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...
This article discusses in detail about the GST taxability on Custom house Agents. Customs House Agent means a person licensed, temporarily or otherwise, under the regulations made under sub-section (2) of section 146 of the Customs Act,1962 (52 of 1962);
While conceptualizing concept of GST, a 3600 view of business and economy was considered specially the nature of business and requirements of almost five crore Micro, Small and Medium Enterprises (MSMEs) and small traders who account for 25% of employment, 40% of industrial output and 45% of exports of the country. To boosting the cost competitiveness of MSMEs and small traders and for simple compliance, Composition scheme a simple and easy scheme was introduced. The scheme helps small taxpayers get rid of complex GST formalities and pay GST at a fixed rate of turnover.
GST was introduced on 1st of July, 2017. In the press release dated 29th August, 2017, it was reported that the total revenue of GST paid under different heads for the month of July, 2017 (upto 29th August) was Rs. 92,283 crore.
As you are aware, the deployment of IT infrastructure to enable the digital monitoring of GST by the Department is in its final stages. On completion of deployment, the documents filed by the taxpayers at the GSTIN portal would be available to all the formations, upto the range level Inspector, for suitable verification.
Though TCS (Tax Collected at Source) & TDS (Tax deducted at Source) sounds quite similar, but they are different from each other. In my previous write-up, TDS was discussed and in this write-up, TCS will be discussed in detail:
It has been made clear under sub-section 1 of section 9 of the GST Act, 2017 that for all intra state supplies of taxable goods or services or both there shall be levied a tax called “Central Goods & Service Tax (CGST)” on the value as determined under Section 15 of the said act.
Composite supply means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply.
Big relief to Govt. Contractors from GST rate cut on works contracts and Construction related service provided to Central Government, State Government, Union Territory, a local authority or a governmental authority.
Create and upload the Outward Supplies details in the GSTR 1 using the Returns Offline tool. 1. Before using the GSTR1 excel template for filling outward supply details, delete all sample data from all worksheets. 2. Before importing the excel file in the offline tool for a particular tax period, it is advisable that the user should delete any existing data of that tax period by clicking “Delete All Data” tab in the Offline Tool.
The payment of tax or dues on supplies of goods and services shall be made to the Government by the registered person through electronically at the Common portal in GST regime. The manner of payment of tax and dues of the Government in erstwhile provisions of Central Excise and Service Tax even though was made through electronically but not on the common portal.
