Sponsored
    Follow Us:

Goods and Services Tax

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.

Latest Articles


GST Impact on supply of Capital Goods

Goods and Services Tax : As per Section 18(6) of the Central Goods and Service Tax Act, 2017 In case of supply of capital goods or plant and machinery, on ...

August 19, 2024 9 Views 0 comment Print

Reverse Charge Mechanism Under GST – Brief View

Goods and Services Tax : Reverse Charge Mechanism (RCM) in GST is a system where the recipient of goods or services is liable to pay the tax instead of th...

August 19, 2024 3789 Views 0 comment Print

The Finance Act 2024 – Key Amendments relating to Indirect Taxes

Goods and Services Tax : The Finance (No 2) Act 2024 been notified on 16th August 2024. The Finance Act sections 114 to 157 Page  114 to 157 (Page 67 to 6...

August 18, 2024 789 Views 0 comment Print

Is Section 61 ASMT-10 Notice Required for Actions Under Sections 73 or 74?

Goods and Services Tax : Overview of GST tax liability, self-assessment, and the distinction between scrutiny under Section 61 and actions under Sections 7...

August 18, 2024 2970 Views 0 comment Print

Granting of hearing opportunity is mandatory under Section 75(4) before passing of adverse order

Goods and Services Tax : Karnataka HC ruled that under Section 75(4) of CGST Act, a hearing opportunity must be granted before passing an adverse order. Ba...

August 16, 2024 702 Views 0 comment Print


Latest News


Supreme Court Revives GST on Mining Royalties

Goods and Services Tax : Supreme Court's new ruling revives GST on mining royalties, overturning prior decision, with provisions for tax recovery, installm...

August 19, 2024 246 Views 0 comment Print

Live Course on Grow Your IDT Practice & Preparation for GSTAT (GST Tribunal)

Goods and Services Tax : Join our webinars on GST Tribunals preparation. Learn to grow your IDT practice and prepare for GSTAT with expert guidance. Regist...

August 19, 2024 2928 Views 0 comment Print

Superintendent Sentenced in Bribery Case; GST Officers Under Probe

Goods and Services Tax : A Superintendent in Nadiad is sentenced to 5 years for bribery. CBI also investigates two GST officers in Hyderabad for demanding ...

August 17, 2024 588 Views 0 comment Print

GST on Agricultural Equipment: Government’s Stance & Rates

Goods and Services Tax : Explore the latest details on GST rates for agricultural equipment, machinery, and fertilizers, and the government's stance on pot...

August 5, 2024 1053 Views 0 comment Print

GST Exemption for Space Industry: Key Updates & Government Response

Goods and Services Tax : Explore the latest updates on GST exemptions for the space industry. Find details on PLI schemes, government funding, and financia...

August 5, 2024 363 Views 0 comment Print


Latest Judiciary


Section 130 GST Proceedings Inapplicable for Excess Stock Found During Survey

Goods and Services Tax : Allahabad High Court ruled Section 130 of GST Act can't be applied for excess stock found during search; Section 73/74 should be u...

August 19, 2024 15 Views 0 comment Print

GST Authorities Empowered to Detain Goods & Survey Business Premises for Document Verification

Goods and Services Tax : Allahabad HC rules that GST authorities can survey business premises for verifying transactions when goods are intercepted without...

August 19, 2024 27 Views 0 comment Print

C-Forms Can’t Be Deemed as Non-Genuine Without Fair Hearing: Madras HC

Goods and Services Tax : Madras High Court inTvl. Arudra Engineering Private Limited Vs Assistant Commissioner (ST) ruled that C-Forms cannot be deemed non...

August 19, 2024 45 Views 0 comment Print

₹1.36 Crore Penalty for Tax demand of ₹25000: Madras HC set aside GST Department Order

Goods and Services Tax : Madras High Court judgment on Hajee S M Ahamed and Company vs Deputy State Tax Officer, remanding ₹25,000 GST demand and ₹1.36...

August 19, 2024 1911 Views 0 comment Print

Right to Challenge Section 129(3) GST Order Upheld Despite Technical Issues: Calcutta HC

Goods and Services Tax : Calcutta HC reinstates GST appeal for Rahul Bansal, ruling technical glitches can't negate statutory rights to challenge orders un...

August 19, 2024 42 Views 0 comment Print


Latest Notifications


Maharashtra GST Guidelines for Recovery of Dues After First Appeal Until Appellate Tribunal Operation

Goods and Services Tax : Maharashtra GST Circular No. 21T of 2024 updates guidelines for recovering outstanding dues after first appeal until the Appellate...

August 17, 2024 759 Views 0 comment Print

Guidelines for CGST Audit and Investigations

Goods and Services Tax : Instruction No. 03/2024-GST outlines procedures for CGST audits, emphasizing uniformity and reducing litigation through adherence ...

