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 : 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% ...
Services ancillary to electricity transmission or distribution utility is taxable under GST or exempt from GST On 01st March 2018 Government issued Clarifications regarding GST in respect of certain services vide Circular No. 34/8/2018-GST where in S.No. 4 it was stated that Service by way of transmission or distribution of electricity by an electricity transmission […]
In this series of articles, we will be unleashing what’s lying beneath FORM GSTR 9 by performing a clause-by clause analysis as an attempt to create awareness among the professionals.Since, GSTR 9C will be based on GSTR 9, we will begin by discussing FORM GSTR 9 first.
IGST ACT means any transaction relating to Inter-State supply of goods and services or both between two taxable persons (Previously CST Sales or Purchases) situated in different States now treated as IGST transaction under Integrated Goods and Services Tax (IGST) Act,2017.
What is GSTR 9 annual return? GSTR 9 form is an annual return which is required to be filed once in a year by every registered taxpayers under GST. It consists of details regarding the supplies made and received during the year under different tax heads i.e. CGST, SGST and IGST. Who should file GSTR […]
Mkc Traders and Another Vs State of U.P. (Allahabad High Court) A perusal of the seizure order and the order passed under Section 129(3) of the Act for the release of the goods reveal that the transporter has not been assigned any role in the entire transaction which had led to the seizure of the […]
The Goods and services Tax is the biggest tax reform India has seen post-independence. Amalgamation of large number of Central and State taxes into a single tax, will help in mitigating cascading effect or double taxation in a major way.
GST is based on the principle of value added tax and either input tax method or subtraction method, with emphasis on voluntary compliance and accounts based system, It is a comprehensive levy and collection on both goods and services at the same time rate with benefit of input tax credit or subtraction of value of penultimate transaction value,
DETAILS OF RETURNS TO BE FILED UNDER THE GST LAWS- > GSTR-1 Details of outward supplies of taxable goods and/or services effected/provided filed by registered taxable supplier by 10th of the next month.
At present, the most talked about topic after Indian general elections and avengers-end game, is GST annual return and GST audit, i.e. Form GSTR-9 and Form GSTR 9C and Mr. Jain has approached Mr. GST to get the overview of the same. Following are the excerpts of their conversation: 1. What is GST annual return? […]
Debentures covered under the definition of security and therefore it is not covered under goods. Therefore, GST will not attract on interest paid on debentures.
