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 Supreme Court judgment denying anticipatory bail for GST summons under Section 69, with interim protection detailed. F...
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 : 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...
Understanding the Section 2(6)(v) condition of the IGST Act 2017 and how it relates to filing GST returns for export of services.
Gandhar Oil Refinery (India) Ltd. Vs Assistant Commissioner of Sales Tax (Andhra Pradesh High Court) A perusal of material on record would show that GST refund application came to be made by the petitioner was on 22.09.2021, for the Tax period May, 2018 to May, 2019. Though, learned Government Pleader would contend that the said […]
Clarification regarding time limit for certain compliances pursuant to issuance of Notification No. 18/2022-Central Tax dated 28.09.2022 Vide Notification No. 18/2022-Central Tax dated 28.09.2022, the Central Government has appointed 01.10.2022 as the date on which the provisions of sections 100 to 114, except clause (c) of section 110 and section 111, of the Finance Act, […]
Sh. Nitin Kumar Joshi Vs GK ARPL Ventures (NAA) In the instant case, there is no reduction of rate of tax during the relevant period and the only issue which is required to be decided by the Authority as to whether Respondent is required to pass on the benefit of Input Tax Credit. As mentioned […]
Director General of Anti-Profiteering Vs J.P. and Sons (NAA) NAA has observed that the Respondent, M/s J.P. and Sons was a distributor of M/s Johnson & Johnson Pvt. Ltd. The Authority finds that M/s Johnson & Johnson Pvt. Ltd. was investigated by the DGAP for allegations of profiteering is as much he has not passed […]
Director General of Anti-Profiteering Vs Raj & Company (NAA) There is no dispute with regard to the reduction of the tax in respect of subject products supplied by the Respondent with effect from 15-11-2017. The Government by Notification No 41/2017-CT (Rate) dated 14-11-2017 has reduced rates on subject products. In view of the above said […]
Sh. Sumit Mansingka Vs E-Homes Infrastructure Pvt. Ltd. (NAA) The Respondent E-Homes Infrastructure Pvt. Ltd. has made his detailed submissions regarding the fact that the credit of VAT for pre-GST era has been denied to him. He has also submitted copies of VAT returns and the UPVAT assessment orders for the relevant period in this regard. The […]
Vivek Gupta Vs Maheshwari Infratech Pvt Ltd (NAA) NAA held that Maheshwari Infratech Pvt Ltd has denied the benefit of ITC to the customers/flat buyers/recipients in his Project U-Faria’ in contravention of the provisions of Section 171 (1) of the CGST Act, 2017 and has committed an offence under Section 171 (3A) of the above Act. […]
It was observed that in NAA’s Order No. 57/2022, Project Ruparel Orion had actually been considered for profiteering. Hence the contention of the Respondent appears to be true and therefore this project need not be analyzed again for determination of profiteering.
Karunakar Singh Vs Prasu Infrabuild Pvt. Ltd (NAA) 1. The present Report dated 29.10.2021 has been received by National Anti‑ Profiteering Authority (NAA or the Authority) from the Applicant No. 12 i.e. the DGAP after detailed investigation under Rule 129(6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the […]
