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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 : Haryana has directed officers to send GST show cause notices and demand orders by registered or speed post in addition to portal-b...
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 ...
सरकार ने जीएसटी का वार्षिक रिटर्न फॉर्म GSTR-9 जारी कर दिया है। इसे JUNE 2019 तक भरना अनिवार्य है। What is GSTR-9 annual return? GSTR-9 is the Annual Return, which has to be filled in the GST system at the end of every year by the registered taxpayer. When the taxpayer files monthly or quarterly returns (GSTR, […]
Salient features of Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Ordinance, 2019 and its procedural aspects related to various Acts administered by the Maharashtra Goods and Services Tax Department.
A composition dealer shall issue a bill of supply instead of a tax invoice as per Union Territory goods and Services Tax Act, 2017 (Second Removal of Difficulties) Order, 2019.
The provisions of Section 31(3)(c) of the CGST Act, 2017 shall apply to a person paying tax under Notification No. 2/2019-Central Tax (Rate) dated 07.03.2019 (Composition Scheme for Services) Section 31(3)(c) provides for issue of bill of supply by composition taxpayers. Thus, instead of a tax invoice, a bill of supply will be issued by […]
Representations have been received requesting to clarify whether IGST or CGST/ SGST is payable for trading of PSLC by the banks on e-Kuber portal of RBI.
In case of some of the dealers, form e 704 was uploaded on a date. and, acknowledgment of the same was received after 3 to 4 days. However, date of uploading mentioned on the acknowledgment received was later date on which the pdf acknowledgement of form 704 received by the dealer
In re M/s Indian Oil Corporation Ltd. (GST AAAR West Bengal) The Appellant has admitted that the NOC issued PDO (Product Delivery Order) on Raxaul Depot of the IOCL which is actually the supply point of the products. And the Appellant’s Raxaul unit prepared and submitted ARE-1 (Application for Export) to the Customs Authority for […]
In re Indian Institute of Management, Bengaluru (GST AAAR Karnataka) a) Pursuant to the enactment of the IIM Act, 2017, with effect from 31st January 2018, the long duration post graduate programs offered by IIMB will be exempt from GST under SI.No 66 of the Notification No 12/2017 CT(R) as amended. During the period 31st […]
Following notifications were issued by CBIC on 7th March 2019 to implement decision of 32nd GST council meeting. It increases threshold for Composition scheme from 1 cr to 1.5 Cr. w.e.f. 01. Apr.19, Notifies due date for GSTR-3B for Apr’19-Jun’19, Notifying due date for GSTR-1 for Apr’19-Jun’19, Increase in limit for compulsory registration for supplier […]
Important changes in GST notified by CBIC on 07th March 2019 including Optional 6% Tax for First 50 lacs w.e.f. 01-04-2019, Conditions for opting in the 6% GST Composition scheme, GST Registration Exemption up to 40 lacs w.e.f. 01-04-19, Composition Scheme limit enhanced to 1.5 cr w.e.f. 01-04-2019 and Clarification on Discounts/Credit Notes Free Samples, […]
