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...
Form GSTR 3B is the first return of GST regime to be filed by registered dealer and not composition dealer. This online return pertaining to the period of July 2017 needs to be filed by 20-8-2017. This is the summary return of aggregate turnover of taxable supply, exempt supply, export supply and non levy supply and also tax payable. This return can be accessed on gst.gov.in
Provisional Ids and Access Token of Phase 9 dealers, are now made available by GSTN. Dealer can obtain their Provisional Ids from department’s portal www.mahavat.gov.in, using their login credentials. The list of all such dealers is published under GST Tab on Mahavat portal.
Notification No. 16/2017 – Central Tax dated 7th July, 2017 specifies conditions to be fulfilled for export under Letter of Undertaking (LUT) in place of bond. In the extant Central Excise provisions, LUTs were limited to manufacturer exporters only.
With the exemption to the SSI sector being drastically reduced from the existing Rs.150 lakh to Rs.20 lakh, the exemption cover enjoyed by many of the Khadi Institutions (KIs) has been removed. KIs are now mandated to obtain registration under GST and also pay GST on various Khadi products which is 5%.
It has also been instructed that LUT/bond should be processed on top most priority and should be accepted within a period of three working days from the date of submission of LUT/bond. I hope that the issuance of this circular will bring more clarity regarding exports in the GST regime.
Before moving to file GSTR-3B we need to understand why GSTR-3B is required to be filed by a normal taxable person instead of GSTR-1, GSTR-2 and GSTR-3 for the first two month (i.e. July and August, 2017.
In order to take stock of the exports situation in the post GST regime, a meeting of all Regional Authorities of Directorate General of Foreign Trade (DGFT) and the SEZ Commissioners under the chairmanship of Director General of Foreign Trade, is being held on 10th and 11th August, 2017 in New Delhi.
The attached is GSTR 3B Computation Format which can be used to collect data from the clients as well as internally. Provide your valuable feedback/suggestion on camayur2@gmail.com
Conditions for deduction of TDS under GST law:- TDS is to be deducted from payments made to a supplier of any taxable goods or services or both where the total contract of such supply exceeds Rs. 2.5 lacs.
Let us discuss in this article whether GST is applicable on Co-operative Housing Societies or Residential Welfare Association. As per Sec 9. (1) 0f CGST Act, 2017, GST is levied and collected and tax shall be paid by the Taxable Person
