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 : Calcutta HC quashes GST demand, ruling that ITC cannot be denied due to retrospective supplier deregistration if the purchaser mee...
Goods and Services Tax : Provisional attachment under GST aims to protect revenue but often raises concerns about misuse. Explore its legal framework, impa...
Goods and Services Tax : The March 2025 edition of the GST Case Law Compendium offers comprehensive insights into pivotal GST-related judgments by the High...
Goods and Services Tax : Madras HC upholds deemed pendency of settlement applications before March 31, 2021, under Clause [iv] of S.245A, affirming Single ...
Goods and Services Tax : Missing the GST appeal deadline can result in permanent loss of rights. Learn why courts can’t help and how taxpayers can avoid ...
Goods and Services Tax : The government has introduced measures to ease GST compliance for MSMEs, including higher thresholds, simplified returns, and digi...
Goods and Services Tax : The government reviews GST rate rationalization and tax slab changes while expanding digital banking and financial inclusion effor...
Goods and Services Tax : The government addresses concerns over GST hike on agricultural pump-sets, its impact on sales, and input tax credit refunds based...
Goods and Services Tax : The government awaits GST Council recommendations on Jeevan Rakshak life insurance GST reduction. No proposal exists for additiona...
Goods and Services Tax : The Indian government addresses GST reduction on health insurance, anti-profiteering measures, and revenue impact, awaiting GST Co...
Goods and Services Tax : Karnataka High Court orders GST appellate authority to hear Takappa's appeal on merits, citing procedural lapses in rejection....
Goods and Services Tax : Calcutta High Court directs fresh GST show-cause notice, citing lack of specific reasoning in original notice concerning GSTR mism...
Goods and Services Tax : Madras High Court directs appellate authority to hear Nirman Encon's GST appeal, citing lack of opportunity in original assessment...
Goods and Services Tax : Kerala High Court held that when contract rates fixed are inclusive of GST and other taxes, contractor is not permitted to claim G...
Goods and Services Tax : Kerala High Court addresses GST notice challenge in Minimol Sabu case. Court directs adjudicating authority to consider preliminar...
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...
Goods and Services Tax : GST waiver applications face technical issues. Payment due by March 31, 2025; waiver applications can be filed until June 30, 2025...
Goods and Services Tax : Kerala GST enables video conferencing for personal hearings to improve efficiency. Physical hearings remain an option in exception...
Goods and Services Tax : Kerala SGST launches Centralised Refund Processing from March 15, 2025, ensuring faster verification, virtual hearings, and stream...
Goods and Services Tax : Highlights include the AEO Mutual Recognition Agreement with New Zealand, NACIN’s capacity-building strategies, and a Rs. 6.53 c...
Google has introduced revolutionary technology called ‘Google AdSense’. The said technology can be broadly classified in two types. One is ‘AdSense for Search’, where the said technology is designed to enable website publishers who want to display targeted text, video or image advertisements on their website pages and earn money when site visitors view or click the ads.
PLACE OF SUPPLY OF GOODS: Relevance and Importance of term Place of Supply: As we all knows that the Government has introduce dual concurrent GST with the Centre and States simultaneously levying it on a common tax base. The GST to be levied by the Centre on intra-State supply of goods and / or services […]
Principles for determining when a sale or purchase of goods taken place in case of in the course of inter-state trade or commerce, the parliament has enacted sections 7 and 10 of the IGST Act, 2017 in order to formulate the principles for determining the place of supply, and when a supply of goods takes place in the course of inter-State trade or commerce.
In case of intra- state supply of goods SGST and CGST is collected and the SGST goes to the coffer of State Government and the CGST goes to the coffer of Central Government. Whereas in case of inter-state supply of goods or services or both the tax is collected by centre and by state in which the location of supplier is located.
Goods and Services Tax (Laws, concepts & Impact Analysis for Traders and Service Providers) – with CD Authors Dr. Sanjiv Agarwal and CA Sanjeev Malhotra Publication August, 2017 Publishers Bloomsbury, India Price Rs. 1995/- Pages __________ Yet another classic work from Dr. Sanjiv Agarwal and CA Sanjeev Malhotra analyzing the GST provisions in a […]
Eligibility to export under LUT-Any registered person who has received a minimum foreign inward remittance of 10% of export T/o in the preceding F Yr. is eligible for availing the facility of LUT provided that the amount received as foreign inward remittance is not less than Rs. 1 crore.
Rule 96A of CGST Rules, 2017 talks about the refund of integrated tax paid on export of goods or services under bond or Letter of undertaking. Let’s understand further this Rule for better clarity.
Under Delhi VAT, all the registered dealers are required to file QUARTERLY returns with an obligation to pay tax on MONTHLY basis. Generally small and medium businessmen deposit their monthly tax on assumption basis and send their documents to their consultants on quarterly basis.
Presently:- State V.A.T. follows the destination – based principle of taxation, Central taxation follows the origin – based principle of taxation, GST would follow the destination – based principle of taxation
State/Central officials being subsumed in GST will continue in office on the appointed day & shall be deemed to be appointed as GST officials/ competent authority.
