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 : Learn the 5 major GST changes in E-Way Bill & E-Invoice for FY 2025-26, including MFA rollout, IRN rules, time limits, and complia...
Goods and Services Tax : GSTN ने एक advisory जारी की है। इसमें कहा गया है कि जिन taxpayers �...
Goods and Services Tax : Should interest apply on wrong ITC claims under GST if overall credit is sufficient? A look at legal interpretations and implicati...
Goods and Services Tax : Stay updated on GST compliance for FY 2025-26. Learn about e-invoicing, ISD, credit note management, ITC reconciliations, HSN code...
Goods and Services Tax : Courts and tax authorities differ on GST applicability to leasehold rights in land, creating legal uncertainty and compliance chal...
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 : The Sales Tax Bar Association (STBA) Delhi seeks an extension of the GST Amnesty Scheme deadline to 30th June 2025 due to taxpayer...
Goods and Services Tax : Madras HC sets aside GST order against DS Engineering, ordering a rehearing after 10% tax deposit. Dispute over GSTR 3B/2A mismatc...
Goods and Services Tax : J&K High Court directs GST restoration for Faisal Construction, citing precedent. Compliance required within seven days....
Goods and Services Tax : Uttarakhand HC restores GST registration of Devendra Singh Adhikari after returns and dues payment, following a precedent case....
Goods and Services Tax : Delhi High Court permits B. Braun Medical India's GST ITC claim, overriding a supplier's GSTN error. Court focused on factual supp...
Goods and Services Tax : Kerala High Court allows ITC claim for late GSTR-3B filings, citing extended time limits under Section 16(5). Order re-evaluation ...
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...
Goods and Services Tax : Kerala SGST clarifies interest waiver scheme under Section 128A, detailing rules for handling tax demands and self-assessed tax re...
Goods and Services Tax : From June 1, 2025, IRN generation will treat invoice numbers as case-insensitive. All formats will be converted to uppercase....
Goods and Services Tax : GST registration in Assam now requires biometric Aadhaar authentication and document verification at GST Suvidha Kendras for selec...
The Government of India with the 101th Constitutional amendment has brought a pathbreaking tax reform, Goods and Service Tax (GST), which has simplified the erstwhile indirect tax regime which was mired into multi layered taxes levied by both Centre and State Government and is a cure for all ills of existing indirect tax regime.
M/s Kishan Lal Vs Additional Commissioner Of Commercial Tax (Chhattisgarh High Court) In the proviso (a) to sub-section (3) of Section 49 of the VAT Act an embargo has been created for the purpose that no proceeding initiating suo motu revision under Section 49 (3) shall be initiated after the expiry of three calendar years […]
The Journey of GST in India is now completing one year and it is the time to analyse the impact of GST on all the stakeholders viz. The Law makers- Government of India, The Taxpaying Public- the dealers and the professionals managing the GST- The Tax Professional, Tax advocates and the CAs.
In re NSL Mining Resources India Private Limited (GST AAR Andhra Pradesh) 1) Whether Excise duty , CVD and SAD paid on Capital Goods purchased prior to July 1st July 2017 on which CENVAT credit has not been claimed earlier, can be claimed U/s 140(2) of the CGST Act, 2017 in the absence of registration […]
Article discusses Provisions related to Appeal under CGST Act, 2017 and Rajasthan GST Rules, 2017. It discusses Appeal provisions related to Adjudicating Authority, Appellate Authority, Proper officer, Revisional Authority, Administration of Officers-Centre/State, Time Limit for filing Appeal by person, Time Limit for filing Appeal by Department, Extension of Time Limit, Form of Appeal, Pre-deposit, Adjournment […]
Registration under GST is governed by Section 22(1), the whole text has been given in note 2 below, and is divided in 3 stages → Every Supplier needs to be registered as per section 2(105)→GST Registration needs to be taken where the taxable supply is made →GST Registration is required only when “aggregate turnover” Section 2(6) exceeds 20/10 Lakh as the case may be
FAQs > Filing Ledger Related Grievances (PMT-04) 1. For which issues can I raise a grievance related to Ledgers? Grievance can be raised in case of following issues: Discrepancy in Electronic Cash Ledger Discrepancy in Electronic Credit Ledger Discrepancy in Electronic Liability Register 2. Who can report grievances? Do I need to be a registered […]
Arjuna (Fictional Character): Krishna, Can the Return under GST be revised? Krishna (Fictional Character): Arjuna, There is no any concept of revised return under GST. So, under GST, no amendment can be made in the return once it is filed. Arjuna: Krishna, What the taxpayer should do if any mismatch occurred in sales after filing […]
The raising of monetary limits at various appellate FORA in legacy Central Excise & Service Tax matters as a measure towards reduction of Government litigation has been in sharp focus in the past few months.
Goods and Services Tax is on the verge of completion of its first year in our Country. The first year was full of doubts & dilemmas. Apart from Tax payers, Tax practitioners and Tax officers were also seen struggling to answer various questions.
