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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% ...
Union Budget envisions India as a global hub for manufacturing electric vehicles Says inclusion of solar storage batteries and charging infrastructure in the fame scheme will Boost production Government has sought lowering of GST on electric vehicles from 12% to 5% Union Budget says government will provide additional income tax deduction of Rs 1.5 Lakh […]
The new rule 10A deals with the requirement of furnishing of the bank account details under GST. The present article tries to explain the provisions of the new rule 10A and the consequence in case of non-compliance of the provisions of rule 10A.
It was recommended that the last date for filing the said intimation may be extended. Accordingly, a corrigendum dated 01.07.2019 to Circular No. 97/16/2019-GST has been issued extending the last date for filing the intimation for availing this benefit from 30.04.2019 to 31.07.2019.
Summary of Various GST Returns & Due dates in July 2019 10 JULY 2019 – GSTR 8 TDS & TCS Return under GST 11 JULY 2019- GSTR-1 for June’19 (Monthly Return) Fot Taxpayer having turnover of more than Rs 1.50 Cr or or opted to file monthly Return 13 JULY 2019- GSTR-6 Every Input […]
Analysis/Rational of Important Decisions/Proposal at 35th Meeting of GST Council. 1. Proposal of E- Invoicing The Council also decided to introduce electronic invoicing system in a phase-wise manner for B2B transactions. E-invoicing is a rapidly expanding technology which would help taxpayers in backward integration and automation of tax relevant processes. It would also help tax […]
Key highlights of Central Goods and Service Tax (Fourth Amendment) Rules, 2019 The Central Board of Indirect Taxes and Customs notified the Central Goods and Service Tax (Fourth Amendment) Rules, 2019, vide its notification no. 31/2019–Central Tax dated 28th June 2019. The present articles summarize the key highlights of the newly notified Central Goods and Service […]
Interest, in common parlance, is understood to be the cost of borrowing money. Alternatively, it is a compensation paid to the lender who could have benefited in value had he not parted with the money. In simple terms, interest is payable only when there is a loss of commercial opportunity of usage of funds. The […]
GST Returns for Composition Tax Payers has been changed from 1st April 2019 As Notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019 Extract of Notification Furnish a statement, every quarter or, as the case may be, part thereof, containing the details of payment of self-assessed tax in FORM GST CMP-08, till the […]
1. Self-declaration of outward supply which has not been reported in GSTR-1, and GSTR-3B will not be attract any Penalty if reported in GSTR-9 and Tax with Interest paid on it. Section 73 of the CGST Act allow the tax payer to pay tax which has not been paid, short paid or erroneously refunded or […]
Sh. Rahul Sharma Vs. M/s H P India Sales Pvt. Ltd. (National Anti-Profiteering Authority) The allegation of the Applicant was that the Respondent had not passed on the benefit of rate reduction for the product ‘Computer Monitor of 19.5 inch’ w.e.f. 01.01.2019. We find that there was no rate reduction in tax on the product […]
