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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% ...
INTRODUCTION From the beginning of GST Act, 2017 tax payers are facing one of the major problems while generating online challan for deposit of GST amount. The problem is writing the GST amount in wrong major head or minor head. For example a tax payer needs to deposit Rs. 2 lakh for IGST-Tax and Rs.250.00 […]
All the officers were instructed to pass assessment orders on SAP system and where it is not possible to pass order on SAP system, in such cases assessment orders can be passed manually outside the SAP system.
Rahul Kumar Vs. Emaar MGF Land Ltd. (National Anti-Profiteering Authority) The brief facts of the case are that vide his application dated 07.01.2019 filed before the Standing Committee on Anti-profiteering under Rule 128 (1) of the CGST Rules, 2017, the Applicant No. 1 had alleged profiteering by the Respondent in respect of purchase of Flat […]
A. Form PMT -09 1. CBIC has recently introduced Form PMT-09 to transfer the amount available in Electronic Cash Ledger. 2. Using this from you can transfer the amount from one head to another of the Electronic Cash Ledger. 3. This form will enable the registered taxpayer to transfer the any amount available in Tax, […]
Future of GST will be of assessments, show cause notices and consequential penalties. One must understand the scope, legal validity of notices issued under specific sections.
In view of spread of Novel Corona Virus (COVID-19) and challenges faced by taxpayers in meeting the compliance requirements under various provisions of the Central Goods and Services Tax Act, Government has extended the due dates via Notification No. 30/2020 , 32/2020 to 36/2020 – Central Tax dt. 03.04.2020 and Circular No. 136/06/2020-GST dated 3rd […]
Partner salary, income from salary from Company and various other income interest on Loan and deposit , Interest on debenture , rent on commercial building , rent on residential unit and Capital Gain on Shares will be added for Aggregate turnover In GST for computing threshold limit of Rs,. 20 Lacs or 40 Lacs. Lets […]
Delhi HC allows rectification of GSTR-3B in the month to which the mistake relates The Delhi HC in the matter of Bharti Airtel Ltd vs UOI, allowed the rectification of mistakes in GSTR 3B in the same month to which the mistake pertains reading down para 4 of Circular No. 26/26/2017-GST which restricted it to […]
In the present Article, I am going to discuss the law and provisions of GST applied in case of death of sole proprietor. There are number of events when and where the transfer of business takes place few of the reason are mentioned herein below: a) sale of the business, b) merger, c) de-merger, d) insolvency, […]
SOP for non filer regarding Circular No.129/48/2019-GST and chaotic situation during the lock-down process and its problem and solutions Base of the Provision 1.1 As per the circular, the GST Department plans to act tough with non-filers of returns and cancel their registration. It has also decided to update the progress made in this regard […]
