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 : Learn about Reverse Charge Mechanism (RCM) under GST, its applicable goods/services, suppliers, recipients, and GST rates. Stay up...
Goods and Services Tax : The Finance Act 2025 retroactively amends GST ITC provisions, limiting credits for construction of immovable properties, impacting...
Goods and Services Tax : This article explores the risks associated with over submission in GST litigation, its impact on legal outcomes, and the best prac...
Goods and Services Tax : Recent GST directive mandates written grounds for arrest, aligning with legal rights. Learn implications and changes in arrest pro...
Goods and Services Tax : Understand the GST fake invoice issue, tax demand, penalties, and possible solutions, including appeals, payments, and expected am...
Goods and Services Tax : West Bengal's GST share dropped from 4.6% in 2019-20 to 4% in 2024-25. Learn about factors affecting revenue, government measures,...
Goods and Services Tax : Government addresses GST exemption on health & life insurance premiums, forming a GoM for review. Key updates on current exemption...
Goods and Services Tax : The government addresses GST complexities with reforms, fraud crackdowns, and MSME compliance relief. Learn about tax slabs, exemp...
Goods and Services Tax : GST on leased properties remains at 18%. Recent changes exclude composition taxpayers from reverse charge liability. No central da...
Goods and Services Tax : GST on commercial training is 18%, while educational institutions' services and books are exempt. Details of GST collection and me...
Goods and Services Tax : Andhra Pradesh High Court held that time permit set out under section 73(2) of the Central Goods and Services Tax Act [CGST Act] i...
Goods and Services Tax : Gujarat High Court held that the show cause notice issued for evasion of GST by DGGI shall be adjudicated by competent authority. ...
Goods and Services Tax : Madras High Court rules that GST paid during detention can be claimed as a refund if excess tax is paid in regular returns. Key in...
Goods and Services Tax : When the power to the statutory authority is granted upto five years to modify the order, it cannot be said that the constitutiona...
Goods and Services Tax : Calcutta High Court condoned delay in GST appeal by Kamala Stores, citing S.K. Chakraborty precedent and directing appellate autho...
Goods and Services Tax : New GST registration rules require biometric or Aadhaar authentication at GSK. Complete verification within 15 days to avoid ARN r...
Goods and Services Tax : The Ministry of Finance has notified the implementation dates for specific provisions of the GST Amendment Rules, 2024. Key rules ...
Goods and Services Tax : CBIC detects Rs. 18.10 crore GST evasion in real estate and organizes a CPR training workshop for officers. Post-Budget discussion...
Goods and Services Tax : Maharashtra establishes GST Suvidha Kendra for Aadhaar-based biometric authentication and document verification for new GST regist...
Goods and Services Tax : Clarified procedure for appeals under Section 128A of CGST Act 2017, addressing disputes on interest and penalty where tax is full...
Learn how to effectively handle a GST return scrutiny notice (ASMT-10). Understand the discrepancies, prepare a comprehensive reply, gather necessary documents, and consider personal hearing if needed. Ensure a smooth and hassle-free scrutiny process with updated GST knowledge and proper cooperation with the department.
Government should not charge late fees unless and until the online system is streamlined. There were many technical issues with the site, because of which assessee had to pay late fees. So you are requested to waive the late fees
Impugned order rejecting claim of refund and depriving the petitioner of the refund to which it may be entitled, without any authority of law, cannot be allowed to be sustained. Administrative instructions cannot bar claim of refund if the legal requirements as contained in the law are fulfilled.
Amnesty available to non-filers of Form GSTR-4 [composition scheme dealer] –If any composition dealer who has not filed or furnished the return in form GSTR-4, for the period from July 2017 to March 2022, and files or furnishes such return between 1st April 2023 to 30th June 2023, then the late fee is restricted to Rs 500/- per year.
In re Colourband Dyestuff P Ltd (GST AAR Gujarat) Colourband Dyestuff P Ltd, a dye manufacturing company, has filed an application seeking an advance ruling on the eligibility of input tax credit (ITC) for the works contract services and materials used for the foundation and structural supports of their machinery. The applicant argues that the […]
In re Beeup Skills Foundation (GST AAAR Maharashtra) AAAR held that the reimbursement amount received by the Appellant from NEEM Trainer towards Stipend and other expenses incurred by the Applicant in accordance with AICTE (NEEM) Regulations to ensure wealth, safety and health of NEEM Trainees is not in the capacity of pure agent. In the […]
Seeks to amend Notification No. 14/2018- Union territory Tax, dated 8th October 2018 vide Notification No. 01/2023 – Union territory Tax, Dated: 12th May, 2023 MINISTRY OF FINANCE (Department of Revenue) Notification No. 01/2023 – Union territory Tax, Dated: 12th May, 2023 G.S.R. 361(E).—In exercise of the powers conferred by section 15 of the Union […]
CBIC rolls out Automated Return Scrutiny Module for GST returns in ACES-GST backend application for Central Tax Officers During the recent review of the performance of the Central Board of Indirect Taxes & Customs (CBIC), Union Minister for Finance and Corporate Affairs Smt. Nirmala Sitharaman had given directions to roll out an Automated Return Scrutiny […]
HC held that Rule 89 (4)(c) of CGST Rules which restricts exports made without payment of tax (i.e., under Letter of Undertaking model (LUT Model)) to 1.5 times value of like goods supplied domestically is unconstitutional and ultra vires of the provisions of the GST law
E-invoicing is a process of electronically generating invoices and reporting them to the government’s GST portal for record-keeping and compliance purposes. Threshold limit for the applicability of E-invoice reduced from INR 10 Crores to INR 5 Crores. When aggregate turnover exceeds 5 crore in any of the previous 5 years, for the purpose of the aggregate turnover limit, even the exempted turnover would be considered.
