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 : 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 AAR Uttar Pradesh ruling on GST applicability for supervision charges versus the cost of materials and execution in el...
Goods and Services Tax : Explore the classification of non-edible neem oil under GST, its HSN code, and the impact of Notification No. 09/2022-Central Tax....
Goods and Services Tax : Explore the GST AAR Uttar Pradesh ruling on Payline Technology Pvt Ltd regarding the taxability and rate of vouchers. Key insights...
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...
In re Profisolutions Private Limited (GST AAR Tamilnadu) Determination of the liability to pay tax on any goods or services. Whether the services provided to Head Office will attract GST Liability? Services, including the services of common employees of a person, provided by branch office to head office and vice versa, each having separate GST […]
In re Samco Logistics LLP (GST AAR Tamilnadu) 1. Rental Income received by the applicant from Renting Warehouse to store Agricultural Produce is a consideration for supply and the activity is covered under the meaning of supply of services in terms of Section 7 of the Central Goods and Services Tax Act, 2017. 2. Renting […]
In re AP Power Development co. LTD. (GST AAR Andhra Pradesh) 1. Whether liquidated damages collected by the APPDCL from CHETTINAD LOGISTICS PRIVATE LIMITED for non-performing of an act constitute as supply as per Section 7 of GST act. Answer : Affirmative Question 2 : What is the classification under GST for such liquidated damages […]
AAR held that GST not applicable on supply of 1 kg packing red gram dall secondary packing in 50 kg bag to the AP State Civil Supplies Corporation Limited, Vijayawada as per the design and label given by the corporation with a prior agreement.
CBIC extends time limit under section 73(10) of CGST Act, 2017 for issuance of order under section 73(9), for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilised for financial 2017-18,2018-19 and 2019-20 as follows: vide Notification No. 09/2023–Central Tax Dated: 31st March, 2023 – (i) for the […]
Maximum late fees restricted to Rs. 1000 for Final Return in FORM GSTR-10 if GSTR-10 is furnished between 01.04.2023 to 30.06.2023
CBIC reduces Annual Return Late Fee as follows vide Notification No. 07/2023–Central Tax Dated: 31st March, 2023 – A. for the financial year 2022-23 onwards Registered persons having an aggregate turnover of up to five crore rupees in the relevant financial year– Fifty rupees per day (25 CGST+25 SGT), subject to a maximum of an amount […]
CBIC notifies Amnesty scheme registered persons in whose cases assessment u/s 62 of CGST Act has been done on or before 28.02.2023 and who have failed to furnish a valid GST return within a period of 30 days from date of service of assessment order vide Notification No. 06/2023 – Central Tax dated 31.03.2023. Ministry […]
Ministry of Finance (Department of Revenue) (Central Board of Indirect Taxes and Customs) New Delhi Notification No. 05/2023–Central Tax Dated: 31st March, 2023 G.S.R. 248(E).—In pursuance of the powers conferred by sub-rule (4B) of rule 8 of the Central Goods and Services Tax Rules, 2017, the Central Government, on the recommendations of the Council, hereby […]
CBIC notifies substitutes Rule 8(4A) & amended Rule 8(4B) pertaining to Aadhar authentication and biometric verification of those registered under GST with retrospective effect force from 26.12.2022 vide Notification No. 04/2023–Central Tax Dated: 31st March, 2023. Ministry of Finance (Department of Revenue) (Central Board of Indirect Taxes and Customs) New Delhi Notification No. 04/2023–Central Tax Dated: […]
