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 : Explore the latest GST changes for hotels and restaurants effective April 2025, including revised definitions, compliance, declara...
Goods and Services Tax : Ensure compliance with GST for March 2025. Includes reconciliations, ITC claims, LUT filing, e-invoicing requirements, and key dea...
Goods and Services Tax : Supreme Court & Bombay HC uphold GST error rectification rights, ensuring ITC claims for bonafide buyers despite supplier errors, ...
Goods and Services Tax : Learn about Input Service Distributor (ISD) in GST, its implementation, practical procedures, benefits, drawbacks, and compliance ...
Goods and Services Tax : Article is an attempt to provide a detailed analysis of GST Amnesty Scheme under Section 128-A, strategic approaches for different...
Goods and Services Tax : Understand GST rules for restaurant services in 'specified premises' post-April 2025. Learn about tax rates, declarations, and ITC...
Goods and Services Tax : Insights on GST policies for medicines and medical goods, exemptions for healthcare services, and GST revenue data from 2019 to 20...
Goods and Services Tax : Maharashtra GST Dept cancels GST registrations of non-genuine taxpayers as of Feb 2025; details include GSTNs, trade names, and ca...
Goods and Services Tax : Key GST issues faced by taxpayers, including registration delays, documentation challenges, appeal backlogs, and the need for poli...
Goods and Services Tax : Details on import duties, GST rates, and tax incentives for lifesaving medical devices in India. Learn about GST Council's role an...
Goods and Services Tax : Bombay High Court held that Stressed Assets Stabilization Fund is a deemed dealer as per Explanation to section 2(8) of the Mahara...
Goods and Services Tax : Gujarat HC allows IGST refund under Section 16(3)(b) and directs authorities to amend shipping bills in ICEGATE to resolve GST ID ...
Goods and Services Tax : Delhi High Court held that retrospective cancellation of GST registration without assigning reason in SCN and in final order is un...
Goods and Services Tax : Delhi High Court held that section 67(7) of the CGST Act mandates that notice of extension of the seizure is required to be issued...
Goods and Services Tax : Supreme Court dismisses CBIC's plea, urging realistic GST correction timelines to prevent unfair tax burden due to clerical errors...
Goods and Services Tax : The CBIC has amended GST Rules 2017, introducing changes in refund eligibility and appeal procedures. Effective from March 27, 202...
Goods and Services Tax : New GST circular clarifies payment via GSTR-3B for Section 128A benefits, and appeal withdrawals for mixed period demands....
Goods and Services Tax : Maharashtra's 2025 Act allows PSUs to settle tax arrears, interest, penalties, and fees under various state tax laws. Learn about ...
Goods and Services Tax : Learn about the Kerala SGST Act's interest and penalty waiver under Section 128A, eligibility, application process, and compliance...
Goods and Services Tax : CBIC discusses revenue trends, HR promotions, sports events, and duty evasion cases in a recent review meeting. Key updates on inv...
To facilitate exports under GST, it has been decided to allow exporters the facility of furnishing Letter of Undertaking in place of a bond. This facility of furnishing Letter of Undertaking, in place of a bond, is allowed to exporters for exporting goods or services or both.
Given the plethora of complicated compliances and annoying IT infrastructure, a great savior for small manufacturers, traders and restaurants comes through section 10 of CGST Act. The basic objective of such composition scheme is to bring simplicity and reduce compliance cost for small tax payers.
A company purchases mineral water bottle from an unregistered person, then company has already paid all taxes on MRP basis on the said water bottle and further it is liable to pay tax under RCM as per section 9(4) /5(4) of Reverse Charge for which even credit is not allowed U/s 17(5) of CGST Act, 2017.
Final GST Rates for Construction Services as on 23.09.2017 S.no. Services Rate Conditions (i) Construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by […]
In recent updates, the Government has extended various timelines and has also given exemption to specified services, as mentioned below. Display of revised Maximum Retail Price (MRP): Manufacturers, packers or importers of specified pre-packaged goods were permitted to display their revised MRP on the packages on account of implementation of GST, up to 30 September 2017. In […]
Dear GST Team: Namaste This is with reference to deliberation of returns filing under GST for Sales / Sales Returns/ Purchases / Purchases returns. GST is vatable and the ultimate tax is paid by the consumer. Hence, the revenue is recognized when sold to consumer except for value added at each time of transfer. Hence, […]
AN ANALYSIS ON ISSUE OF APPLICABILITY OF IGST/CGST/SGST ON GOODS TRANSPORTATION SERVICES BY GOODS TRANSPORT AGENCY UNDER REVERSE CHARGE MECHANISM UNDER GST LAW Case : A goods transport agency (GTA) registered in Maharashtra state (hereinafter referred to as GTA-Maharashtra) accepts booking of goods from local person for delivery of such goods to a person registered […]
Article explains What is works contract,? Works contract – Goods or services?, Block ITC on Procurement Of Works Contract services?, Maintenance of accounts by registered person executing works contract and GST Rates for Works Contract.
CLARIFICATION REGARDING FILING OF TRANS 01-Keeping in consideration many Notifications/Rules/Orders have been given/published by Govt TILL 29/09/2017 After going through Notification No.36/2017 dt 29/09/2017 Govt has rectified or become more kind therefore shortcomings of Notification No.34 dt.15/09/2017 & Order No.2/2017 dt.18/09/2017 Plus Order No.3/2017 dt.21/09/2017, following was the situation: Through Notification No.34 CGST Rules amended […]
On account of implementation of GST w.e.f. 1st July, 2017, there may be instances where the retail sale price of a pre-packaged commodity is required to be changed.
