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 : From April 1, 2025, ISD registration under GST is mandatory for distributing input service ITC across branches. Applies only to se...
Goods and Services Tax : Explore constraints of CGST Rule 39(1A) in transferring input tax credits, impacting working capital and compliance for businesses...
Goods and Services Tax : GSTN’s new protocol will treat selected IRN input fields as case-insensitive. This includes GSTINs, invoice numbers, and documen...
Goods and Services Tax : Time limits on GST input tax credit for capital goods hurt genuine business operations and distort investment decisions. Here's wh...
Goods and Services Tax : Key changes in the Finance Act 2025 include updates to CGST, Customs, Excise, and Service Tax laws, focusing on tax credit, provis...
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 : From April 1, 2025, 2FA is mandatory for taxpayers and transporters using the e-Way Bill and e-Invoice systems. Learn about OTP a...
Goods and Services Tax : Petitioner in response had made a representation informing the respondent-BDA that, what was offered to him was a full completed a...
Goods and Services Tax : Jharkhand HC orders Rs 1.23 Cr GST Cess ITC refund to Tata Steel for exports, quashing rejection based on extraneous grounds. Cite...
Goods and Services Tax : Chhattisgarh High Court grants bail to Rohit Singla in a GST fraud case, citing delayed trial and conditions for release....
Goods and Services Tax : Andhra Pradesh High Court quashes GST assessment order lacking DIN and signature. Re-assessment permitted with proper procedure....
Goods and Services Tax : Gujarat HC quashes orders denying ITC under Sec 16(4) to Shiv Construction. Remands case due to retrospective Sec 16(5) allowing I...
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...
Goods and Services Tax : India's GST revenue grew in March 2025. View gross and net collections, state-wise data, and growth percentages in this official r...
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.
