through my letter dated 23rd August, 2017 and do the needful urgently as per the indicated timelines.

Had warned Centre that GSTN won’t be able to take this much load: Dr Amit Mitra

August 25, 2017 2424 Views 0 comment Print

Addressing an ASSOCHAM interactive session, West Bengal finance minister, Dr Amit Mitra today said that he had told the Centre to postpone July 1st launch of Goods and Services Tax (GST) and had sought a whitepaper on preparedness which was not provided to the GST Council.

GST Tax Invoice and Other Documents When to prepare and meaning of each document

August 25, 2017 17658 Views 0 comment Print

GST-Goods and Service Tax Act came in to force on 01-07-2017.Also the first return of GST which is GSTR 3B is filed by many tax payers.Documentation is one of the most important part of GST Act. There are various documents listed in the Act which are to be issued at certain point of time.Small tax payers are still not clear about which invoice is to be prepared when and what is the content to be mentioned in an invoice.In this article have mentioned meaning of each document and its issuance time.

Matrix of Input Tax Credit on opening stock in Transitional Provision

August 25, 2017 4812 Views 2 comments Print

This article presents a matrix about how to claim input tax credit on opening stock as per transitional provisions u/s 140 of CGST Act, 2017 in respect of various type of situations.

Step by Step Guide on how to file the Form GST TRAN-1

August 25, 2017 37977 Views 13 comments Print

Select the option Yes or No far Whether all the returns required under relevant earlier laws for the period of six months immediately preceding the appointed date have been furnished. Relevant tables will be visible in Form GST TRAN I, depending upon the option selected.

Video : How and what to fill Table 5b and 5c of GST TRANS form

August 25, 2017 10584 Views 0 comment Print

Table 5b and 5c of GST trans form shall be used by registered VAT dealer to convert their VAT into SGST. Table 5b requires the assessee to file all C Form, F Form and H / I Form which have been received by them. Table 5C requires the assessee to file only those statutory forms which have not been still received by them. If the forms are not received then that credit cannot be coverted into SGST. These 2 video delves into these burning issues. Hope you all like it.

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