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 : This article explains the extent of the burden of proof under Section 155 of the CGST Act. The key takeaway is that recipients mus...
Goods and Services Tax : Dual Control Without Coordination: How CGST–SGST Jurisdiction Gaps Are Trapping Taxpayers in Parallel Proceedings Overview One o...
Goods and Services Tax : The debate over mandatory pre-deposit in GST penalty-only proceedings has gained momentum after the Finance Act, 2025 amendment. C...
Goods and Services Tax : The article examines whether automated interest notices for FY 2019–20 can survive after limitation under Section 73 has expired...
Goods and Services Tax : The Court held that absence of lorry receipts or weighment slips, by itself, cannot justify denial of Input Tax Credit when invoic...
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 Telangana High Court granted bail to an accused in a Rs.30 crore fake GST ITC case after noting that no complaint had been fil...
Goods and Services Tax : Considering Clauses 7 and 7.1 of the 2022 Circular, the Court found that the amount in question appeared to be compensation rather...
Goods and Services Tax : The Allahabad High Court held that GST appellate authorities cannot dismiss appeals solely on limitation without examining the act...
Goods and Services Tax : The Punjab and Haryana High Court directed the competent authority to decide a representation alleging fraudulent GST record manip...
Goods and Services Tax : The Karnataka High Court set aside a GST adjudication order after finding that the authority incorrectly stated that no reply had ...
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 Services Tax : The West Bengal GST Department ruled that intra-State movement of goods related to job work remains exempt from e-way bill generat...
Though the union government’s slogan for GST is One nation, one tax which in general terms means single tax on all goods & services across India, however the real picture is far away from this illusion created by the government. Under the proposed GST regime, not only there will be four separate taxes i.e. CGST, SGST, UGST & IGST but also about five to six different tax rates for each such taxes.
Registered Tax Payers liable to deduct Tax Deduction at Source (TDS) under GST, will be required to file a monthly return for the tax deducted under GST in GSTR – 7. A certificate of tax deducted is issued by the deductor to the deductee through GSTR – 7A, which can be downloaded from common portal.
If a registered person accept supply under Reverse Charge Mechanism, then such recipient shall issue an invoice in respect of goods/services or both received by him and such recipient shall also issue a payment voucher at time of making payment to such supplier.
All the taxes levied and collected by the Government in India are governed by one or the other powers vested to them through The Constitution of India. Till now reference to all the matters related to tax were mentioned in The Seventh Schedule of the Constitution of India. This Seventh Schedule of The Constitution of India comprise of three lists namely List-I i.e. Union List, List-II i.e. States List and List-III i.e. Concurrent List.
Electronic commerce in general parIance is defined as transactions conducted over a digital or electronic network . Electronic commerce began traditionally as online retail in the stock and sell model. The traditional model worked like this- the inventory of goods/ category of services were displayed to the customer who could choose and pick the desired goods/ services in his virtual cart.
FIEO Press Release on GST In the background of the forthcoming GST being introduced soon in the country, Shri Ganesh Kumar Gupta, President, Federation of Indian Export Organisations(FIEO) accompanied by Shri Nari Kalwani Regional Chairman and other Managing Committee Members of FIEO (Eastern Region) called on Dr Amit Mitra, Hon’ble Minister for Finance & Commerce, […]
There are many numbers of FORMs & statements in the upcoming GST scenario which is likely to be beginning from 1st July, 2017. For the simplicity & sake of all stakeholders, we are making here an attempt to provide synopsis details of all FORMs & statements in GST at one place under following heads:-
In the GST Law, the taxable event would be SUPPLY. Under the existing laws there were multiple taxable events, i.e. manufacturing, provision of services, sales, etc. Under the GST law a single taxable event ‘supply’ will replace the multiple taxable events.
CBEC has already got approval of FM for plan for reorganization of existing Central Excise and Service Tax field formations according to requirements of GST regime.
I am a chartered accountant who provides online services like income tax return filing through my own website. Since I am providing services over digital or electronic network, it will be qualified as electronic commerce service. Also I owns the website for electronic commerce, I will be qualified as an electronic commerce operator.
