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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 : A GST Bar Association has sought a three-month extension for filing GSTAT appeals, citing procedural complexities and evolving fil...
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 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 ...
The GST law aims at providing seamless Input tax credit to the registered persons. While the missed ITC could be a loss to an entity, an undue or excess claim of ITC could put an entity to a trap of interest, penalty & litigation. It goes without saying that there could be several errors of […]
Section 17 of Central Goods and Services Act, 2017, provides for apportionment of credit and blocked credits. Explanation to clause (c) and (d) of sub-section 5 of said section 17, states as the expression “construction” includes re-construction, renovation, additions or alterations or repairs, to the extent of capitalization, to the said immovable property. Clause (c) […]
GST is levied on goods and services on supplies for a consideration in the course of business wherein in definition of business includes that any activity or transactions undertaken by the Central/State Government. However, certain exemption has been provided in regard to supplies made to Government and supplies made by Government. Except a few, most […]
Recent Amendments Under GST Effective From 01.02.2019, As Enacted Under CGST (Amendment) Act, 2018 & IGST (Amendment Act), 2018 And Notified Vide Notification No. 02/2019 Dt. 29.01.2019 Important Amendments In CGST Act S. N. What is amended ? Amen-ded Section Old Provision Amendment in Act Amendment in Rules Effective Date of Amen-dment Analysis 1 Definition […]
After receiving the assent from The President of India on 22nd August 2018, the GST Council in its 31st meeting held on 22nd December 2018, announced following amendments in GST Act(s) 2017 which have now got effective from 01st of February 2019. The government has made various important changes in CGST and IGST Act which […]
The Provisions of GST (Amendment) Act 2018 have been made applicable from 1st February 2019. Below is the gist of the amendments made thereon : 1. Definitions i. Central Board of Excise & Customs (CBEC) has been substituted with Central Board of Indirect Taxes & Customs (CBIC) ii. Following has been included in the definition […]
Sometimes, supplies affected by the supplier are returned back by the recipient or some other issues are arised due to quality, quantity, rate of tax etc., To cope up with these kinds of situations, provision for credit note has been inserted in the GST Law. Background As per GST Law, a supplier of goods or […]
Late fee is levied u/s 47 of the CGST Act, 2017 on any registered person who fails to furnish returns by the due date at the rate of Rs.100 every day during which such failure continues subject to maximum amount of Rs.5000/-.
New Return Filing System of GSTN GSTN will focus, amongst others, on the development of new return filing, further improving the user interface, and Business Intelligence and Analytics. Improvement in User Interface on the basis of feedback is a continuous process. Few important initiatives/improvements made for better User Experience are: Questionnaire for filing GSTR-3B to […]
GST in India ‑ Policy Matters! Guide on GST policy matters for policy makers and policy influencer’s in India! Please find our handbook on GST Policy Matters which contains:- Policy level issues in GST – Legal issues in GST – Policy Way forward for GST
