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Latest Articles


Intra-State and Inter-State Supply Under GST

Goods and Services Tax : Learn about intra-state and inter-state supply under GST in this comprehensive guide. Understand the differences, tax implications...

May 2, 2024 249 Views 0 comment Print

जीएसटी एक्ट में प्रथम अपील धारा 107(4) के तहत भारतीय सीमांकन अधिनियम 1963 की धारा 5 लागू होगी?

Goods and Services Tax : क्या जीएसटी एक्ट में प्रथम अपील धारा 107(4) में भारती...

May 2, 2024 180 Views 0 comment Print

Analysis of CGST Act Section 83 & Rule 159: Provisional Attachment

Goods and Services Tax : Explore the CGST Act 2017, Section 83 on Provisional Attachment, including rules, forms, amendments, judicial pronouncements, and ...

May 2, 2024 240 Views 0 comment Print

GST compliance calendar for May 2024

Goods and Services Tax : Stay on top of GST compliance in April 2024 with our comprehensive calendar. Get essential information on filing frequencies, due ...

May 2, 2024 62283 Views 0 comment Print

How to Fill GSTR-9 annual return online?

Goods and Services Tax : Explore how to fill GSTR9 annual return with sales, purchase, and RCM data. Understand the legal aspects and implications for busi...

May 2, 2024 213 Views 0 comment Print


Latest News


Live Course on Appeal, Pleading & Drafting under GST by CA Sachin Jain

Goods and Services Tax : oin us for an immersive live course led by renowned expert CA Sachin Jain, as we delve into the intricacies of appeal, pleading, a...

May 2, 2024 1596 Views 0 comment Print

GST revenue collection for April 2024 highest ever at Rs 2.10 lakh crore

Goods and Services Tax : Discover the Ministry of Finance's latest report on April 2024 GST collections, marking a historic milestone of ₹2.10 lakh crore...

May 2, 2024 1200 Views 0 comment Print

Live Course on How to Reply to GST Notices & SCN & to Fake ITC Notices?

Goods and Services Tax : Join our live course to learn expert strategies for replying to GST notices, SCNs, and fake ITC notices. Understand litigation nua...

April 29, 2024 8574 Views 0 comment Print

GST Council Newsletter For March 2024

Goods and Services Tax : In March 2024, India witnesses second-highest GST revenue collection at ₹1.78 lakh crore, marking an 11.5% year-on-year growth. ...

April 24, 2024 468 Views 0 comment Print

Representation on deficiency in GST Portal functioning

Goods and Services Tax : AGFTC & ITBA highlight issues with GST portal downtime on 10th and 11th April 2024, urging prompt action from authorities....

April 12, 2024 8733 Views 1 comment Print


Latest Judiciary


GST Refund Application Can’t Be Rejected Based Solely on Inverted Turnover Discrepancies

Goods and Services Tax : Read about Madras High Court ruling in Sri Krishna Textile Mills vs. Assistant Commissioner, highlighting rejection of refund on i...

May 2, 2024 60 Views 0 comment Print

No Obligation to Access GST Portal for E-Mode Notices: HC Sets Aside Order

Goods and Services Tax : Allahabad High Court sets aside order as petitioner wasn’t required to check GST portal for notices. Read the detailed analysis ...

May 2, 2024 105 Views 0 comment Print

AAAR refers ruling back to AAR for lacking comprehensive assessment 

Goods and Services Tax : Anmol Industries Limited's appeal against the GST AAAR West Bengal's ruling on a leasing agreement has sparked legal deliberations...

May 1, 2024 195 Views 0 comment Print

GST Ruling on Disposable Paper Cup Manufacturing | HSN Code & Tax Rate

Goods and Services Tax : Get insights into the GST ruling on paper cup manufacturing, including correct HSN code, tax rate, and refund eligibility. Detaile...

May 1, 2024 210 Views 0 comment Print

GST Ruling on Demo Cars: Input Tax Credit, Tax Rate & Classification

Goods and Services Tax : Explore the GST ruling on input tax credit, tax rates, and classification for demo cars in the case of Landmark Cars East Private ...

May 1, 2024 306 Views 0 comment Print


Latest Notifications


Minutes of GST Grievance Redressal Meeting held on 22.04.2024

Goods and Services Tax : Explore the detailed minutes and recommendations from a recent Grievance Redressal Meeting chaired by the Principal Chief Commissi...

May 2, 2024 81 Views 0 comment Print

Enhancing Efficiency in CGST: Replicating Functional Basis Model – CBIC Update

Goods and Services Tax : Discover the latest developments from the Central Board of Indirect Taxes & Customs regarding the reorganization of CGST zones and...

April 30, 2024 267 Views 0 comment Print

Enhancement in the GST Portal from 3rd May 2024

Goods and Services Tax : GSTN is pleased to inform that an enhanced version of the GST portal would be launched on 3rd May 2024. The effort is to improve u...

