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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% ...
Cabinet approves Amendments/Extension/Repeal in Acts dealing with Goods and Services Tax, Value Added Tax and Excise Duty in view of merger of Dadra & Nagar Haveli and Daman & Diu
The ‘e-invoicing’ system under GST has been introduced from January 1, 2020 for generating business-to-business (B2B) invoices on a voluntary basis. It will become mandatory w.e.f 01 April 2020 for Registered person whose aggregate turnover in a financial year exceeds Rs 100 Crore. E – Invoice is a standard format of the invoice recommended by […]
Form GST ASMT-10 is the notice issued under section 61 of CGST Act, 2017 read with Rule 99 of CGST Rules, 2017 for intimating discrepancies in GST returns filed by taxpayer and seeking explanation for same.
Practical Issues For Composition Scheme– Applicability of GSTR 10 And Applicability of Late Fees In CMP – 08 In this article author tries to clarify on the issues regarding applicability of GSTR 10 on the taxable person who opt for paying tax u/s 10 of CGST Act and also about the applicability of Late Fees […]
On perusal of the provision of section 97(2), we find that the question on the determination of place of supply has not been covered in the above set of questions, on which advance ruling can be given. Therefore, we do not have jurisdiction to pass any ruling on such questions which involve the determination of the place of supply of goods or services or both.
A clear distinction needs to be drawn between goods given as ‘gift’ and those provided /supplied as a part of CSR activities. While the former is voluntary and occasional, the later is obligatory and regular in nature. CSR expenses incurred by the applicant have been mandated under the Companies Act, 2013. It is the applicant’s obligation to incur such expenses in order to be in compliant with the law. Since CSR expenses are not incurred voluntarily, accordingly, we are of the opinion that they do not qualify as ‘gifts’ and therefore its credit is not restricted under Section 17(5) of the CGST Act, 2017.
To summarize, Manufacture, Supply, Installation and Commissioning of Lifts/ Elevators is in the nature of Works Contract activity which results in creation of an immovable property. Hence in view of the above discussions and Explanation to Section 17 of the CGST Act, we are of the opinion that the applicant is not entitled to ITC of GST paid on replacement of existing Lift/Elevator, in its premises.
There are two ways to cancel a GST registration one is on voluntary basis via filling of application for cancellation and second by authorities in case of non-filling of returns and non-payment of taxes etc. There are lots of confusions that are we liable to file GST returns after applying for cancellation of GST registration […]
Madras High Court held in the case of M/s. V.N. Mehta & Company Vs Assistant Commissioner, that Recovery Proceedings under Section 79 cannot be initiated directly without determination of tax liability. Facts: 1. The present writ challenges the proceedings initiated against the petitioner directing recovery of certain amount from the account maintained by the petitioner. […]
Learned counsel appearing for Union of India has vehemently opposed the bail application. It is contended that petitioner has created fake firms and has fraudulently, transferred input tax to as many as 470 beneficiary parties. Out of which, fifty five parties took fraudulent input tax credit and have now reversed those entries. It is contended that total loss caused to the exchequer is to the tune of Rs. Thirty three crore, out of which, Rs. Thirteen crore has been recovered so far. It is also contended that petitioner avoided service of summons and was arrested from Ajmer.
