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 : Use this 10-point checklist to identify appeal-worthy issues in a GST order. Spot procedural lapses and factual gaps quickly and e...
Goods and Services Tax : Step-by-step guide to file GST-4 annual return for composition taxpayers. Learn deadlines, penalties, and filing procedure with co...
Goods and Services Tax : Bombay HC rules GST on developer rights under a development agreement does not fall under reverse charge as per Entry 5B of Notifi...
Goods and Services Tax : Explore the legal aspects, supporting documents, Aadhaar & biometric authentication for registration under the CGST Act 2017, alon...
Goods and Services Tax : From April 1, 2025, ISD registration becomes mandatory for ITC distribution among GSTINs, replacing the cross-charge mechanism for...
Goods and Services Tax : GSTN introduces Phase-III changes to GSTR-1 from April 2025 with dropdown HSN selection, tab-wise B2B/B2C reporting, and value val...
Goods and Services Tax : GST appeal challenges demand based on TDS mismatch and lack of PMT-09 functionality to transfer cash ledger between GSTINs during ...
Goods and Services Tax : Analysis of GST collection targets vs. actuals, tax evasion cases, and govt measures like e-invoicing and analytics to improve com...
Goods and Services Tax : India implements digital tax reforms, AI tools, and compliance measures. No new 5% GST on food delivery apps. Learn about tech-dri...
Goods and Services Tax : ndia's GST Council examines 5% GST on food delivery apps like Zomato, Swiggy. Restaurant services face 5% GST without input credit...
Goods and Services Tax : Kerala High Court held that college, managed by an education trust, engaged in supplying food to students through canteen is requi...
Goods and Services Tax : Allahabad HC directs U.P. State to clarify STO's power to impose GST penalty under Rule 86B and Section 129....
Goods and Services Tax : Bombay HC rules on GST applicability to developer agreements, distinguishing them from TDR/FSI transfers under Entry 5B of GST not...
Goods and Services Tax : Bombay High Court grants interim relief in GST dispute on land development rights under a revenue-sharing agreement between Nirmal...
Goods and Services Tax : Calcutta High Court allows reopening of GST portal for Shri Ashis Roychowdhury after setting aside registration revocation due to ...
Goods and Services Tax : CBIC to launch electronic clearance for personal import/export at airports. Lucknow CGST's Swachhta initiative. DRI busts Mephedro...
Goods and Services Tax : From April 2025, GSTR-1 Table-12 will be split into B2B and B2C with mandatory HSN code selection from dropdown. Manual entry will...
Goods and Services Tax : Important update on GSTR-3B Table 3.2. Starting April 2025, auto-populated inter-state supply values will be non-editable. Learn h...
Goods and Services Tax : Kerala SGST Circular 10/2025 sets officer-wise monetary limits for notices/orders under new Section 74A of GST Acts, effective now...
Goods and Services Tax : Kerala SGST assigns Section 74A functions to officers, amending Circular 5/2023 as per 53rd GST Council meeting recommendations. E...
Any registered taxable person, except the persons covered by notification issued under clause (d) of sub-section (6) of section 38, claiming refund of any tax, interest, penalty, fees or any other amount paid by him, may file an application in FORM GST RFD-1 electronically through the Common Portal either directly or from a Facilitation Centre, notified by the Board or Commissioner
In GST we are going towards old regime of excise/Vat registration in which physical verification of business premises is required. Under current Service Tax Registration process, requirement of physical verification of business premises is not required.
CBEC has released a PPT on Goods and Service Tax (GST) and covered the following Topics :- Why GST :Perceived Benefits Existing Indirect Tax Structure Features Of Constitution Amendment Bill Features Of Proposed GST Model Features Of Draft GST Law GSTN Role Of CBEC Way Forward Download / Read PPT on GST by CBEC GST […]
Will anything and everything, done anywhere, for anybody, for business/no business, for money/without money will constitute supply under GST?? GST supply provisions are Draconian and against the interest of General Public and will cause a lot of confusion in the mind of people as well as tax practitioners.
At present Reverse charge is not there on Goods except in few states like Punjab where Purchase tax is there on certain Goods. VAT is payable on sales by the seller of Goods but the payment of VAT in the hands of the purchaser (registered dealer) on purchase of goods from an unregistered dealer.
A number of tax administrations in the world have established special systems to administer their large taxpayers. In the 1950s and 1960s, several OECD countries introduced special tax audit operations for large corporations. Following the international practice, the Centre Governmenthas also adopted the concept of the Large tax payer unit in the year 2006.
GST is intend to cover larger number of people under its net and further keeping threshold exemption limit of 10Lakhs many people would come under GST net. Small tax payers may not have sufficient infrastructure, knowledge, awareness etc., in complying with various provisions of law including accounting, IT/ERP availability, and huge paper work.
1. Application for registration-(1) Every person, other than a non-resident taxable person, a person required to deduct tax at source under section 37 and a person required to collect tax at source under section 43C, who is liable to be registered under sub-section (1) of section 19 and every person seeking registration
1. Tax invoice (1) Subject to rule 5, a tax invoice referred to in section 23 shall be issued by the supplier containing the following details:‑(a) name, address and GSTIN of the supplier;(b) a consecutive serial number containing only alphabets and/or numerals, unique for a financial year;(c) date of its issue;(d) name, address and GSTIN/ Unique ID Number, if registered, of the recipient;
The electronic tax liability register under sub-section (7) of section 35 shall be maintained in FORM GST PMT-1 on the Common Portal and all amounts payable by a taxable person shall be debited to the said register.
