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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 : From 22 September 2025, accommodation below ₹7,500 per day attracts 5% GST without ITC instead of 12%. The change aims to reduce...
Goods and Services Tax : This guide explains the fundamentals of GST, including CGST, SGST, IGST, and UTGST. It also highlights how these classifications i...
Goods and Services Tax : A single visit revealing closed premises is not sufficient to cancel GST registration. The department must establish statutory gro...
Goods and Services Tax : The article explains the crucial distinction between GST Credit Notes and Commercial Credit Notes. Once the Section 34 deadline ex...
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 Gauhati High Court directed authorities to consider restoration of GST registration after the taxpayer filed pending returns a...
Goods and Services Tax : The Tribunal held that procurement strategy, supplier oversight, and sourcing support formed part of a substantive procurement ser...
Goods and Services Tax : The Court observed that the documents produced indicated a sale of immovable property, which is not subject to GST. The matter was...
Goods and Services Tax : The Madras High Court remitted Section 74A GST orders for fresh adjudication after taxpayers argued that their replies to DRC-01 n...
Goods and Services Tax : The Madras High Court held that GST authorities cannot issue a single show cause notice covering multiple financial years. The Cou...
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 ...
(a) The clause (2) of section 2 of the Settlement Act defines the term arrears in dispute. In order to qualify any amount of tax, interest or penalty as ‘arrears in dispute’ one of the condition was that a recovery of the aforesaid arrears must have been stayed either fully or partly by the appellate authority, Tribunal or the Court.
till then there was nobody talking about the Excise Duty and its existence. GST has not yet been rolled out. Even the law is under preparation as yet. Then suddenly on 16.09.2016 what happened that everybody seems to be talking about it.
After the enactment of Constitutional (101st Amendment ) Act, 2016, the hope for advent of GST in India is no distant dream. GST Council has also been notified on September 15, 2016 and thus, the policy formulators have taken their positions as part of this Think-tank and shall be responsible for taking the biggest fiscal decisions of the Country.
The biggest change due to GST regime is the point when GST will be applicable i.e. Supply. First thing to understand before going forward to understand is that GST is a Destination based or consumption based regime of tax against the current Origin based regime.
Under GST regime, levy of IGST on imports would subsume CVD & SAD. Also, it appears that EC & SHEC shall continue to be levied on imports of goods on BCD and other Duties under Customs Act except CVD and SAD which are going to be subsumed under GST.
The proposed GST will cut short the time taken to deliver goods, saving of fuel, saving of additional expenses at check posts due to corruption etc. In this article all the possible opportunities, actions plans to be taken and representation to Govt. authorities on various issues are discussed.
GST is said to be levied on supply in legal words taxable event is supply thereby dispensing with the existing different taxable events for different levies of duties/taxes like Manufacture for levy of excise duty, ‘sale’ for levy of VAT/sales tax etc., Therefore understanding of the expression ‘supply’ is highly important.
The Value Added Tax Rate in Maharashtra for the goods falling under Schedule C, except declared goods was increased from 5% to 5.50% with effect from 01.04.2016 vide Notification No. VAT. 1516/CR-31/Taxation 1 dated 30.03.2016 & Trade Circular Trade Circular No.9T of 2016 dated 22.04.2016.
Currently, majority mobile handset companies operate from warehouses in every state via stock transfer (through statutory forms) and thereafter sell goods locally to the distributors. This is done with the intention to avoid payment of non-creditable CST and in order to pass the creditable VAT to their distributors
The recent enactment of all sections of Constitutional (101st Amendment) Act, 2016 has triggered a lot of debate all across. Many experts have opined that among other, Section 19 post its enactment has taken away the power of Center to levy and Collect Excise Duty. However, this debate is also to be seen in the following perspective.
