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 : Dive into the classification of Fortified Rice Kernels (FRK) under GST laws. Understand the ruling, implications, and applicable n...
Goods and Services Tax : Kerala High Court upholds the dismissal of a writ petition, ruling that the common portal can be used for GST order communications...
Goods and Services Tax : Delhi High Court restores GST registration in Rajdhani Trading Co. vs Principal Commissioner case, citing violation of natural jus...
Goods and Services Tax : Detailed analysis of the Delhi High Court judgment in Ace Cardiopathy Solutions Pvt Ltd Vs Union of India, addressing issues with ...
Goods and Services Tax : Detailed analysis of Delhi High Court's judgment on cancellation of GST registration due to non-filing of returns. Key implication...
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...
The GST Council has recommended to defer the decision to change the rates in textiles which were recommended in the 45 GST Council meeting. Consequently, the existing GST rates in textile sector would continue beyond 1st January, 2022.
Nodal Officer, Jt. Commissioner Vs. Das Auto Centre (Calcutta High Court) Hon’ble Division Bench of the Hon’ble Calcutta High Court in the matter of Nodal Officer versus M/s. Das Auto CentreM.A.T. 552 of 2020 and others in its judgment dated 14.12.2021 has allowed claiming of transitional credit through GSTR-3B in cases where Form TRAN-1 could […]
The tab/ option Communicate with Taxpayers under GST login assuming far reaching significance from 01st January 2022. Now, this option would be widely used between the taxpayers. 2. With the de-implementation of Rule 36(4) of CGST rules for additional 105% of ITC claim by the recipient. Wef 01-01-2022; wherein the receiver can take the ITC […]
As per the provisions of Sec 54 of the CGST Act, 2017 read with Rule 89(4) of the CGST Rules, refund of ITC is allowed in case of zero rated supplies made without payment of tax under LUT. As per the formula given under this rule, refund amount is calculated as follows: Refund Amount = […]
Definition of Agriculturist has been provided in section 2 (17) of the CGST act 2017. Article discusses definition of Agriculturist, Scope of definition of Agriculturist, Whether an agriculturist is liable to pay tax, Whether an agriculturist is liable to registered, Meaning of produce out of cultivation of land, Definition of an agricultural produce, Relevant judgment […]
Functionalities for uploading appeal filed by Taxpayer for GST cases before High Court / Supreme Court and uploading Cross-objections filed by Taxpayer against appeal before Appellate Tribunal for GST cases are available in CBIC-GST application for the officers. Advisory No. 02/2022 dated 03.01.2022 and related user manuals are available in Antarang portal. Functionality for issue […]
Rajasthan VAT – ITC Mismatch/ Verification Date Extended to 31.03.2022 & In some cases requirement of Affidavit also Removed vide Notification No. F.16 (100)Tax/CCT/14-15/1039 Dated January 03,2022. GOVERNMENT OF RAJASTHAN COMMERCIAL TAXES DEPARTMENT NOTIFICATION Jaipur, dated January 03,2022 In exercise of the powers conferred by sub-section (2) of section 18 of the Rajasthan Value Added […]
There may, however, be some cases where there may be a genuine reason for difference between the details of outward supplies declared in GSTR-1 and those declared in GSTR-3B. For example, the person may have made a typographical error or may have wrongly reported any detail in GSTR-1 or GSTR-3B. Such errors or omissions can be rectified by the said person in a subsequent GSTR-1/ GSTR-3B as per the provisions of sub-section (3) of section 37 or the provisions of sub-section (9) of section 39, as the case may be.
Gujarat High Court quashed the Confiscation Notice GST MOV-10 and observed that goods in transit cannot be confiscated on the grounds of Under-valuation and Wrong Route.
The situations as set out in S.17(5)(h), CGST Act, 2017 indicate loss of inputs that are quantifiable, and involve external factors or compulsions. A loss that is occasioned by consumption in the process of manufacture is one which is inherent to the process of manufacture itself.
