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Goods and Services Tax : The Court held that cancellation proceedings for Rule 10A violations must be initiated through FORM GST REG-31, which grants thirt...
Goods and Services Tax : The Karnataka AAR held that ITC on statutory canteen services is available only to the extent of expenses actually borne by the em...
Goods and Services Tax : E-commerce sellers generally require GST registration from their very first sale, irrespective of turnover thresholds applicable t...
Goods and Services Tax : The Court held that recovery from third parties cannot be initiated when only a proposed demand exists and no final tax liability ...
Goods and Services Tax : The article explains that ITC eligibility under Section 16 can still be denied by the overriding provisions of Section 17(5). It h...
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 : Representation addressed to Union Finance Minister, GST Council and CBIC seeks legislative and administrative relief for bona fide...
Goods and Services Tax : The Gauhati High Court held that partners who retained benefits from GST violations and acted behind such transactions can be pena...
Goods and Services Tax : The Kerala High Court set aside a consolidated notice issued for FY 2019-20 to 2024-25. It held that separate notices must be issu...
Goods and Services Tax : The Court granted interim protection after observing that proceedings under Section 73 appeared to nullify refund orders sanctione...
Goods and Services Tax : The Court held that denial of input tax credit cannot be justified solely because the selling dealer failed to deposit tax, where ...
Goods and Services Tax : The Court held that writ petitions need not continue once the GSTAT becomes operational and statutory appeal timelines are availab...
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...
Goods and Services Tax : GSTN has announced mandatory capture of Ship-To GSTIN in Bill-To/Ship-To transactions under the EWB system. The change aims to imp...
Goods and Services Tax : GSTN has launched a standardized Annexure-B Offline Utility for refund applications involving accumulated ITC to enable automated ...
With the goods and services tax (GST) on the anvil, all state governments are working very closely with central government and all efforts are on to put the elaborate information technology (IT) infrastructure in place for smooth handling of massive amount of data, a top CBEC (Central Board of Excise and Customs) official said at an ASSOCHAM event held in New Delhi today.
The following discussion focuses on Place of supply of Goods aspect. Place of supply (‘POS’) should mean the place where supply happened or made to be happened by some government force.
Earlier outward supply was restricted to transactions like sale, transfer, barter, exchange, licence, rental, lease or disposal, whereas in the new definition any other means has been added thereby widening the scope of the definition.
In every value added taxation structure, Input tax credit remains the backbone of such tax structures as it removes the cascading effect of taxes. In GST also being a value added tax, it is the intention of the lawmakers to allow seamless flow of credit in the supply chain and remove cascading effect of taxes.
After it was almost clear after 9th meeting of GST Council that GST may now be implemented from July, 2017 only, at the earliest, all eyes were on the Union Budget 2017-18 which has since been presented in the Parliament of India on 1st February, 2017.
Economic Survey 2016-17 discussed on major distortions in internal trade in the existing tax system and also hoped that GST will normalize the situation. Major distortions identified are:-
In our last article, we discussed the various provisions relating to Input tax credit under Draft Model GST law. We had also discussed that there will be more transparency in the system with respect to taxes paid and credit thereon to the recipient. Here we will understand how the mechanism of input tax credit will […]
We present our understanding with respect to claim and adjustment of Input tax credit under GST regime. As per our understanding there are many changes in respect of availment and utilization of Input Tax Credit under GST regime as compared to present laws. The changes require immediate attention of the tax payers. We have tried […]
New definition of ‘Account’ has been inserted which refers to bank account. It seems that interest may be exempted from payment of GST. Earlier this definition was not there. It’s main use will be in the determination of time of supply and place of supply.
Article explains meaning of Composition Scheme under GST, who can opt this scheme and who cannot opt this scheme, how to compute aggregate turnover , Tax Rate under GST Composition, penal provisions of non-compliance, Allowability of input credit on switching to Composition Scheme, Availability of Composition Scheme to a person engaged in Import / Export of Goods etc.
