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 : Discover the structure, powers, and recent updates of the GST Council in India, including key decisions from the 53rd GST Council ...
Goods and Services Tax : Explore GST exemptions for educational institutions under Notification 12/2017(CTR) and case laws. Learn how these exemptions appl...
Goods and Services Tax : Understand Input Tax Credit (ITC) under GST: Learn about eligibility, conditions, and types of ITC. Stay updated with latest amend...
Goods and Services Tax : Understand the time limit to avail Input Tax Credit (ITC) under Reverse Charge Mechanism (RCM) and the implications for registered...
Goods and Services Tax : State directives needed to stop police from illegally checking invoices/e-way bills, hindering trade. Only GST officials have this...
Goods and Services Tax : Explore the interoperable services of E-Invoice1 and E-Invoice2 systems, boosting efficiency and reliability for taxpayers. Learn ...
Goods and Services Tax : Discover the latest API updates for E-Invoice and E-Way Bill systems, including interoperable services and new error codes for sea...
Goods and Services Tax : Join CA Sachin Jain for a live course on Input Tax Credit from a litigation perspective. Gain practical insights and master ITC co...
Goods and Services Tax : CBI arrests CGST Superintendent and Inspector in Solan, HP, for demanding and accepting Rs.8000 bribe, leading to searches and ong...
Goods and Services Tax : CBI arrests Superintendent of Central GST & Central Excise in Berhampur for accepting Rs. 15,000 bribe from complainant regarding ...
Goods and Services Tax : Detailed analysis of AAAR Chandigarh ruling on GST applicability for Chhattisgarh State Power Generation Company Limited's Abhivah...
Goods and Services Tax : Explore the GST implications on rejected paddy under Section 101 of CGST Act in Chhattisgarh. Learn about HSN classification, tax ...
Goods and Services Tax : Detailed analysis of GST AAAR Goas ruling on Chowgule & Company Pvt Ltd's appeal regarding IGST liability and unutilized ITC refun...
Goods and Services Tax : Explore the GST implications on one-time concession fees in the Goa Tourism Development Corporation Limited case. Detailed analysi...
Goods and Services Tax : Understand the ruling on GST input tax credit for demo cars used in business. Detailed analysis of the Sai Service Pvt. Ltd. case ...
Goods and Services Tax : Explore the integrated services of NIC-IRP e-invoice-1 and e-invoice-2 portals, launching on July 18th, 2024. Learn about seamless...
Goods and Services Tax : Explore CBIC achievements, updates, and recent cases in the July 2024 newsletter from the Ministry of Finance, Department of Reven...
Goods and Services Tax : GST rates on solar cookers, fire water sprinklers, parts of poultry-keeping machinery, pre-packaged agricultural produce and suppl...
Goods and Services Tax : Latest GST clarifications on services including Indian Railways, RERA, digital payments, insurance schemes, and accommodation serv...
Goods and Services Tax : Learn how exporters can claim refund of additional IGST paid due to price increases post-export. Details on application process an...
Due to non-constitution of Tribunal, petitioner is deprived of his statutory remedy under Sub-Section (8) and Sub-Section (9) of Section 112 of B.G.S.T. Act.
Tvl. Rising International Co. Vs. Commissioner of Central GST and Central Excise (Madras High Court) M/s.Rising International Company (legal name, Kailashkumar), Madurai, the petitioner herein, is a dealer registered under the Goods and Services Tax Act. It imports toys from China. It also purchases goods from Delhi-based dealers. The dealer’s specific stand is that returns […]
As per section 7 of the CGST Act, 2017 ‘supply’ includes all forms of supply of goods or services or both such as sale, transfer ,barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business in relation to real estate sector.
Delhi High Court held that revised return as well as chartered accountant’s certificate supports the typographical error. Accordingly, OHA directed to determine correct turnover and tax liability thereon.
Delhi High Court held that there is no requirement to file a fresh claim under DVAT 21 as the claim of refund was embedded by the assessee in its return.
Delhi High Court held that denial of refund of accumulated ITC on the ground that information regarding transfer of business and other returns to establish the transfer of stocks and capital goods not submitted is unacceptable.
Under GST, it is any inquiry that means the GST officer can summon anyone for any inquiry. But there is a speed breaker. Under GST, the power to summon is in the same manner, as provided in the case of a civil court under the provisions of the Code of Civil Procedure, 1908. Mind you, it is not mutatis-mutandis, but same manner. Under ORDER V of the CPC’ 1908.
Kerala High Court sets asides the ex-parte impugned assessment order and directs the assessing authority to pass fresh orders as the reasons for non-appearance before AO in response to the notice for hearing are found to be genuine.
Andhra Pradesh High Court allowed the writ petition in the matter of cancellation of GST registration on account of non-filing of GST return as GST Tribunal has not been constituted.
From the combined reading of sections 2(62) and 2(63) we understand that tax paid in the form of CGST, SGST\UTGST, IGST for procurement of goods or services by a registered person including GST paid under RCM method for import and inward supplies will be called as Input Tax Credit.
