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 article argues that Rule 14A creates a compliance trap by restricting taxpayers from reporting actual liabilities after crossi...
Goods and Services Tax : The article examines how NGTP classifications are increasingly being used as standalone grounds for ITC blockage and fraud proceed...
Goods and Services Tax : Missing GST return deadlines triggers late fees under Section 47 and interest under Section 50, both calculated separately. Unders...
Goods and Services Tax : The Court reaffirmed that taxpayers are entitled to due process before coercive recovery measures are initiated. Recovery actions ...
Goods and Services Tax : The guide explains that GST registration certificates are available only through the GST Portal and must be downloaded manually. I...
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 : Persistent technical issues prevented users from accessing the portal and completing filings. The representation seeks urgent fixe...
Goods and Services Tax : The Rajasthan High Court held that a taxpayer who defaults in filing GST returns in one State cannot obtain fresh registration in ...
Goods and Services Tax : The Telangana High Court granted interim protection against coercive GST recovery proceedings until the GST Appellate Tribunal bec...
Goods and Services Tax : The Telangana High Court permitted the taxpayer to withdraw the writ petition challenging a GST demand order and pursue the statut...
Goods and Services Tax : The Telangana High Court permitted manual filing of a revocation application even after dismissal of a delayed appeal against GST ...
Goods and Services Tax : The Gauhati High Court directed authorities to consider restoration of GST registration after the taxpayer filed pending returns a...
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 ...
Under composition levy scheme, a registered taxable person is eligible to pay, in lieu of tax payable by him, an amount calculated at such rate as may be prescribed, but not less than 2.5% in case of a manufacturer and 1% in any other case of the turnover in a state during the year i.e. the min. rate of tax payable by a manufacturer is 2.5% and 1% in any other case under composition levy.
The Government has initiated the process of transferring the Assessees into the much awaited indirect tax reform GST. The question at present with the Assessee’s is how to start the process. Whether anything is required to be done at present or when it needs to be started.
Applicant, who is seeking registration, will have to declare his PAN, mobile no and email address in Part A of Form GST REG–01 on GSTN portal or through Facilitation centre (notified by board or commissioner).
Definition of Aggregate turnover has been modified. Non-taxable supplies have been excluded from the aggregate turnover, while inter-state supplies were added. This is a right move as non-taxable supplies cannot be part of aggregate turnover.
As per Section 3, Inter-State Supply of goods or services means any supply where the location of the supplier and the place of supply are in different States. Place of Supply is defined under section from 7 to 10.
Mandatory GST Registration Reason : 1. Due to crossing the threshold prescribed. (As per Government 20L/150L) 2. Due to Inter-State Supply 3. Due to liability to pay as recipient of services (Reverse Charge) 4. Due to transfer of business which includes change in the ownership of business (if transferee is not a registered entity)
The time has come when history is unfolding itself on 8th November, 2016. The government has launched the GST system portal to start the enrollment/registration for the existing taxpayers. We seek you kind attention because government has set up a limited time for the enrollment and hence, we dont want you to miss the bus.
GST provisional registrations has now started. The work of GST has come to a standstill in parliament due to discussion about old notes. Then why did GST provisional registrations get started now. For whom is it and how is it to be done?
There will be a new cess with the name “GST Compensation Cess” for first 5 years on some specified items. Now since government has come out with relevant draft law on this 26th day of November, 2016, let’s understand this new levy of cess.
REGISTRATION: Application for provisional registration (valid for 6 months) within the scheduled dates, Application for registration and furnishing the information for permanent registration, Grant of Permanent Registration,
