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Latest Articles


CBIC Clarification: ITC Time Limit on RCM Supplies From Unregistered Persons

Goods and Services Tax : Understand CBIC's Circular No. 211/5/2024-GST clarifying the ITC time limit under section 16(4) of CGST Act for supplies under RCM...

June 30, 2024 633 Views 0 comment Print

July, 2024 Tax Compliance Tracker: Income Tax & GST Deadlines

Goods and Services Tax : Stay updated with Tax Compliance Tracker for Income Tax and GST. This tracker provides due dates for various tax-related filings a...

June 30, 2024 149280 Views 1 comment Print

To Appeal or Not to Appeal: CBIC Sets Limits for GST Appeals by Department

Goods and Services Tax : Discover CBIC's latest circular setting monetary limits for GST appeals. Understand how these limits streamline litigation and imp...

June 30, 2024 153 Views 0 comment Print

Legal heirs can be adjudicated for act or omission of deceased taxpayer

Goods and Services Tax : Analysis of legal implications when Revenue department initiates proceedings against legal heirs of deceased taxpayer, as per Hon...

June 30, 2024 147 Views 0 comment Print

Fair Play: Equal GST Treatment for Domestic and Foreign Affiliate Services

Goods and Services Tax : Understanding new GST circular: Equal treatment for domestic and foreign affiliate services. Find out how this impacts cross-borde...

June 30, 2024 219 Views 0 comment Print


Latest News


GST Council Newsletter May 2024

Goods and Services Tax : India GST revenue for May 2024 reached ₹1.73 lakh crore, marking a 10% year-on-year growth. Discover the details and trends driv...

June 25, 2024 480 Views 0 comment Print

28 Recommendations of 53rd GST Council Meeting

Goods and Services Tax : The 53rd GST Council Meeting, chaired by Finance Minister Nirmala Sitharaman, produced several key recommendations aimed at easing...

June 22, 2024 8625 Views 2 comments Print

Representation to amend section 73(9) penalty provision of CGST Act, 2017

Goods and Services Tax : AGFTC and ITBA urge amendments to reduce penalties under CGST Act, 2017, proposing fairer penalties for genuine errors. Detailed r...

June 22, 2024 5691 Views 0 comment Print

Representation For Changes in GST to reduce litigation of past period

Goods and Services Tax : Representing Karnataka State Chartered Accountants Association's suggestions for GST Act changes to Hon. Union Minister of Finance...

June 20, 2024 1695 Views 0 comment Print

Request to Reduce Mandatory Pre-Deposit & to Clarify Ambiguities for GST Appeals

Goods and Services Tax : KSCAA urges FM Nirmala Sitharaman to reduce mandatory pre-deposit for GST appeals, addressing financial strain and clarifying ambi...

June 20, 2024 3438 Views 0 comment Print


Latest Judiciary


HC Directs Re-adjudication of E-way Bill Generation by Job Worker Based on Transaction Value

Goods and Services Tax : Read the detailed judgment of Calcutta High Court in Gopal Nondy Vs Assistant Commissioner of State Tax regarding GST penalty for ...

June 30, 2024 48 Views 0 comment Print

Delay in GST appeal filing due to illness: HC directs appellate authority to hear case on merits

Goods and Services Tax : Calcutta HC orders appellate authority to hear Krishna Enterprise's GST appeal on merit despite a 38-day delay due to the propriet...

June 30, 2024 33 Views 0 comment Print

Madras HC Grants Hearing for GSTR 1 and 3B Mismatch Dispute

Goods and Services Tax : Madras HC orders hearing opportunity for Abishek Suppliers on GSTR 1 and GSTR 3B mismatch, allowing a 10% pre-deposit condition. R...

June 30, 2024 36 Views 0 comment Print

Classification of non-woven fabrics & PPSB Bed Sheet: HC directs appellate authority to readjudicate

Goods and Services Tax : Read the Calcutta High Court's judgment dismissing a petition on classification of Spunbonded Polypropylene Bed Sheets under Custo...

June 30, 2024 30 Views 0 comment Print

Gujarat HC Grants Relief against Coercive Tax Recovery by GST Department

Goods and Services Tax : The Gujarat High Court granted interim relief to P.R. Trading, halting coercive GST recovery labeled as voluntary. The matter is s...

