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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% ...
Physical verification is not a new concept in tax laws. Central Government has opened up new avenues for the Tax Officials for prior visit of premises whereby now the registering authority may undergo prior physical verification of the registered premises of the registrant prior to issuance of registration under GST Law. I. BACKGROUND: (a) That […]
Time of supply determines when the tax liability arises. Section 12 to 14 of CGST Act 2017 deals with time of supply provisions. Time of supply is different for goods and for services and it depends on different aspects to determine time of supply. General rule is time of supply is earlier of date of […]
INTERVIEW WITH GST EXPERT CA SHAIFALI GIRDHARWAL BY CA SUDHIR HALKHANDI Dear Friends, on 16th April I have interviewed GST Expert and Natural orator CA Shaifali Girdharwal. She is a girl from small town called Muzaffar Nagar, Near Meeruth (UP) and now turned into a a successful Professional in the National Capital, Delhi. She served […]
The Taxation of Works Contract was always a subject matter of dispute because both Service and Transfer of Property in Goods were involved in the very same transaction. In the case of Gannon Dunkerly, the Hon’ble Supreme Court had held that in case of a works contract, the dominant intention of the contract is the […]
GST Provisions for Tax Deducted at Source ( TDS ) have become applicable since 01-10-2018. Detailed analysis with section, rules, notifications and circulars is as under : 1. Who is liable to deduct TDS ? The persons specified under clauses (a), (b) and (c) of section 51 (1) and persons notified under clause (d) of section […]
Form the point of view of revenue collections by the government, monthly return in form GSTR-3B has been major source of tax collections under the GST regime. However, it has been observed that the due dates for filing this return in form GSTR-3B has not provided in GST Acts, these have not even provided in […]
Karnataka – Extension of Due dates for matters concerning Professional Tax, VAT, KTEG and Sales tax Due to the Pandemic Covid-19 outbreak and subsequent lockdown nationwide causing difficulties to various taxpayers adhering to the provisions of tax laws. The Karnataka Government extends certain due dates concerning payment of taxes, filing of appeals and concluding assessment […]
Checklist with respect to Decision on applicability of GST on Directors Remuneration Applicability of GST on Remuneration to Directors Why it is a Wake-up call for many Preamble – After the decision on Applicability of GST on Remuneration to Directors rendered by Advance Ruling Authority in case of Clay Crafts India Pvt Ltd (AR no […]
Recently, Rajasthan Authority for Advance Ruling in case of M/s. Clay Craft India P. Ltd. has held that GST is leviable under reverse charge mechanism on Salary paid to Directors. In its decision pronounced on 20.02.2020 it has held that notification no. 13/2017 dated 28.06.2017 has given distinct identity to the service provided by the […]
Two issues related to refund ARNs pertaining to Excess Balance in Electronic Cash Ledger have since been resolved and the same are brought out through this advisory for information and necessary action.
