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 : Explore the implications of Section 16(2)(c) of the CGST Act, balancing taxpayer rights and government revenue in Input Tax Credit...
Goods and Services Tax : Learn about Section 128A of CGST Act, introduced to reduce litigation in non-fraud cases, covering tax waivers, notified dates, co...
Goods and Services Tax : Learn how to address GST notices on excess ITC claimed in GSTR-3B compared to GSTR-2B with structured replies, reconciliation step...
Goods and Services Tax : The article analyzes the key GST provisions for e-commerce, focusing on regulatory frameworks, compliance requirements, and associ...
Goods and Services Tax : Haryana revives entry tax after 8 years, sparking legal concerns. Understand the implications, recovery limits, and legal remedies...
Goods and Services Tax : The GST Council has deferred decisions on insurance premium taxation, granting more time to the GoM to finalize its recommendation...
Goods and Services Tax : Tirumala Tirupati Devasthanam gets GST exemptions on religious services, but GST of ₹36.28 crore was paid in 2024-25. Details of...
Goods and Services Tax : NBEMS stopped collecting GST on course fees per court order. Refund processing has begun, but no enquiry has been instituted. Deta...
Goods and Services Tax : Tobacco tax revenue contributed 1.27%-2.75% of Gross Tax Revenue from 2016-2024. Funds are allocated across government programs, i...
Goods and Services Tax : The GST Council deferred a decision on reducing GST on health and life insurance premiums in its 55th meeting as GoM sought more t...
Goods and Services Tax : Supreme Court rejects SLP of Goverdhandham Estate against Rajasthan HC's decision in GST dispute over ITC eligibility on elevators...
Goods and Services Tax : Madras High Court directed granting of one final opportunity of being heard as demanded by assessee on payment of 10% of the dispu...
Goods and Services Tax : Petitioner runs a hotel and registered under GST. It was issued a notice in GST ASMT-10 intimating certain discrepancies which sta...
Goods and Services Tax : Kerala HC orders IGST refund decision within two months, reviewing the petitioner’s “risky exporter” status. Refund claim pe...
Goods and Services Tax : Orissa HC directs refund of GST differential amount for a contractor despite a locked payment system, ensuring reimbursement withi...
Goods and Services Tax : CBIC detects Rs. 18.10 crore GST evasion in real estate and organizes a CPR training workshop for officers. Post-Budget discussion...
Goods and Services Tax : Maharashtra establishes GST Suvidha Kendra for Aadhaar-based biometric authentication and document verification for new GST regist...
Goods and Services Tax : Clarified procedure for appeals under Section 128A of CGST Act 2017, addressing disputes on interest and penalty where tax is full...
Goods and Services Tax : GST applicants in Maharashtra & Lakshadweep must complete biometric Aadhaar authentication & document verification at GST Suvidha ...
Goods and Services Tax : GST advisory clarifies E-Way Bill rules for goods under Chapter 71, excluding HSN 7117. Mandatory in Kerala; voluntary EWB generat...
Invoice Upload Offline Utility 1. How can I download and install the GST Offline Utility tool on my system from the GST Portal? 1. Login to the beta testing Portal https://www.prod.gst.gov.in and download Offline Utility. 2. Go to Downloads > Offline Utilities > Returns Offline Utility > Download button. 3. Unzip the downloaded Zip file […]
Login & DSC: Overview 1. Do I need to register my DSC before I can use it on the GST Portal to digitally sign any documents? Yes, you must register your DSC before you can digitally sign any document on the GST Portal. 2. Is it mandatory for me to use DSC or can I […]
PRESENTATION PLAN :- WHY GST : BENEFITS, EXISTING INDIRECT TAX STRUCTURE, FEATURES OF CONSTITUTION AMENDMENT ACT, GST COUNCIL, MAIN FEATURES OF GST LAW, GSTN, ROLE OF CBEC, WAY FORWARD
Every electronic commerce operator, and every person supplying goods and services through electronic commerce operator (except service providers rendering services through service aggregators notified as discussed above) shall not be eligible for threshold exemption.
The GSTN is developing a common GST portal and applications for registration, payment, return and monthly information system reports. The GSTN would also be integrating the common GST portal with the existing tax administration. IT systems and would be building interfaces for tax payers. Further the GSTN is developing back end modules like assessment, audit, refund, appeal etc., for 19 States and UTs (Model II States). The CBEC and Model I States 15 in number are themselves developing their GST back end systems.
The centre of the litigation was the valuation of such service. Both the laws provided independent valuation measures and that is why the situation of double taxation occurred. VAT and service tax was being paid on the same value. Various judicial pronouncements having immense significance were rendered from time to time like the decision given in the case of Bhayana Builders [2013 (32) S.T.R. 49 (Tri.-LB)] where it was concluded that free supply of material will not be added to the taxable value of service for calculating the service tax.
THE RAJASTHAN GOODS AND SERVICES TAX BILL, 2017- An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of Rajasthan and the matters connected therewith or incidental thereto.
Unmatched ITC means ITC not matched due to one of the TIN not being uploaded in either Annexure J1 or Annexure J2. Whereas, mismatched ITC is due to the difference in amounts of transaction disclosed by the respective buyer and supplier in their Annexure j2 and Annexure j1, respectively.
As you are aware, an ONLINE DASHBOARD has been created for the GST AWARENESS CAMPAIGN, which is spearheaded by all officers and staff of CBEC to reach out to all stakeholders even in the smallest of towns and cities. For the citizens across India, this online DASHBOARD gives complete details on the GST outreach programmes of CBEC in all parts of the country, both proposed as well as past events, date-wise, location wise.
The First step towards the transaction of GST will be the carry forwarding of the Inputs held in stock on the appointed day and its quantification thereof. Sections 139 to 142 of the GST Act, 2017 deals with transition provisions.
