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 : Detailed analysis of AAAR Chandigarh ruling on GST applicability for Chhattisgarh State Power Generation Company Limited's Abhivah...
Goods and Services Tax : Explore the GST implications on rejected paddy under Section 101 of CGST Act in Chhattisgarh. Learn about HSN classification, tax ...
Goods and Services Tax : Detailed analysis of GST AAAR Goas ruling on Chowgule & Company Pvt Ltd's appeal regarding IGST liability and unutilized ITC refun...
Goods and Services Tax : Explore the GST implications on one-time concession fees in the Goa Tourism Development Corporation Limited case. Detailed analysi...
Goods and Services Tax : Understand the ruling on GST input tax credit for demo cars used in business. Detailed analysis of the Sai Service Pvt. Ltd. case ...
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 Hon’ble Madras High Court in Greenwood Owners Association v. Union of India [ W.P. Nos. 5518 and 1555 of 2020 dated July 01, 2021] held that contribution by the members of the Resident Welfare Association (RWA) only in excess of Rs. 7500/- per month per member would be taxable under the Goods and Services […]
True tests for determining Composite & Mixed Supply under GST laws including analysis of position under foreign laws Introduction To determine whether a particular supply is a composite supply or mixed supply, we have to analyze the definition of composite supply and mixed supply. Composite Supply Definition As per Section 2(30) of CGST Act, 2017, […]
Advisory on GSTR1 Filing (11th August 2021) Currently, the Taxpayers are seeing the below statuses for GSTR1, after uploading of JSON file from the of Tool: 1. Processed with Error or 2. In Progress This is due to the fact that many offline utilities used by Taxpayers are not filling the Table 12-HSN wise summary […]
Union of India Vs Quarry Owners Association (Supreme Court of India) Rule 89(5) – Restriction on refund of ITC under inverted tax structure- SC reserves order Supreme Court reserved the order on constitutional validity and vires of Rule 89(5) of the CGST Rules which restrict the refund of taxes on input services under inverted tax […]
1. Availing ITC: Crediting the ITC in Electronic Credit Ledger is availing ITC. Crediting ITC to credit ledger results in to ITC availed. 2. Utilization of ITC: Debiting the ITC in the Electronic Credit Ledger is utilization of ITC. Debiting ITC results in to ITC utilized. 3. Interest under section 50: Wrong credit taken i.e […]
Union of India Vs Bangalore Turf Club Limited (Karnataka High Court) Karnataka High Court Stays the Judgment of Single Judge in which he held that Goods and Service Tax (GST) cannot be levied on the entire bet amount received in the totalisator as it would take away the principle that tax can only be levied on […]
Construction of Institute outside India when Service Provider and Service Recipient in India In M/s. Sri Avantika Contracts (I) Limited, [GST-AAR 05/2021 dated August 05, 2021], M/s. Sri Avantika Contracts (I) Limited (Applicant) has sought an advance ruling on the issues of applicability of Goods and Services Tax (GST) on construction of Police Academy in […]
GST Applicable on Renting of Immoveable Property by Tamil Nadu Labour Welfare Board to Government In M/s. Tamil Nadu Labour Welfare Board [TS-399-AAR(TN)-2021-GST dated June 18, 2021], M/s. Tamil Nadu Labour Welfare Board (Applicant) seek an advance ruling on applicability of Goods and Services Tax (GST) on registration of the Applicant and rental income received […]
CGST Commissionerate, Faridabad, Haryana has arrested two Directors of M/s. F2C Wellness Pvt. Ltd., Faridabad on charges of illegally availing and passing on input tax credit (ITC) by issuance of invoices without supply of goods.
Hon’ble High Court of Madras noted that it needs to be established that subject matter is one and the same and that mere pendency of proceedings before the State authorities is not a ground to restrain the Central authorities from issuing summons and conduct investigation regarding certain allegations.