August 14, 2024 954 Views 0 comment Print

Clarification on Penalty Calculation Under IGST Act 2017

Goods and Services Tax : Kerala SGST department issues a circular clarifying the method of penalty calculation under the IGST Act, 2017 for tax demands mad...

August 13, 2024 393 Views 0 comment Print

Weekly newsletter from Chairman, CBIC dated 12.08.2024

Goods and Services Tax : CBIC's latest updates include a Customs cooperation deal with New Zealand, a new Hindi magazine, and significant seizures of smugg...

August 12, 2024 243 Views 0 comment Print

Guidelines for Second special All-India Drive against fake registrations

Goods and Services Tax : CBIC issues guidelines for a second All-India drive to detect and eliminate fake GST registrations, safeguarding government revenu...

August 12, 2024 8907 Views 0 comment Print


Calcutta HC Orders Release of Detained Tea Consignment Amid Investigation of Bogus E-Way Bill

June 27, 2023 354 Views 0 comment Print

Calcutta High Court has directed authorities to release a tea consignment that was detained due to suspicions regarding a bogus E-Way Bill. The case entailed a mix-up with smuggled poppy seeds mislabeled as Ramdana seeds.

Calcutta HC waives Penalty for Expired E-way Bill, Citing No Tax Evasion Intent

June 27, 2023 2703 Views 0 comment Print

In Ramji Jaiswal & Anr Vs State Tax Officer, Calcutta High Court waives penalty for transportation of goods with an expired E-way bill, citing lack of intention to evade tax.

Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2023

June 26, 2023 4380 Views 0 comment Print

This trade circular provides information about the Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2023, and its applicability for the settlement of outstanding dues under various acts administered by the Maharashtra Goods and Services Tax Department.

Amnesty Scheme Under GST – Avail benefits before 30th June 2023

June 26, 2023 55503 Views 1 comment Print

Hurry up Taxpayers! 30th June, 2023 is the last day to avail the benefits of the Amnesty Scheme Under GST. Amnesty scheme under the Goods and Services Tax (GST)  scheme offers benefits to non-filers of GSTR-4, GSTR-9, and GSTR-10 returns, as well as for the revocation of cancellation of registration and the deemed withdrawal of […]

Applicability of GST on Free Samples and Other Sales Promotion activities

June 26, 2023 5265 Views 0 comment Print

Explore the applicability of GST on free samples, Buy One Get One Free offers, and discounts in various industries. Understand how GST is levied on these sales promotion activities, the treatment of ITC, and the impact on value determination. Stay informed to ensure compliance with GST regulations.

Section 107 of CGST Act impliedly excluded application of Limitation Act

June 26, 2023 9513 Views 0 comment Print

Kerala High Court held that provisions of section 107 of the Central Goods and Services Tax Act impliedly excluded the application of the Limitation Act. Accordingly, the Limitation Act will apply only if it is extended to the special statute.

RVAT: VAT payable on entire consideration charged for food by Chokhi Dhani Resorts

June 26, 2023 603 Views 0 comment Print

Rajasthan High Court held that assessee cannot split up the amount charged for the sale of food and certain services in addition to the food. Hence, VAT is payable on the entire consideration charged for the food.

Madras HC Quashes Notice cum order passed without hearing under TNVAT

June 26, 2023 255 Views 0 comment Print

The Madras High Court has annulled a ‘notice’ calling for the discharge of tax liability, emphasizing the requirement of hearings before dismissing rectification petitions under the Tamil Nadu Value Added Tax Act.

Trade Discount Treated as Consideration Received towards Supply of Market Service: Maharashtra AAAR

June 26, 2023 2667 Views 0 comment Print

Discover the Maharashtra Advance Ruling Authority’s decision on trade discounts and their treatment as consideration for the supply of marketing services. Explore the conditions for qualifying as a trade discount under GST law, and learn about the specific case of M/s MEK PERIPHERALS INDIA PRIVATE LIMITED. Understand the implications of the ruling on incentives received under the Intel Authorized Components Supplier Program (IACSP) and the importance of agreements and conditions for such transactions. Stay informed on GST regulations and their impact on trade practices.

Tax Dispute: HC grants stay subject to furnishing of personal bond, Stayed condition of furnishing a bank guarantee

June 26, 2023 765 Views 0 comment Print

In a recent judgment, the Madras High Court has ruled in favor of accepting personal bonds instead of bank guarantees in a disputed tax case, aiding the petitioner, Burnt Umber Fashion Pvt. Ltd.

Sponsored
Sponsored
Search Post by Date
August 2024
M T W T F S S
 1234
567891011
12131415161718
19202122232425
262728293031