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 article examines alleged GST enforcement practices in Karnataka where ITC is denied based on NGTP reports and retrospective su...
Goods and Services Tax : GSTAT held that a mere mismatch between GSTR-1 and GSTR-3B does not automatically establish tax evasion or justify proceedings und...
Goods and Services Tax : Delhi HC held that directing GST Department to give seven days' prior notice before coercive action is not equivalent to blanket a...
Goods and Services Tax : The Orissa High Court held that rejecting a GST appeal without considering the assessee's electronically filed explanation on dela...
Goods and Services Tax : The article examines how Section 122(1A) broadens GST penalty provisions beyond taxable persons to beneficiaries and participants....
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 Punjab and Haryana High Court set aside the GST adjudication order on secondment of expatriate employees because relevant CBIC...
Goods and Services Tax : The Telangana High Court permitted the assessee to file a statutory appeal within two weeks with the prescribed pre-deposit. It di...
Goods and Services Tax : The Telangana High Court allowed the assessee to file a statutory appeal with a delay condonation application instead of examining...
Goods and Services Tax : he Telangana High Court allowed the assessee to file a statutory appeal within two weeks with the prescribed pre-deposit. It direc...
Goods and Services Tax : The Telangana High Court refused to entertain the writ petition as it was filed after considerable delay without any satisfactory ...
Goods and Services Tax : GSTN has made Ship-to GSTIN conditionally mandatory in specified e-Invoice and e-Way Bill workflows. The change introduces stricte...
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...
Q 1. What are the Payments to be made in GST regime? Ans. In the GST regime, for any intra-state supply, taxes to be paid are the Central GST (CGST), going into the account of the Central Government) and the State/UT GST (SGST, going into the account of the concerned State Government).
Q 1. What is the value of taxable supply to be adopted for the levy of GST? Ans. The value of taxable supply of goods and services shall ordinarily be the transaction value which is the actually the price paid or payable, when the parties are not related and price is the sole consideration. The MGL further elaborates various inclusions and exclusions from the ambit of transaction value.
Q.1 What is time of supply? Ans: The time of supply fixes the point when the liability to charge GST arises. It also indicates when a supply is deemed to have been made. The CGST/SGST Act provides separate time of supply for goods and services.
Q.1 What is the taxable event under GST? Ans: The taxable event under GST shall be the supply of goods or services or both made for consideration in the course or furtherance of business. The taxable events under the existing indirect tax laws such as manufacture, sale, or provision of services shall stand subsumed in the taxable event known as supply.
Q 1. What is advantage of taking registration in GST? Ans. Registration under Goods and Service Tax (GST) regime will confer following advantages to the business: • Legally recognized as supplier of goods or services. • Proper accounting of taxes paid on the input goods or services which can be utilized for payment of GST due on supply of goods or services or both by the business.
Q 1. Where is the power to levy GST derived from? Ans. Article 246A of the Constitution, which was introduced by the Constitution (101st Amendment) Act, 2016 confers concurrent powers to both parliament and state legislatures to make laws with respect to GST. However, -clause 2 of Article 246A read with Article 269A provides exclusive power to the Parliament to legislate with respect to inter-state trade or commerce.
Q.1 What is Goods and Services Tax (GST)? Ans: It is a destination based tax on consumption of goods and services. It is proposed to be levied at all stages right from manufacture up to final consumption with credit of taxes paid at previous stages available as setoff.
High Court of Gujarat in the matter of Torrent Power Ltd. has given a verdict in favour of the assesee on validity of Circular No.34/8/2018-GST with regards to taxability of charges recovered for the activities directly connected with the distribution and transmission of electricity such as application fee, meter rent, testing fee, labour charges for […]
Rule 40(8B) provides that where an awarder discovers any omission or error in the Form VAT-40E furnished by him, he may furnish a revised Form VAT-40E within three months from the close of the relevant year.
In this modern growing world, human beings are suffering from various kinds of disease due to their lifestyle and habits. In today’s world, medicine is the first aid preferred for every disease. The usage of medicine is increase day by day. The current article helps to understand the GST provisions as applicable on medicine like […]
