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% ...
Provisions of refund of Taxes are very important as delay would adversely impact exporters, manufacturers. In some States there is no refund in reality and in many States it is available in a delayed manner with a very high transaction cost. The Service tax refund has similarly seen period of no refund and even today the refunds for the year 2008 are outstanding!!
आई.जी.एस.टी. बिक्री के लिए ट्रांजेक्शन- प्रथम विक्रेता x मुंबई – 10 लाख रूपये मुंबई के ही y को . द्वितीय विक्रेता – Y मुंबई 10.50 लाख रूपये राजस्थान के Z को . तृतीय विक्रेता – Z राजस्थान 11 लाख रूपये राजस्थान में ही उपभोक्ता को. 1.पहला ट्रांजेक्शन राज्य के भीतर है . 2. दूसरा ट्रांजेक्शन अन्तर प्रान्तीय है (IGST). तीसरा ट्रांजेक्शन राज्य के भीतर है .
Newly inserted Article 246A(1) in the Constitution of India (‘the Constitution’), effective from 16-09-2016 gives concurrent power to the Centre and the State to levy GST on the supply of goods and services, subject to clause (2) which gives exclusive power to the Centre to levy GST on the inter-state supply of goods and services.
DGFT has constituted a GST facilitation cell in DGFT Headquarters to assist and advice exporters , trade and industry for smooth transition from present regime to GST regime w.e.f. 1st July 2017.
There is good news for the traders selling items of value exceeding Rs. 25,000/- per piece, which are sold under the brand name of the manufacturer / principal manufacturer and where such items are identifiable as a distinct number such as chassis of a car etc.
GSTN holds a Review Meeting with GST Suvidha Providers (GSPs) to Assess Readiness for GST roll-out from 01st July, 2017; GSPs advised to continue to visit the GSP ecosystem webpage on the GSTN website (www.gstn.org/ecosystem) for all information, latest updates and guidelines.
Multiple taxation during supply chain without right to claim input tax credit made most goods and services costly. This is a single most important reason why businessmen are eager to welcome GST. We have witnessed and enjoyed fusion of music, food, cultures etc.
A very hot topic of discussion now a days under the proposed GST regime is the availability of INPUT TAX CREDIT to the registered person on the appointed day and the procedure to claim such ITC under the proposed GST regime. Section 140 to 142 under the CGST Act 2017 and respective sections under SGST laws along with Transition Rules determines the availability and procedure to claim carry forward of ITC to the proposed GST regime. CGST Act has been passed by the union government but some states are yet to pass their SGST bills. Two forms GST TRAN-1 and GST TRAN 2 have been prescribed to be filed under GST to avail such ITC.
Under the Service Tax Law, tax on Reverse Charge basis is leviable under various services but the concept of Reverse Charge on goods is totally a new concept under the GST regime. Sections 9(3) & 9(4) of the GST Act, 2017 deals with the provisions of Reverse Charge
Composite Supply and Mixed Supply both are a kind of packaged/ bundled supply of more than one goods and/ or services. They both are provided in a package for a total price, without any price break up for the individual supply bundled in that package, e.g., Facial service by a beauty parlor.
