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 Supreme Court upheld the GST framework governing betting, gambling, casinos, lotteries, and online money gaming. The key takea...
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 : 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 Allahabad High Court refused to recall its earlier judgment after holding that it had already delivered a detailed decision on...
Goods and Services Tax : The Telangana High Court held that a GST registration cancellation notice was valid because the accompanying documents clearly con...
Goods and Services Tax : The Telangana High Court declined to entertain the writ petition because the GST Appellate Tribunal (GSTAT) is now functional and ...
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 : 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...
A. FAQs on How to view Submissions made on GST Portal Q.1. Can I view my submitted applications or queries raised by the Tax Officials at the GST Portal? Ans. The View My Submissions functionality provides the taxpayers to view all the applications and responses to the queries submitted by them to the tax authorities […]
Article contains FAQs on Cancellation of Over the Counter (OTC) Challan, Manual on Cancellation of Over the Counter (OTC) Challan and also answers the query related to cancellation of OTC Challan and payment for a Cancelled Challan. A. FAQs on Cancellation of Over the Counter (OTC) Challan Q.1. Can I cancel a OTC Challan? Ans. […]
Author compiled Format of Letter of undertaking or Indemnity Bond to claim Input Tax Credit (ITC) under GST. Section 16 of CGST Act, 2017 states Conditions and eligibility for availing Input Tax Credit: As per the provisions, Registered person shall be entitled to avail the ITC on satisfying below mentioned conditions #1 He is in […]
According to Section 17, the input tax credit is available only to the extent of the goods or services used for the business purpose or effecting taxable supplies including zero rated supplies as discussed earlier in Rule 42 & 43. Apart from the above, there are goods and services which are not eligible for input […]
GST : Step by Step Procedures and forms prescribed during Goods in Transit – Interception, detention, Seizure, Confiscation and to Release the Goods, and Conveyances.
Ideally we don’t understand this logic wherein law maker one case allow it if it is paid by way of IGST on export of goods however the same ITC on capital goods claim through RFD 01 then it is disallowed.
In re Allied Blenders and Distillers Private Limited (GST AAR Maharashtra) Question :- Whether in the facts and circumstances of the present case, the Contract Bottling Unit is making a taxable supply to the Applicant (i.e. Brand Owner), oi . alternatively, whether the Applicant (i.e. brand owner) is making a taxable supply to the. Contract g […]
Vide letter dated 07.12.2018 Ld. Joint Commissioner (Legal), Gujarat has clarified that even cases where taxable turnover exceeds INR 25 lakhs (wherein total turnover is less than INR 1 crore) for FY 2017-18 shall also be liable to obtain VAT Audit Report and submit the same. Our analysis in this regard is as under:
The next GST Council meeting (31st) is scheduled to be held on 22 December, 2018 in Delhi, perhaps the last one of 2018, wherein certain further rationalization steps may be taken. New functionalities on advance ruling, GST refund, appeal etc have since been added on GST portal.
The GST Act had given various exemptions specifically to Central Government , State Government , Union territory or local authorities vide exemption notification no.12/2017 , Central Tax Rate , dated 28/06/2017 as amended by subsequent notifications. These exemptions have been summarized as under:
