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 : 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 : Learn about Input Credit Reversal under Sec 16(2) of GST, its conditions, impact on buyers and sellers, and compliance requirement...
Goods and Services Tax : Explore the implications of Section 16(2)(c) of the CGST Act, balancing taxpayer rights and government revenue in Input Tax Credit...
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 : 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 : West Bengal AAAR denies GST exemption on upfront premium for land lease, citing non-fulfillment of conditions under Notification 1...
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...
Brij Mohan Mangla Vs Union of India (Delhi High Court) In this case In terms of Orders passed by Appellate Authority, the orders rejecting petitioner’s application for GST refund have been set aside. The Appellate Authority has also directed restoration of the petitioner’s GSTIN registration. The record also indicates that the petitioner thereafter once again […]
Explore recent landmark judgements under the Goods and Services Tax (GST) law, covering key decisions on topics such as payment of tax in instalments, reverse charge, input tax credit, intermediary services, and more. Stay informed on significant legal developments in the GST regime.
The Tax Liability shall be assessed on the basis of details of outward supplies available in the GSTR-1 u/s 37 ,Details of inward supplies populated from GSTR-2A,Eway Bill, Information available from any other source, Inspection conducted etc.
Held that section 16-B of the Himachal Pradesh General Sales Tax Act, 1968 (HPGST) would be attracted only after determination of the liability.
Orissa High Court held that the essential component of Section 43(2) of the OVAT Act for attracting the penalty, viz., the satisfaction of the Assessing Officer that the escapement of tax was without reasonable cause, is absent in the present case. Accordingly, imposition of penalty unjustified.
Orissa High Court held that there is mis-match of Rs. 5,18,230/- as against the reflected figure in RFD-01 at Rs. 2,22,97,228/-. Accordingly, court directed to refund the balance amount as only Rs. 5,18,230/- needs proper adjudication.
GST regime in India has provided various exemptions and concessions to different sectors, including educational sector and allied areas. GST exemptions for educational sector have been introduced to reduce burden of tax on education and promote their development in India.
Explore the ramifications of GST on subsidized canteen services provided to employees, according to the Factories Act, 1948. Understand how recent court rulings and legal interpretations influence the tax implications of these services
Directorate of Legal Affairs, Central Board of Indirect Taxes and Customs is entrusted with defending all indirect taxes matters (Customs, Central Excise, Service Tax and GST) before the Hon’ble Supreme Court of India. The Directorate hereby invites applications for internship for the F.Y 2023-24.
It is the case of the appellant that Mosquito Mats, Coils and Vaporizers and Mortein Insect Killers shall be classifiable as insecticides under Entry 44(5) and therefore chargeable to tax at 4%.
