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 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 : 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 : 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 ...
CA Deepak Aggarwal Report of the Joint Committee on Business Processes for GST Registration Processes in GST Regime ♣ All existing registered persons, whether with the Centre or State under any of the tax statues being subsumed in GST, would be allotted a GST registration number called Goods and Services Tax Identification Number (GSTIN) on […]
One of the very common question being raised by the manufacturers is whether generator set can be purchased against C form by them. The article covers the specific situation of manufacturers purchasing generator set against C form.
Report of the Joint Committee on Business Processes for GST on Registration Processes in GST Regime Registration of a business with the tax authorities implies obtaining a unique identification code from the concerned tax authorities so that all the operations of and data relating to the business can be agglomerated and correlated. In any tax system this is the most fundamental requirement for identification of the business for tax purposes or for having any compliance verification program. Registration under Goods and Service Tax (GST) regime will confer following advantages to the business:
Report of the Joint Committee on Business Processes for GST- Payment With increasing spread of internet and electronic communication, this mode has emerged as one of the preferred modes of tax payment for both the taxpayers and administrators. As the name suggests, this mode of payment involves payments by the taxpayers that utilize the electronic network, right from the generation of the challan by the taxpayer to the ultimate reconciliation of the data by the Accounting authorities.
REPORT OF THE JOINT COMMITTEE ON BUSINESS PROCESSES FOR GST ON REFUND PROCESSES IN GST REGIME- In the taxation administration, refund refers to any amount that is due to the tax payer from the tax administration. In the present taxation system it is considered as a strained area, both for the taxpayer and the tax administration. So in order to establish an effective and efficient tax administration system it is essential that issues on which refund arises ought to be kept at minimum and be clearly defined in the law. Since GST is going to subsume many of the existing taxation laws such as Central Excise, Service Tax, VAT, CST, etc., the situations under which refund arise under these laws are as follows:
The report of Joint committee of Business processes for GST, gives us the glimpse of what is going to happen in the GST regime. Based on the report, following are the situations where the possibility for refund under GST arises. Below mentioned table tries to cover all related provisions recommended by committee to get the refund sanctioned without any complication.
alue Added Tax Act, 2004 (Delhi Act 3 of 2005), read with rule 47 of the Delhi Value Added Tax Rules, 2005, the Lt. Governor of the National Capital Territory of Delhi is pleased to appoint the following DANICS (probationers 54th batch) officers as Assistant Commissioners cum VATO for the training programme form 21/12/2015 to 08/01/2016. During this period they will work as independent Assistant Commissioner cum VATO in Wards/ Branches to assist the Commissioner of Value Added Tax, Government of National Capital Territory of Delhi, in the administration of the said Act, namely: –
In partial modification of Notification No.F.3(515)/Policy/VAT/2015/805-816 dated 29/09/2015, I, Vijay Kumar, Commissioner, Value Added Tax in exercise of the powers conferred under section 27 of the Delhi Value Added Tax Act,2004, do hereby extend the last date for filing of online returns for the 1st and 2nd quarters of the year 2015-16, in Forms EC-II and EC-III to 16/11/2015.
Goods and Services Tax (GST), the 122nd Constitutional Amendment Bill, 2014 tabled by Finance Minister Arun Jaitley has already passed in the Lok Sabha. However, due to conflicts between the States and Centre and the reason that the Centre is not having majority in Rajya Sabha;
♠ Separate registration for each state. ♠ Threshold for registration on all India Basis Including Exports and Exempted supplies. ♠ Mandatorily register within 30 days of applicability otherwise no credit for prior period. ♠ Can take voluntary registration even if below threshold limit and once opted would be part of credit chain
