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 Gauhati High Court held that a taxpayer whose GST registration was cancelled for non-filing of returns could seek restoration ...
Goods and Services Tax : The Gujarat High Court directed release of the petitioner's attached bank accounts after the State admitted that no findings under...
Goods and Services Tax : The Madras High Court set aside a GST assessment order that was issued before the expiry of the time granted for responding to a r...
Goods and Services Tax : The Madras High Court set aside a GST assessment after finding that repeated notices uploaded only on the GST portal did not provi...
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...
In re Maruti Ispat & Energy Private Limited (GST AAR Andhra Pradesh) 1. Whether the applicant is eligible to take GST input on Goods which are used for installation (Foundation) of Plant and Machinery? 2. Whether the applicant is eligible to take input on services which are used for installation (Foundation) of plant and machinery? […]
In re Sanghamitra Constructions (GST AAR Andhra Pradesh) Since the applicant withdrew the application before personal hearing, the same is dismissed. Accordingly, the application disposed off. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, ANDHRA PRADESH Note: Under Section 100 of the APGST Act’2017, an appeal against this ruling lies before the appellate authority […]
In re Pydi Ganesh Chandra Babu (GST AAR Andhra Pradesh) Whether the considerations collecting by the Road Transport Department on account of issuing Fancy Number on Reservation? Comes under GST taxable net or not ? If comes under GST purview what is the rate of tax? Since the applicant withdrew the Advance Ruling (AR) application […]
In re Telecommunication Consultants India Ltd (GST AAR Odisha) Whether the services provided by the Applicant to the Government and government aided higher secondary schools under the ICT Project, are covered under the scope of Entry No. 72 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 a) Recipient of the service OKCL is a body […]
Seeks to make amendments (Twelfth Amendment, 2018) to the CGST Rules, 2017. This notification amends rule 96(10) to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports and align rule 89(4B) to make it consistent with rule 96(10). CBIC amends Rule 96(10) prospectively to […]
1. (1) These rules may be called the Central Goods and Services Tax (Eleventh Amendment) Rules, 2018. (2) They shall be deemed to have come into force with effect from the 23rdOctober, 2017.
Tax Deducted at Source (TDS) under Goods and Service Tax ♦ What is TDS? Tax Deducted at Source (TDS) is one of the ways to collect tax based on certain percentages on the amount payable by the receiver on goods/services. The collected tax is revenue for the government. The concept of Tax Deduction at Source […]
Calcutta High Court grants bail to alleged GST defaulters accused of evasion via fake invoices. Analysis of the court’s decision on bail conditions and statutory rights.
1. Clarification On Lapsing Of ITC as on 31st July 2018 In Case Of Fabric Manufacturers: 2. Scope Of Principal-Agent Relationship In The Context Of Schedule I Of The CGST Act: 3. Recovery of Wrongly Availed Cenvat Credit or Transitional Credit: 4. implification Of Export Refund Process: 5. Procedural Aspects Relating To Refunds Filed By Canteen Stores Department: 6. E-Way Bills For Storing Goods In Godown Of Transporter: 7. Clarification on Tax Liability of Priority Sector Lending Certificates (PSLC): 8. Clarifications Regarding Refund Claims By Uin Entities: 9. Modification Of Procedure For Interception Of Conveyance: 10. Amendments In Central Goods And Services Tax Rules, 2017 11. Extension Of Due Date For Filing Form GST ITC-04 Up To 30th September 2018: 12. Waiver Of Late Fee In Filing GSTR-3B, GSTR-4 AND GSTR-6 For Certain Specified Cases: 13. Extension Of Time Limit To File ITC-01 In Specified Case: 14. Extension Of Due Date For Filing GSTR-1 By Taxpayers Having Turnover Upto 1.5 CR: 15. Extension Of Due Date For Filing GSTR-1 By Taxpayers Having Turnover Upto 1.5 CR 16. TDS And TCS Provisions Are Notified: 17. Reconciliation Statement And GST Audit Report In Form GSTR-9C Is Notified: 18. Amendment Of GST Rules, 2017 To Extend The Due Date For TRAN-01 For Specified Cases: 19. Explanation To Expand The Scope Of Government Entity To Exempt Long-term Leases:
GST OFFLINE TOOLS 1. Taxpayer’s guide on preparing returns through offline tools Entering details in the worksheet of GST Offline Tool Ans. Download the latest version of GST Form Offline Tool from the GST portal https://www.gst.gov.in/download/returns ♦ Launch the GST form Excel based Offline Tool and navigate to worksheet Home. ♦ Enter details in each […]
