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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% ...
Park view Ananda Resident Welfare Association Vs. M/s Bestech India Ltd (NAA) Complaint of the Applicant No. 1 was related to the pre-GST period and that the specific charges on the basis of which the said complaint arose pertained to VAT, EDC and IDC. Since the project has been completed before coming into force of […]
Now date of filing of our first GST annual return form GSTR-9 is dt. 30th Jun-2019, this date of filing is extended from 31/03/2019 to 30/06/2019, before that date of filing is 31/12/2018 For F.Y. 2017-18. The ministry of finance recently reminded that the last date to file GST Annual return will continue as June […]
What is Electronic Invoicing model? All the taxpayers will create, issue and distribute invoices directly through the GST network. Right now, the businesses issue the invoices through their accounting or billing software. Later, at the time of filing returns, they upload the details and invoices on GST portal.
Abbott Healthcare Private Limited & Anr Vs Union of India & Ors. (Delhi High Court) Delhi High Court has stayed the order passed by the National Anti-profiteering Authority wherein NAA had rejected the plea that CGST Section 171 was not applicable to reduction in rate of tax as compared with pre-GST indirect tax regime, and […]
1. Kerala to levy calamity cess up to 1% over and above GST, for the purpose of providing reconstruction, rehabilitation and compensation needs which had arisen due to massive floods which occurred in the State during August, 2018 2. The Power to impose such a levy flows from Article 279(A) (4)(F) of the constitution 3. […]
Union of India Vs Filco Trade Centre Pvt Ltd (Supreme Court) The instant petition was filed challenging the Constitutional vires of Section 140(3)(iv) of CGST Act, 2017 – The Gujarat High Court held that no just, reasonable or plausible reason is shown for making such retrospective provision taking away the vested rights – clause (iv) […]
The Court is of the view that the present petition also be placed for consideration before the GST Council. If there has already been a pre-consultation with the Petitioner then the petition be placed before the GST Council on the same date when it is considering the case of the Solar Power Developers Association.
GSTN introduces New Functionality in May 2019 for Form GSTR-9, Annual Return for 2017-18, Form GSTR-9A, Annual Return for 2017-18 for composition taxpayer, Revocation of cancellation of Registration and for Viewing & Downloading of month-wise Comparative Table on Liability Declared and Credit Claimed. A. Form GSTR-9, Annual Return for 2017-18 Facility to file Annual Return […]
Govind Enterprises Vs State of U.P. (Allahabad High Court) Thrust of the allegations made in the impugned FIR is that the dealer fraudulently, with a dishonest intention, by submitting false documents, with an intention to evade taxes, obtained registration, thereafter, took inward supply and passed on the goods to end users, without generating outward supply […]
Article clarifies recent CBIC clarification Dated 04.06.2019 on filing of Annual Return (FORM GSTR-9). Article explains the Terminology used in Annual Return-Form GSTR-9 related to various issues address by CBIC in its Press Release. Sr. No. Issue addressed Details 1 Auto-Population of Form GSTR-9 from GSTR-2A Terminology:- GSTR-2A:_Details of auto drafted supplies GSTR-9: Annual Return […]
