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...
1. The Institute of Chartered Accountants of India considers it a privilege to submit its suggestions on GST Implementation Issues. We have segregated the 217 suggestions in 3 parts: Policy related issues Law Related Issues Procedural Issues We shall be pleased to discuss suggestion in meeting to illustrate the points made by us. 2. We […]
Revision of TRAN-1 has been enabled on GSTN. On opening the TRAN-1 filed previously and scrolling till bottom, one can see the ‘Re-Open’ tab which has been added. Re-open button is given only for those users that have either submitted or filed TRAN-1 previously. The relevant instructions in regard with revision are appearing under the […]
Audit Audit denotes an examination or inspection of various books of accounts maintained by businesses. Audit under GST Laws The examination of records, returns & other documents maintained by the registered person; To verify the correctness of turnover declared, taxes paid, refund claimed & input tax credit availed; & To assess his compliance with the […]
1) Login on the GST portal and navigate to the GSTR 4 tab clicking Return >Return Dashboard > Selecting the Tax period. 2) Click on Prepare Offline button on the GSTR 4 Tile. 3) Click on Choose File and select the JSON file generated by the GSTR 4 offline tool for that tax period.
1) In case of validation failure of one or more details upon processing of uploaded JSON file on the GST portal, status will be updated as Processed with Error 2) Click the link to Generate error report. 3) Once the report is generated, click link to download the error report.
One can also download the earlier uploaded file and open it in the Offline tool using Open Downloaded GSTR-4 JSON File and modify, delete or correct the earlier declared values and again generate the JSON file and upload to the GST portal.
Under GST, suppliers of goods and services must pass on any reduction in the rate of tax or the benefit of Input Tax Credit to consumers by way of commensurate reduction in prices.
The word Assessment is comprehensive and can comprehend the whole procedure by ascertaining and imposing liability on taxpayer. The word Assessment cannot be given a restricted meaning (ITO V. Guruswamy 34 ITR 601 SC).
Form GSTR-4 online upload functionality is now available to taxpayers for uploading of their quarterly returns. Earlier Excel based GSTR-4 Offline tool was provided to taxpayers, to prepare their Form GSTR-4 offline.
Clarification from the ministry of finance for the GTA business on the following topics: – 1. Inter-branch transaction 2. Sale of the 2nd hand truck 3. Definition of person for vertical registration