June 29, 2024 321 Views 0 comment Print


Latest Notifications


Time of Supply for Spectrum Usage and Similar Services under GST

Goods and Services Tax : CGST Circular clarifies GST time of supply for spectrum usage services under deferred payment option, ensuring uniform application...

June 26, 2024 303 Views 0 comment Print

GST on HAM Model for NHAI Projects: Time of Supply Clarified

Goods and Services Tax : Clarification on GST time of supply for construction and maintenance services in NHAI Hybrid Annuity Mode (HAM) model. Key guideli...

June 26, 2024 189 Views 0 comment Print

Place of Supply for Custodial Services Provided by Banks to Foreign Portfolio Investors

Goods and Services Tax : CGST Circular clarifies place of supply for custodial services provided by banks to Foreign Portfolio Investors, ensuring uniform ...

June 26, 2024 111 Views 0 comment Print

Input Tax Credit on Ducts & Manholes Used in Optical Fiber Cable Networks

Goods and Services Tax : Clarification on the availability of input tax credit for ducts and manholes used in optical fiber cable networks under CGST Act, ...

June 26, 2024 156 Views 0 comment Print

GST on Loans Provided by Overseas Affiliate to Indian Affiliate or Related Persons

Goods and Services Tax : Clarifications on GST applicability for loans between related entities, including overseas affiliates and Indian affiliates. Detai...

June 26, 2024 195 Views 0 comment Print


CGST Rule 86(A) not allows insertion of negative balances in Electronic Credit ledger: Telangana HC

May 14, 2024 1233 Views 0 comment Print

Court emphasized that if no input tax credit was available in the ledger, the rule did not permit insertion of a negative balance; instead, only blocking of the electronic credit ledger was permissible.

A Bench of co-equal strength must follow decision of another Bench of co-equal strength

May 14, 2024 357 Views 0 comment Print

Learn how the Jharkhand High Court ruled on interest for late GST returns, why liability disputes matter, and the impact on East India Udyog Ltd.

RCM on Renting of Motor Vehicles and ITC

May 14, 2024 2979 Views 0 comment Print

Understand Reverse Charge Mechanism (RCM) on Renting of Motor Vehicles and Input Tax Credit (ITC) implications. Learn about tax liabilities and exemptions.

SC Scrutinizes GST Applicability on Joint Development Agreements: A Landmark Petition

May 14, 2024 2214 Views 0 comment Print

Supreme Court scrutinizes GST applicability on Joint Development Agreements (JDAs) in real estate, addressing complex issues around taxation and land rights.

E-way Bill violation: No Penalty In absence of mens rea: Allahabad HC

May 14, 2024 1119 Views 0 comment Print

Learn about the Allahabad High Court’s ruling in Mid Town Associates Vs Additional Commissioner Grade-2 (Appeal) regarding penalty proceedings for non-production of E-way bill. Discover why mens rea is crucial in tax evasion cases.

Arrest cannot be Routine on mere CGST Act Violation Allegations: Bombay HC

May 14, 2024 3474 Views 0 comment Print

Arrest Is A Serious Matter And Cannot Be Made Routine Manner On Mere Allegation of CGST Act violations: Bombay HC in Mahesh Gala vs Union of India & Ors in Criminal Writ Petition No. 938 of 2024

Tax leviable at 12 percent on Mango Pulp from beginning of GST

May 14, 2024 2067 Views 0 comment Print

Explore legal rulings and implications regarding GST rate for mango pulp, including recent judgment by Gujarat High Court and its impact on tax liability.

Weekly newsletter from Chairman, CBIC dated 13/05/2024

May 13, 2024 471 Views 0 comment Print

Read the latest updates from CBIC Chairman’s weekly newsletter dated 13/05/2024. Highlights include enforcement actions, capacity building initiatives, and more.

Doctrine of Merger in case where Apex court dismisses a case based on threshold

May 13, 2024 798 Views 0 comment Print

Explore the Doctrine of Merger in the context of a recent Jharkhand HC judgment and its implications. Understand the principles discussed and how they impact legal proceedings.

Understanding E-Invoicing Under GST: Rules and Compliance

May 13, 2024 2253 Views 0 comment Print

Explore the implementation and implications of e-invoicing under GST in India, including requirements, exemptions, and compliance deadlines for businesses.

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