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 : Understand the GST fake invoice issue, tax demand, penalties, and possible solutions, including appeals, payments, and expected am...
Goods and Services Tax : Learn about Input Credit Reversal under Sec 16(2) of GST, its conditions, impact on buyers and sellers, and compliance requirement...
Goods and Services Tax : Explore the implications of Section 16(2)(c) of the CGST Act, balancing taxpayer rights and government revenue in Input Tax Credit...
Goods and Services Tax : Learn about Section 128A of CGST Act, introduced to reduce litigation in non-fraud cases, covering tax waivers, notified dates, co...
Goods and Services Tax : Learn how to address GST notices on excess ITC claimed in GSTR-3B compared to GSTR-2B with structured replies, reconciliation step...
Goods and Services Tax : West Bengal's GST share dropped from 4.6% in 2019-20 to 4% in 2024-25. Learn about factors affecting revenue, government measures,...
Goods and Services Tax : Government addresses GST exemption on health & life insurance premiums, forming a GoM for review. Key updates on current exemption...
Goods and Services Tax : The government addresses GST complexities with reforms, fraud crackdowns, and MSME compliance relief. Learn about tax slabs, exemp...
Goods and Services Tax : GST on leased properties remains at 18%. Recent changes exclude composition taxpayers from reverse charge liability. No central da...
Goods and Services Tax : GST on commercial training is 18%, while educational institutions' services and books are exempt. Details of GST collection and me...
Goods and Services Tax : West Bengal AAAR denies GST exemption on upfront premium for land lease, citing non-fulfillment of conditions under Notification 1...
Goods and Services Tax : Calcutta High Court quashes GST penalty and goods detention, ruling no intent to evade tax. Authorities directed to release goods ...
Goods and Services Tax : Andhra Pradesh HC quashes GST assessment order due to missing DIN, citing Supreme Court and CBIC guidelines. Fresh assessment dire...
Goods and Services Tax : Supreme Court rejects SLP of Goverdhandham Estate against Rajasthan HC's decision in GST dispute over ITC eligibility on elevators...
Goods and Services Tax : Madras High Court directed granting of one final opportunity of being heard as demanded by assessee on payment of 10% of the dispu...
Goods and Services Tax : The Ministry of Finance has notified the implementation dates for specific provisions of the GST Amendment Rules, 2024. Key rules ...
Goods and Services Tax : CBIC detects Rs. 18.10 crore GST evasion in real estate and organizes a CPR training workshop for officers. Post-Budget discussion...
Goods and Services Tax : Maharashtra establishes GST Suvidha Kendra for Aadhaar-based biometric authentication and document verification for new GST regist...
Goods and Services Tax : Clarified procedure for appeals under Section 128A of CGST Act 2017, addressing disputes on interest and penalty where tax is full...
Goods and Services Tax : GST applicants in Maharashtra & Lakshadweep must complete biometric Aadhaar authentication & document verification at GST Suvidha ...
Every fiscal statue makes provision for determination of value as tax is normally payable on ad-valorem basis. In GST also, tax is payable on ad-valorem basis i.e. percentage of value of the supply of goods or services.
Simply put, a works contract is essentially a contract of service which may also involve supply of goods in the execution of the contract. It is basically a composite supply of both services and goods, with the service element being dominant in the contract between parties.
The GST Act defines an Agent as a person including a factor, broker, commission agent, arhatia, delcredere agent, an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of supply or receipt of goods or services or both on behalf of another.
Attention trade and transporters! E-WAY BILL TO BECOME MANDATORY for inter-State movement of goods from 1st February, 2018 and System for the same to be ready by 16th January, 2018.
Attention Taxpayers- The last date for filing Return in FORM GSTR-1 is 10th January, 2018. Please file your Return Now! Registered persons having Aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year have to file Quarterly Return in FORM GSTR- 1 for July- September 2017
FAQs on how to View/ Download GST Registration Certificates Q.1. Can I view or download my Registration Certificate? Ans. The taxpayer can view and/or download various certificates issued by the tax authorities via the GST Portal. Example: Registration Certificate can be downloaded /viewed from the GST Portal at any time. Q.2. In what format will […]
A. Manual on Performing Activities on Taxpayer’s Behalf 1. How can I as a GST Practitioner perform functions on a taxpayer’s behalf on the GST Portal? To perform functions on a taxpayer’s behalf as a GST Practitioner on the GST Portal, perform following steps: 1. As a GST Practitioner, login to the GST Portal with your […]
A. FAQs on Application for Extension of Registration Period for Casual / Non Resident Taxable Person Q.1 Can a taxpayer registered for a specified period, as a Casual Taxable Person or as a Non Resident Taxpayer, seek extension of the registration period? Ans: Yes, a Casual/Non Resident Taxpayer may apply to extend the registration period […]
A. FAQs on SEZ Unit / SEZ Developer under GST Q.1 I am a SEZ unit or SEZ Developer and registered under VAT or Central Excise. How will I get registered under GST? Ans. SEZ developers and SEZ Units are required to be registered a-fresh in GST regime. You need to apply for a new […]
FAQs on Install emSigner Q. 1 What are the pre-requisites for installing the emSigner ? Ans: The pre-requisites for installing the emSigner are provided as below: Windows 32 / 64 bit OS Java 1.6 JRE 1.6.0_38+, Java 1.7, Java 1.8 Windows: Admin access to install the emSigner component Any one of the following ports should […]
