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 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 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 : 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...
The industrial gases are produced out of the major materials or inputs supplied by the applicant. The job worker uses some minor, ancillary goods to complete the process. The application of minor items by the job worker would not detract it being a job work. Therefore the processing undertaken by M/s. Prodair Air Products on the goods belong to the applicant, another registered person qualifies as job work even if it amounts to manufacture.
In re M/s. KIMS Health Care Management Ltd (GST AAR Kerala) The supply of medicines, consumables and implants used in the course of providing health care services for diagnosis or treatment is exempted under the category ‘Health Care Services’. (GST AAR Kerala) The supply of medicines, consumables and implants used in the course of providing […]
In re M/s. The Cochin Plantations Ltd (GST AAR Kerala) As per Notification No.12/2017-CT (Rate) Government has exempted intra-state supply of services covered under Heading 9986. As per this notification services relating to cultivation of plants or agricultural produce by way of ‘vacant land with or without a structure incidental to its use’ is exempted […]
A Representation is made to GST official and bring to their attention issues related Late Fees levied for delayed filing of GST Return, Separate Returns, No Provision for Revised GST Return, single return for small scale businessmen and composition dealers, Due Date for GST return filing, GST Refund & Claims, grace period for authentication of return […]
CA Brijesh Baranwal Article explains Meaning of Professionals, GST Exemption Limit for Professionals, GST Rate for Professionals, Documents Required For GST Registration of Professionals, Return Filings Under GST and Period For Which Records To Be Maintained. Meaning of Professionals Professionals for the tax purposes in India include Architects, Chartered Accountants, Company Secretaries, Cost Accountants, Doctors, […]
The much-awaited forms in form 9 series, form 9 and 9-A has been notified vide notification 39/2018 dt 4th Sep 2018.This enables the taxable persons to compile the data with a reconciliation of financials and for the auditors to prepare themselves about the approach. Now lets go through in detail with Annual return under GST. […]
Section 54 of the Central Goods and Services Tax Act contains provisions for claiming refund of Goods and Services Tax. One of the situations in which refund can be claimed is in respect of supplies regarded as “Deemed Exports”. This Article discusses the provisions and procedure for claiming refund for Deemed Exports
Basic checklists before proceeding for GST annual return filling
(1) This Act may be called the Assam Goods and Services Tax (Amendment) Act, 2018. (2) Save as otherwise provided, the provisions of this Act shall come into force on such date as the Government of Assam may, by notification in the Official Gazette, appoint:
Indusind Media Communications Ltd. and Anr. Vs Union Of India (Bombay High Court) In view of the above, the undisputed position before us is that the Petitioners are entitled to distribute the Input Credit available with it as on 1st July 2017 amongst its branches/locations. This distribution has not been possible on account of technical problems of the Respondents. Further the […]
