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 last dates of filing of the Annual Return under Section 44 of the Central Goods and Services Tax Act, 2017 (CGST Act, 2017), for the Financial Years 2017-18, 2018-19 & 2019-20 were as under: Sr. No. Period Last date to file Annual Return 1 2017-18 05th & 7th February, 2020 (Notification No. 06/2020-Central Tax, […]
In Jyoti Construction v. Deputy Commissioner of CT & GST, Jajpur, the Hon’ble High Court of Orissa has pronounced its order dated 07th October, 2021 that Electronic Credit Ledger (“ECRL”) cannot be used to give the pre-deposit for the purpose of filing an appeal under GST and the payment for the same must be done […]
You might have read my earlier article ‘Why GST Department Is Not Right In Asking Commercial Place For GST Registration?‘ published in September’2021. In the earlier article, I wrote that GST Laws does not mandate that “Commercial Address” is mandatory for GST Registrations. Further, I wrote that If we recall registration requirements of VAT Laws, […]
Where a landlord sells the land to a developer, there is no role for him in a real estate project. GST on the sale of land is not payable by virtue of Para 5 of Schedule III appended to Central and State GST Act, which provides that a transaction of sale of land shall be treated neither as a supply of goods nor a supply of services.
In re Rasi Nutri Foods (GST AAR Tamilnadu) Concessional GST rates not applicable to activity of manufacture and supply of fortified rice kernels till Sep 30, 2021 In Rasi Nutri Foods [Order No. 39 AAR/2021 dated October 21, 2021] Authority for Advance Ruling, Karnataka (KAAR) held that Notification No.39/2017 CT(R) dated 18.10.2017 (Concessional Rate Notification) […]
In re Tamilnadu Polymer Industries Park Limited (GST AAR Tamilnadu) From the above, it is evident that an applicant can seek an Advance Ruling only in relation to supply of goods or services or both undertaken or proposed to be undertaken by them. Further, as per Section 103(1) of the GST Act, the ruling is […]
In re Healersark Resources Private Limited (GST AAR Tamilnadu) In view of the difference in the opinions of the Members as above, the case is referred to the Appellate Authority for hearing and decision on this issue in terms of Section 98(5) of the CGST/TNGST Act 2017, which provides that where the members of the […]
Article Explains GST GST Implications On Poultry Industry and Poultry Feed and further explains GST on Sale of Live Poultry, Sale of Poultry Meat, Sale of Poultry Eggs, Hatchery Services, Job Work related to Poultry Industry, Commission Payments related to Sale/Purchase of Goods related to Poultry Industry and Loading/Unloading Charges, Packing & Storage Charges for […]
Formative Tex Fab Through Its Partner Ratan Kumar Saraf Vs State of Gujarat (Gujarat High Court) HC held that continuing the attachment after completion of one year is violative of provisions of Section 83 of the CGST / GGST Act, 2017. HC held that State cannot insist on continuing with something which is impermissible under the law. HC […]
Is Last Date To Claim ITC For F.Y 2020-21 Over – As Per Advisory Issued By Govt On 17.10.2021? ♦ As per Section 16(4) of CGST Act, 2017, no taxpayer shall take input tax credit in respect records (invoices and debit notes) for supply of goods or services (or both) for Financial Year 2020-21 after […]
