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 : Learn the key differences between B2B and B2C credit notes under GST and how to handle them in compliance with tax laws....
Goods and Services Tax : Understand key updates in GST Amnesty Scheme under Section 128A as per Rule 164 amendments. Comply by 31-03-2025 to avoid penaltie...
Goods and Services Tax : Learn about GST credit notes under Section 34, including issuance conditions, time limits, reporting in returns, and impact on sup...
Goods and Services Tax : CBIC clarifies GST amnesty payment via GSTR-3B, amends Rule 164 for partial period demands. Deadline nears for relief under Sectio...
Goods and Services Tax : Learn about Section 128A of the CGST Act, eligibility, payment process, deadlines, and procedural clarifications for availing waiv...
Goods and Services Tax : From April 1, 2025, 2FA is mandatory for taxpayers and transporters using the e-Way Bill and e-Invoice systems. Learn about OTP a...
Goods and Services Tax : CBI arrests CGST Superintendent and a private individual in Delhi for accepting ₹13,000 bribe. Investigation ongoing....
Goods and Services Tax : Details on waitlisted railway ticket revenue, GST collection, and refund policies. Learn about cancellation charges and government...
Goods and Services Tax : Tax Bar Association requests an extension of the GST Amnesty Scheme tax payment deadline from March 31 to May 31, 2025, citing lim...
Goods and Services Tax : Understand GST rules for restaurant services in 'specified premises' post-April 2025. Learn about tax rates, declarations, and ITC...
Goods and Services Tax : Allahabad High Court sets aside GST demands against non-existent Max Ventures, ruling that proceedings cannot continue post-merger...
Goods and Services Tax : Madras High Court quashes GST demand order, directs authorities to reconsider after reviewing Karthik Kumar Yogapriya's reply, ens...
Goods and Services Tax : Andhra HC nullifies GST assessment due to missing DIN, citing Supreme Court precedent. New assessment allowed with DIN, excluding ...
Goods and Services Tax : Madras HC directs tax authorities to decide on Vishnu Industries’ rectification plea regarding GST mismatch in GSTR-1 and GSTR-3...
Goods and Services Tax : Uttarakhand High Court allows GST registration revocation for Mohan Bahuguna, directing application filing and payment of outstand...
Goods and Services Tax : All CGST field formations will be operational on 29th, 30th, and 31st March 2025 to ensure uninterrupted service during the financ...
Goods and Services Tax : The CBIC has amended GST Rules 2017, introducing changes in refund eligibility and appeal procedures. Effective from March 27, 202...
Goods and Services Tax : New GST circular clarifies payment via GSTR-3B for Section 128A benefits, and appeal withdrawals for mixed period demands....
Goods and Services Tax : Maharashtra's 2025 Act allows PSUs to settle tax arrears, interest, penalties, and fees under various state tax laws. Learn about ...
Goods and Services Tax : Learn about the Kerala SGST Act's interest and penalty waiver under Section 128A, eligibility, application process, and compliance...
Time of supply of service shall be earliest of the following dates: 1. If tax invoice is issued within the prescribed period (normally 30 days from the date of supply of service), date of issue of tax invoice or date of receipt of payment, whichever is earlier
There are some apprehensions in the trade circles that GST invoices have to be Issued as per prescribed format and that issuing invoice is going to be burdensome process. This is not correct. Some important facts about GST provisions relating to Invoice are highlighted for information of ell stakeholders. 1. All GST taxpayers are free […]
Tax evasion at various stages will be eliminated as tax offsets can be collected only if taxes have been paid originally. You will also be able to buy raw materials or constituent materials for production only from those who have paid taxes, in order to claim benefits.
Manipur Goods and Services Tax Act, 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 Manipur and the matters connected therewith or incidental thereto.
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the National Capital Territory of Delhi and the matters connected therewith or incidental thereto
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the National Capital Territory of Delhi and the matters connected therewith or incidental thereto
Section 12: Time of Supply for Goods: A. If the taxable person is the Supplier of Goods Time of supply of goods shall be earliest of the following dates: 1. Actual date of issue of invoice or date of removal of goods, if it involves movement of goods or date of delivery of goods, if […]
Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.
Finance Minister Arun Jaitley on Sunday chaired the 16th meeting of the GST Council which has decided: ♦ Increase in turnover limit for composition scheme ♦ Rate adjustment as received from various industry representative ♦ Finalising Accounts and Records Rules and their format
In GST, Composite Supply, Mixed Supply, Taxable Supply, Zero Rated Supply, Exempt Supply, Continuous Supply, Intrastate Supply, Inter-State Supply, etc. are the types of Supply. Among these types Composite Supply and Mixed Supply are the important types.
