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 Goods and Services Tax (GST) regime in India aims to establish a transparent and efficient indirect tax system. Despite the se...
Goods and Services Tax : This article explains the legal significance of a Show Cause Notice under GST and why it forms the foundation of adjudication proc...
Goods and Services Tax : The article explains that taxpayers with orders communicated before 1 April 2026 must file GSTAT appeals by 30 June 2026 to preser...
Goods and Services Tax : High Courts have held that taxpayers with cancelled GST registrations cannot be expected to monitor the portal continuously, makin...
Goods and Services Tax : The article examines the benefits and trade-offs of the composition scheme, helping small businesses determine whether the concess...
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 certificate clarifies that dealing and investment in securities are outside the scope of GST. Companies engaged solely in secu...
Goods and Services Tax : The Kerala High Court held that a composite show cause notice issued for multiple assessment years was legally unsustainable. The ...
Goods and Services Tax : The Kerala High Court held that issuing one show cause notice for multiple financial years is not legally sustainable. While quash...
Goods and Services Tax : The Bombay High Court held that TCS paid under protest before assessment must be considered while calculating the mandatory pre-de...
Goods and Services Tax : The Court held that a purchasing dealer cannot be denied input tax credit solely because the supplier failed to deposit tax with t...
Goods and Services Tax : The Madras High Court admitted writ petitions challenging a GST demand arising from the classification of logistics services as in...
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...
Goods and Services Tax : GSTN has postponed the implementation of mandatory "Ship To GSTIN" capture and voluntary E-Way Bill closure to 1 August 2026. The ...
Goods and Services Tax : Gross GST collections reached ₹1.94 lakh crore in May 2026, registering 3.2% growth. The increase was driven largely by a 19.1% ...
Goods and Service Tax Council has approved Accounts and Records Rule and related format in its meeting held on 11th June 2017. Text of the Rules is as follows :-
(GST Registration Rules after making the changes in rule no. 19 as per meeting of GST Council held on 11th June 2017. Other News from GST Council Meeting on 11.06.2017 » GST Service: Amendment in Tax / Registration exemption and Rates » GST: Revised Threshold for Composition Scheme – 11.06.2017 » IGST Exemptions approved by […]
TRANSITIONAL PROVISIONS UNDER GST Migration of existing taxpayers (Sec 139) Q1. Is it compulsory for existing registrants to continue under GST ? Ans: As per provisions contained in Sec 139, every existing registrants will be provided a provisional certificate which will be valid for 6 months from the appointed date. It is at the option […]
Section 17 of CGST Act, 2017 deal with apportionment and blocking of the Credit. On other hand Government has notified the rate of GST for services where the credit for some service provider such as transport of goods and passenger and Foremen service for chit Fund has block either fully or restricted manner.
Under the GST regime, there will be a standardised form for making any claim for refunds. The claim and sanctioning procedure will be completely online and time bound, which is a marked departure from the existing time consuming and cumbersome procedure.
GST laws don’t permit ITC of input services to the Real Estate Developers However schedule of GST rates for services allows full ITC. There is contradiction in the law itself
In this article we have tried to put a detailed analysis of GST Rates for Hotels, Restaurants, Catering, Supply of Foods/drinks and its impact on such industries and to the ultimate consumers. Here are the highlights of new GST rates:
A facilitation cell has been opened in the Ministry and GST Cell has been made operational in each of the PSUs under it. The name and number of contact persons in the Ministry’s facilitation cell and PSUs GST cell are as under:
Pursuant to Section 48 of CGST Act, 2017, read with Rule 24 of the Return Rules, any person who has passed the Final Examination of The Institute of Company Secretaries of India (ICSI) is eligible for enrolment as a Goods & Services Tax Practitioner by making an application in Form GST PCT-1 to the Authorized Officer.
As per section 7(1) of CGST Act, 2017 Supply includes all forms of supplies such as sale, transfer, barter, exchange, license, rental, lease or disposal etc. made or agreed to be made for a consideration by a person in the course or furtherance of business.
