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Goods and Services Tax : A practical guide on how India taxes imported digital services, explaining GST under RCM and when TDS applies. Key takeaway: Buyer...
Goods and Services Tax : A complete guide to understanding when IDS arises, who can claim refunds, and how GST 2.0 rate changes affect refund eligibility. ...
Goods and Services Tax : A clear breakdown of how Rule 37A forces ITC reversal when suppliers fail to file GSTR-3B and what businesses must do to stay comp...
Goods and Services Tax : Explains the revised rule limiting Table 8C to FCM invoices and blocked credits, clarifying how incorrect reporting may lead to ne...
Goods and Services Tax : Learn how ITC works, who can claim it, and the compliance requirements under GST. Key takeaway: ITC can save costs but is not an a...
Goods and Services Tax : Authorities uncovered a web of non-existent entities issuing invoices without supply, causing huge GST revenue loss. The mastermin...
Goods and Services Tax : The Union Minister announced major GST and duty reductions on medicines and medical devices to make treatments more accessible and...
Goods and Services Tax : Finance, Commerce, and IT Ministers reviewed GST reforms under the GST Bachat Utsav, highlighting rate cuts, price monitoring, ris...
Goods and Services Tax : India’s gross GST revenue for October 2025 reached ₹1.96 lakh crore, up 4.6% year-on-year. Import GST grew 12.9%, while domest...
Goods and Services Tax : Join TaxGuru’s free live webinar on GSTR-9 and GSTR-9C with CA Sachin Jain on 9th Nov 2025. Learn practical reconciliation techn...
Goods and Services Tax : The Court ruled that a fresh demand under Section 73 cannot be raised when the taxpayer’s explanation under Section 61(2) was al...
Goods and Services Tax : Court allowed bail to a businessman accused of claiming input tax credit through shell companies, citing completed investigation a...
Goods and Services Tax : he Court dismissed a writ petition challenging GST registration cancellation, noting the petitioner’s failure to file statutory ...
Goods and Services Tax : Court held that an appeal must be filed before Tribunal within notified window and directed a 10% penalty pre-deposit. It ruled th...
Goods and Services Tax : HC quashed an appellate order rejecting a GST appeal as time-barred, holding appeal was filed within limitation because order was ...
Goods and Services Tax : Rajasthan GST circular directs officers to reject Input Tax Credit claims for taxpayers who register after 30 days from becoming l...
Goods and Services Tax : Raigad CGST Commissionerate issued SOPs for taxpayer grievance redressal, introducing open house meetings, local seminars, and esc...
Goods and Services Tax : India’s gross GST revenue for October 2025 rose 4.6% to ₹1.96 lakh crore, with 9% yearly growth in FY 2025–26 and steady gai...
Goods and Services Tax : GST Rule 14A introduces a simplified registration scheme for small taxpayers with monthly output tax liability under ₹2.5 lakh. ...
Goods and Services Tax : Finance Ministry issues Fourth Amendment to CGST Rules 2025 introducing e-registration, new Rule 14A, and updated GST forms effect...
The records that are part of counterparty supplier’s submitted GSTR -I are known as Submitted records. The records that are part of counterparty supplier’s GSTR -1 which is yet to be submitted/filed are known as Saved records.
It is a scheme which is mainly formulated for small businesses. Under this scheme, the small businesses enjoy certain benefits such as concessional rate of tax and less compliance burden.
Composition scheme is an alternative method of levy of tax on small taxpayers. Dealers opting for composition are required to pay tax at a fixed rate without ITC and the basic objective of Composition scheme is to reduce compliance cost for small businesses.
Furthermore, a business may choose to register for VAT voluntarily if their supplies and imports are less than the mandatory registration threshold, but exceed the voluntary registration threshold of AED 187,500.
I haven’t applied for GST registration. Transition from Service Tax was automatic. Suggest the way to cancel the registration. Ans 2: Please refer to sub=-rule (4) of Rule 24 of of CGST Rules, 2017 wherein application for cancellation can be filed tin FORM GST REG-29.
GST law, as drafted and legislated, does not come free from the interpretational hassles. Taxpayers have started challenging various provisions of GST laws and rules framed there under. High courts have taken a liberal stand so far in view of the fact that law is new and is yet evolving. However, CBEC has decided to move to supreme court where the verdict is against the Government.
For Quarter ending on 30th September 2017 due date to file ITC-04 was 25th October 2017 and CBEC has made an announcement to extended such date just 3 Hour before the expiry of due date.
GSTN Number is a GST Registration Number Containing 15 Digits. It contains three things – 1. Two Digit State Code at the Start of GSTN – State Code of Various States in India is as follows :- 01 – Jammu & Kashmir 02 – Himachal Pradesh 03 – Punjab 04 – Chandigarh 05 – Uttranchal […]
Section 9(4) of the CGST Act, 2017 requires payment of Central Tax in respect of supply of taxable goods or services or both by a supplier, who is not registered, to a registered person shall be paid by such person on reverse charge basis as the recipient. The statutory provision of Section 9(4) of the CGST Act, 2017 is reproduced below:-
Chemico Synthetics Limited V/S. Union Of India & Ors. (Delhi High Court) – HC held that an interim relief can be granted to exporters to continue making duty free imports against Advance Authorization (AA) licenses issued to them prior to 1-7-2017 where period of validity of license remains unexpired, however the same shall be subject to certain conditions as prescribed.
