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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% ...
In the times of stress and depression, Consuming liquor has been an orthodox way of forgetting sorrows and running away from the hardships of reality. No wonder there are long queues and huge crowds outside liquor shops after the Government of India (GOI) has relaxed some of the lockdown rules, the tensity that people are […]
Section 50 of the Central Goods and Services Tax Act, 2017 (‘the Act’) imposes interest ontax liability not discharged within the due dates prescribed in the law. As is the trend in GST, there has already been a history to the interest levy on either ‘net tax liability after input tax credit adjustment’ or on ‘gross tax liability’.
इंस्पेक्शन , सर्च और सीजर के प्रावधान तो हर कर कानून में होते ही हैं लेकिन पता नहीं क्यों मैंने कभी बहुत अच्छी तरह से पढ़ें ही नही या आप कह सकते हैं कि मै इन्हें कभी समझ ही नही पाया . ये प्रावधान वेट में भी थे , सर्विस टैक्स में भी थे और आयकर में भी हैं और इन तीनों करों से सम्बंधित विभिन्न विषयों के बारे में मैंने बहुत लिखा है लेकिन किसी भी कानून में मैं यह प्रावधान ढंग से पढ़ ही नहीं पाया और धीरे – धीरे यह हुआ कि मेरा ध्यान ही इनसे हट गया. जब जीएसटी आया तब भी इंस्पेक्शन , सर्च और सीजर के प्रावधान मैंने देखे तो थे लेकिन फिर वही कमजोरी रही कि मैं ढंग से पढ़ ही नहीं पाया समझना तो दूर की बात है . आइये अब थोडा समय है तो यह कमी भी पूरी करने की कोशिश कर लेते हैं.
Section 107(1) of the CGST Act, 2017 provides that any person aggrieved with the order of the Adjudicating Authority can file an appeal against such order before the Appellate Authority. The said provisions also provide that such appeal shall be filed within a period of three months from the date on which the order is communicated to such person.
1. Any transfer of title in goods is a supply of goods. Transfer of title is the act of point in place or time at which ownership of a thing is passed from one person to another. Thus transfer of title for a consideration implies transfer of ownership, transfer of possession and control on goods i.e transfer of the property in goods.
Every taxable person is liable to pay GST on supply of goods or services or both on the value to be determined as per section 15 of the CGST Act, 2017. GST Law has adopted the concept of Transaction Value on which tax is payable by the taxable person.
The spread of Novel Corona Virus (COVID- 19) has caused immense loss to the lives of people and resultantly impacted the trade and industry. In view of the emergent situation and challenges faced by taxpayers in meeting the compliance requirements under various provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to […]
The Article below summarizes the subject of admissibility of input tax credit in respect of works contract and construction services in the light of the provisions of the CGST Act and the related judicial pronouncements.
The negative list of items on which Input tax credit (ITC) is not available, have been coded under Section 17(5) of the CGST Act. Section 17(5) deals with blocked credit in GST. It enlists various circumstances under which the Input Tax Credit shall not be allowed to the Recipient irrespective of provisions mentioned in Section 16(1) & 18(1) of CGST Act, 2017.
TCS [TAX COLLECTION AT SOURCE] {Section 52 of CGST Act, 2017} Objective behind introduction of TCS: – refers to the Tax which is collected by the Electronic Commerce Operator when a supplier supplies some goods or services through its portal and the payment for that supply is collected by the Electronic Commerce Operator (ECO). Section […]
