Goods and Services Tax - Page 5

HC rejects writ challenging legal validity of CGST Rule 142(1)(a)

Mahavir Enterprise VsAssistant Commissioner Of State Tax (Gujarat High Court)

Mahavir Enterprise Vs Assistant Commissioner Of State Tax (Gujarat High Court) (Gujarat High Court) Therefore, to sum up, the High Court can interfere under Article 226 of the Constitution of India against a show cause notice where the same is issued by an authority in exercise of the power which is absent; the facts does […]...

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GST (Compensation to State) Act, 2017 updated till 30th June 2020

 GST (Compensation to State) Act, 2017 (Act No.15 of 2017) In this Article Author compiled GST (Compensation to State) Act, 2017 with all notification / Acts issued and changes which occurred till Till 30th June 2020. Books contains all Section of  GST (Compensation to State) Act, 2017. Book is Updated by By Ghanshyam Upadhyay and [&hel...

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UTGST Act, 2017 updated till 30th June 2020

The Union Territory Goods and Services Tax Act, 2017 [As amended Finance Act 2020 (No. 12 of 2020)] In this Article Author compiled Union Territory Goods and Services Tax Act, 2017 (UTGST Act 2017) with all notification / Acts issued and changes which occurred till Till 30th June 2020. Books contains all Section of UTGST […]...

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Chapter Wise Analysis of All Statutory Amendments From 1st November 2019 To 30th April 2020

Chapter Wise Analysis of All Statutory Amendments From 1st November 2019 To 30th April 2020 GOODS & SERVICES TAX Charge of GST 1. Clarification in respect of reverse charge mechanism on Renting of Motor vehicle: – [Notification 28/2019-Integrated Tax Rate dated 31st December, 2019, Notification No. 29/2019- Central Tax (Rate) r/...

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HC stays Interest, Penalty & Investigation imposed by NAA in Phillips India case

Phillips India Limited Vs Union of India & Ors. (Delhi High Court)

Writ petition is filed for challenging order passed by National Anti-Profiteering Authority under CGST Act. HC approved Stay Application for Interest, Penalty & Investigation levied by Anti-Profiteering Authority...

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Detained Tobaco Product Released on Payment of GST with Penalty

Om Sai Traders Vs The State Tax Officer (Gujarat High Court)

Detained Tobaco Product Released on Payment of Tax along with Penalty and after providing Bank Guarantee of Equal to the value of goods detained....

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Digital GST Ready Reckoner by Taxguru Edu

We are happy to announce the launch of our Digital GST Ready Reckoner-2020. With this transformation we strive towards bringing flexibility in reading and understanding the law. This Digital GST Ready Reckoner is beyond just a PDF version to our paper book. It has some distinct benefits and offers versatility in comparison to the printe...

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Person not liable to register under GST | Section 23

Section 23 of the CGST Act 2017 explains about the person not liable to be registered under GST. The article covers the statutory provisions under sec 23 and its simplified analysis along with relevant notifications....

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Message of Hon’ble MOS (Finance) on GST Day

GST has brought about changes and new opportunities in all spheres of economy and taxation. GST, not only subsumed most of the indirect taxes and created one tax, it has also unified the country and trade in many more ways, thus bringing out One Nation One Tax in true spirit....

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Comprehensive Chart for Extension of Dates under GST

Introduction In this article date extensions under GST as notified till 30-06-2020 due to outbreak of COVID have been dealt with. The article deals with 1. Date Extension for GSTR 3B from February to September 2020 2. Date Extension for GSTR-1 from February to September 2020 3. Extension of Certain Actions 4. No extension of […]...

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Goods and Services Tax India

The Goods and Services Tax or better known as GST is a Value added Tax and is a comprehensive indirect tax which is levied on the manufacture, consumption, and sale of goods and services. The Goods and Services Tax in India would replace all the indirect taxes which are levied today on goods and services by the Central and the State governments. GST is intended to be comprehensive for most of the goods and services. Goods and Services Tax is a single indirect tax for the entire nation, which would make India a unified market. It is proposed to be a single tax on supply of goods and services, from a manufacturer to the end consumer. The credit of all the input taxes which are paid at each and every stage would be allowed in the following stages of value addition that makes GST basically a tax on value addition only at every stage. The end consumer would have to bear only the Goods and Service Tax which is charged by the final dealer within the supply chain, together with all the set-off benefits availed at previous stages.

At Taxguru, we provide all the latest GST news to our viewers. Our group of expert keep a close check on all the latest developments and provide a comprehensive analysis on GST updates. We keep updating our portal with articles on GST for the enlightening our readers. Bookmark us for all the GST articles and much more on GST.