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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 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 : The Telangana High Court refused to entertain the writ petition as it was filed after considerable delay without any satisfactory ...
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...
6. Determination of value in respect of certain supplies: (1) Notwithstanding anything contained in these rules, the value in respect of supplies specified below shall, at the option of the supplier, be determined in the manner provided hereinafter.
Section 13 (3) of the IGST Act, 2017 contains provisions relating to place of supply of certain services and the section prescribes that place of performance of the listed service would be place of supply. (a) Service provided in respect of goods which are required to be made physically available to the supplier by the […]
There is NO FORMAT PRESCRIBED by the Government. Only a FEW PARTICULARS have been mandated in the format. So everyone is free to draft his own format for Invoicing under GST.
New GST regime gives Freedom from maintaining too many Accounts and Records. Provisions relating to accounts and records are contained under section 35 of the CGST Act, 2017. Under GST, One Accounts and Records is enough. Unique features of GST related to Accounts and Records to be maintained are as follows :- 1. Compliance verification in GST […]
In re M/s Goa Tourism Development Corporation Ltd. (GST AAR Goa) Whether GST is applicable on One Time Concession Fees Charged by M/s Goa Tourism Development Corporation Ltd. in respect of their property for a long term lease of 60 years? From the statute of the provisions of section 142(10) ibid it can be easily […]
Union of India Vs Mohit Mineral Pvt. Ltd. (Supreme Court of India) (1) Whether the Compensation to States Act, 2017 is beyond the legislative competence of Parliament? Ans. 1 -The Compensation to States Act, 2017 is not beyond the legislative competence of the Parliament. (2) Whether Compensation to States Act, 2017 violates Constitution (One Hundred […]
After going through lot of ups & downs, twists & turns, government has finally notified the TDS provisions under GST w.e.f 01-10-2018. Let us discuss in a simple yet comprehensive manner, everything about TDS in GST.
Time is now ripe for conducting GST Audit along with Reconciliation with books of accounts and filing of GST Annual Return. While reconciling the Accounts, it is very important to look into Transactions that attracts Reverse Charge, where the Recipient is Liable for Discharge Taxes and not the Supplier.
1. What is Reverse Charge? Normally, the supplier of goods or services pays the tax on supply. In the case of Reverse Charge, the receiver becomes liable to pay the tax, i.e., the chargeability gets reversed. 2. Why Reverse Charge Mechanism under GST? Motive of Reverse Charge Mechanism is mainly more tax compliance and increased […]
Audit under GST is the examination of records maintained by the taxable person to verify the correctness of information declared, taxes paid and to assess the compliance with the provisions of GST. There are three types of audits which is conducted under GST
