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 : Use this 10-point checklist to identify appeal-worthy issues in a GST order. Spot procedural lapses and factual gaps quickly and e...
Goods and Services Tax : Step-by-step guide to file GST-4 annual return for composition taxpayers. Learn deadlines, penalties, and filing procedure with co...
Goods and Services Tax : Bombay HC rules GST on developer rights under a development agreement does not fall under reverse charge as per Entry 5B of Notifi...
Goods and Services Tax : Explore the legal aspects, supporting documents, Aadhaar & biometric authentication for registration under the CGST Act 2017, alon...
Goods and Services Tax : From April 1, 2025, ISD registration becomes mandatory for ITC distribution among GSTINs, replacing the cross-charge mechanism for...
Goods and Services Tax : GSTN introduces Phase-III changes to GSTR-1 from April 2025 with dropdown HSN selection, tab-wise B2B/B2C reporting, and value val...
Goods and Services Tax : GST appeal challenges demand based on TDS mismatch and lack of PMT-09 functionality to transfer cash ledger between GSTINs during ...
Goods and Services Tax : Analysis of GST collection targets vs. actuals, tax evasion cases, and govt measures like e-invoicing and analytics to improve com...
Goods and Services Tax : India implements digital tax reforms, AI tools, and compliance measures. No new 5% GST on food delivery apps. Learn about tech-dri...
Goods and Services Tax : ndia's GST Council examines 5% GST on food delivery apps like Zomato, Swiggy. Restaurant services face 5% GST without input credit...
Goods and Services Tax : Kerala High Court held that college, managed by an education trust, engaged in supplying food to students through canteen is requi...
Goods and Services Tax : Allahabad HC directs U.P. State to clarify STO's power to impose GST penalty under Rule 86B and Section 129....
Goods and Services Tax : Bombay HC rules on GST applicability to developer agreements, distinguishing them from TDR/FSI transfers under Entry 5B of GST not...
Goods and Services Tax : Bombay High Court grants interim relief in GST dispute on land development rights under a revenue-sharing agreement between Nirmal...
Goods and Services Tax : Calcutta High Court allows reopening of GST portal for Shri Ashis Roychowdhury after setting aside registration revocation due to ...
Goods and Services Tax : CBIC to launch electronic clearance for personal import/export at airports. Lucknow CGST's Swachhta initiative. DRI busts Mephedro...
Goods and Services Tax : From April 2025, GSTR-1 Table-12 will be split into B2B and B2C with mandatory HSN code selection from dropdown. Manual entry will...
Goods and Services Tax : Important update on GSTR-3B Table 3.2. Starting April 2025, auto-populated inter-state supply values will be non-editable. Learn h...
Goods and Services Tax : Kerala SGST Circular 10/2025 sets officer-wise monetary limits for notices/orders under new Section 74A of GST Acts, effective now...
Goods and Services Tax : Kerala SGST assigns Section 74A functions to officers, amending Circular 5/2023 as per 53rd GST Council meeting recommendations. E...
There are approx. 46 draft amendments proposed in GST, some of the key draft amendments are Deletion of reverse charge mechanism provision (RCM is where registered person purchased goods or services from unregistered persons & pay taxes). Though this provision which is u/s 9(4) of CGST Act 2017 is suspended till 30th of Sept 2018. In Draft amendments this has been further proposed to restrict to specified class of registered person only. By this discrimination between registered person & unregistered person can be eliminated.
GST regime was introduced as Self- Assessment Tax i.e. taxpayer had to self assess his Tax liability and file return. However to avoid Error in Tax liability calculation or claim of ITC , registered person is require to get its Books of Accounts Audited by a CA/ CMA.
GST Practitioners Required To Pass Enrollment Of GST Practitioners Examination Before 31st December, 2018 To make compliance easy for businesses the Government has introduced various initiatives like GST Practitioners and GST Facilitation Centres. Section 48 of the CGST Act provides for the authorisation of an eligible person to act as approved GST practitioner. Role of GST […]
As a measure of Tax payer facilitation and to reduce tax litigations, the threshold monetary limits for filing Departmental Appeals in Central Excise and Service Tax cases have been enhanced
Though the format of GST Annual Audit is under discussion stage, the following would be the basic concepts of GST audit irrespective of the outcome of the format. GST Audit is like any other audit of independent examination of financial information with reference to GST provisions of any entity based on the turnover as notified under GST.
The GST composition Scheme is an easy and simple scheme for the taxpayers. Small taxpayers could get rid of the tedious tax formalities and can pay GST at a pre-determined rate of turnover. Any taxpayer with a turnover of less than INR 1.5 crore could opt for GST registration under composition scheme. This scheme is designed with the objective of making compliance cost effective and easier for the taxpayers.
The sole contention of the learned Senior Counsel for the petitioner is that after issuance of the notification, all the check posts have to be removed as GST regime has been introduced and, therefore, they cannot restrict or obstruct any of the vehicle from asking them to pay tax on the check posts except the GST.
1. Lot of confusion presently prevails as to whether registered persons under GST are required to undergo an GST audit by a Chartered Accountant or a Cost Accountant if the turnover of such persons exceed INR 2 crores. Let us look at the current legal provisions with regard to the said subject. Sec. 35(5) of […]
Calcutta High Court modifies bail conditions for GST evasion accused. Analysis of court order on stringent provisions, tax determination, and compounding under GST Act
In GST Regime, there is a requirement to file Monthly Returns for Outward Supplies, Inward Supplies, Tax Liability, Annual Returns. Here is a list of returns to be filed with due dates.
