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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% ...
The accused and their associates were found to be operating 19 fake firms created to facilitate fraudulent Input Tax Credit (ITC), thus defrauding the Exchequer. Prima facie fraudulent ITC of about Rs 25 crores has been detected to have been passed on using invoices involving an amount of Rs 137 crores.
As per section 50(1) of CGST Act 2017, every person who is liable to pay tax in accordance with the provisions of this act or rules made thereunder but fails to pay tax or any part thereof to the government within the prescribed time then he shall for the period for which the tax or any part thereof remains unpaid, pay on his own “Interest at such rate” not exceeding eighteen per cent as may be notified by the government on the recommendation of the council.
Definition of expression export of goods represents activity of taking goods out of India to a place outside India. In this definition, activity of supply is missing. In the Constitution of India, for an export supply of goods or services or both, expression supply of goods, or of services or both in the course of import of the goods or services or both into, or export of the goods or services or both out of, the territory of India has been used.
Question on Validation of Annual Return In Form GSTR-9 Under The Goods And Service Tax Act 2017 (CGST- SGST- AND IGST ACT) INSISTING TO BRING INTO FORCE: (1) Input Tax Credit Discrepancies Rectification FORM GST MIS-1, GST MIS-2 (2) Including for Furnishing Details of “ INWARD SUPPLY” in FORM GSTR-2 [under Section. 38(2)] ; Form […]
The dealers, whose tax liability in the year does not exceed Rs. 25,000 need not file audit report in form e-704 even if the turnover of such dealer exceeds Rs. 1 crore in the said year. Dealer, who holds an Entitlement Certificate in respect of any Package Scheme of Incentives, shall not be liable to file audit report in form e-704 if his tax liability in the year does not exceed Rs. 25,000. This provision shall be applicable for the audit reports to be filed for any year, from 2019-20 onwards.
The CGST Act itself provides for the lapsing of the ITC at Sections 17(4) and 18(4) respectively of the CGST Thus, where the legislature wanted the ITC to lapse, it has been expressly provided for in the Act itself. No such express provision has been made in Section 54(3) of the CGST Act.
1. Clarifications w.r.t. GST Annual return and Audit i. Discharging the additional liability through annual return Yes, pay the tax along with interest through DRC-03. ii. Basis for filling Annual return, GSTR-1 or GSTR-3B or Books of accounts? Ideally, three of them should be in synchronous. In case of deviations, there should be excess/Short payment […]
M/s Sri Siddhi Kalko Bhagavan Stone Crusher Vs The Assistant Commissioner ST (Andhra Pradesh High Court) In this Writ Petition, under Article 226 of the Constitution of India, the challenge is to the rejection order, dated 22.09.2018, of the learned Appellate Joint Commissioner (ST), Vijayawada, whereby the appeal of the petitioner was rejected on the […]
The GST council in its 34th meeting held on 19.03.2018 has made some recommendations with regards to the long awaited demands of the real estate industry. The industry is struggling with the low demand and cumbersome compliances imposed by the legislations since the introduction of GST, RERA etc. While we can say that such changes […]
Circular No.109/28/2019- GST dated 22nd July, 2019 GST on monthly subscription/contribution charged by a Residential Welfare Association (RWA) from its members:- ♣ Supply of service by RWA (unincorporated body or a nonprofit entity registered under any law) to its own members by way of reimbursement of charges or share of contribution up to an amount […]