April 27, 2024 5748 Views 0 comment Print

Maharashtra VAT Act Amendment 2024: Relief for Late Filers

Goods and Services Tax : Discover the latest Maharashtra VAT Act amendment providing relief for late filers. Learn about the changes, due dates, and late f...

April 26, 2024 627 Views 0 comment Print

Maharashtra Finance Dept Waives Late Fees for Profession Tax Payers

Goods and Services Tax : Learn about the latest notification from the Maharashtra Finance Department granting late fee waivers for Profession Tax Payers. U...

April 26, 2024 558 Views 0 comment Print


Appeal – Limitation – Liberal approach to be followed during Covid

June 7, 2021 1722 Views 2 comments Print

Shree Jagannath Traders Vs Commissioner of State Tax Odisha (Orissa High Court) Mr. Narasingh, learned counsel for the Petitioner, points out that while the appeal was accompanied by the downloaded printed copy of the order appealed against at the time of filling of the appeal, it was not accompanied by the certified copy thereof at […]

HC quashes Plea to challenge Office Memorandum prescribing guidelines for implementation of GST in works contract

June 7, 2021 2199 Views 0 comment Print

Since Office Memorandum (OM) only prescribed the manner/procedure of calculation to determine the amount of tax in a particular eventuality in the transitional period of migration to GST Act with effect from 1st July, 2017 consequently, the Court found no merit in assessee’s challenge to quashed the said OM in law.

₹ 1,02,709 crore gross GST revenue collected in May

June 6, 2021 549 Views 0 comment Print

The gross GST revenue collected in the month of May 2021 is₹1,02,709 crore of which CGST is ₹17,592 crore, SGST is ₹22,653, IGST is ₹53,199 crore (including ₹26,002 crore collected on import of goods) and Cess is ₹ 9,265 crore (including ₹868 crore collected on import of goods).

Common Errors in GSTR-3B & GSTR-1 & Possible Solutions

June 6, 2021 59172 Views 10 comments Print

-Returns are a way of communicating business data to the -Different types of returns are prescribed for sending different types of -In this presentation common errors relating to returns GSTR-1 and GSTR-3B are -No Revised Return Record wise amendment possible.   Law relating to filing and amendment of GSTR-1 Section Details 37(1) Obligation to file […]

GST: Relevant date for refund of interest paid on gross tax liability

June 6, 2021 3990 Views 1 comment Print

By virtue of decision taken in 43rd GST Council Meeting, Notification No. 16/2021 – Central Tax dated 1st June, 2021 was issued under GST law to state that interest under Section 50 of the CGST Act, 2017 would be applicable only on net tax liability with retrospective effect from July 1, 2017. With this notification […]

Chart of Late fee waiver for delay in filing Form GSTR-3B returns

June 5, 2021 10947 Views 0 comment Print

The Government, vide Notification No. 19/2021, dated 1st June, 2021, inter alia, has waived the late fee payable, in excess of amount as specified in the Tables, as given below: (Note: Please refer to respective State/UT Notifications for waiver of State/UT tax). A. For the registered persons who have failed to furnish the return in FORM GSTR-3B, for the […]

Chart of Waiver of GST interest & late return filing fee

June 5, 2021 36480 Views 0 comment Print

Waiver of interest and late fee for normal taxpayers (filing return on monthly or quarterly basis) and composition taxpayers (Part 1 & Part 2) Government has granted waiver from payment of interest and/or late fee to normal (Monthly / Qtrly) & composition taxpayers for the tax periods of March, April & May, 2021, vide Notn. Nos. […]

Consolidated Covid-19 Relief Measures for Taxpayers under GST law

June 5, 2021 1161 Views 1 comment Print

In view of the spread of pandemic COVID-19 across many parts of India & challenges faced by Taxpayers, the Government vide Notification Nos. 08/2021- Central Tax, 09/2021- Central Tax, 10/2021- Central Tax, 11/2021- Central Tax, 12/2021- Central Tax, 13/2021- Central Tax, 14/2021- Central Tax, 01/2021 – Integrated Tax & 01/2021 – Union Territory Tax dated […]

GST Relaxations 2.0 | Amnesty, Due Date Extension, Late Fee Relaxations

June 5, 2021 3282 Views 0 comment Print

1) GST Amnesty Scheme 2021 2) Relaxation in Late – Fee Payment 3) Due Dates Extended 4) Other Relaxation Summary of GST notification are tabulated below: – Relevant Notifications (Central Tax dated 01.05.2021) Notification No. Central Tax Description Notification No. 08/2021- Central Tax Dated: 1st May, 2021 Interest Relaxation for Tax Payable of Mar-Apr-21 Notification […]

Having multiple GST Registrations & not able to utilize ITC Efficiently? Cross Charge is the Solution

June 5, 2021 13113 Views 1 comment Print

♦ Introduction: When a Company’s business activities are distributed evenly across various states both on input side and output side, then the company shall be able to utilise the input-tax credit on inward supplies in each such state while offsetting it against tax on outward supplies made from each such state. However, in many cases, […]

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