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 : 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 : Learn about Section 128A of CGST Act, introduced to reduce litigation in non-fraud cases, covering tax waivers, notified dates, co...
Goods and Services Tax : Learn how to address GST notices on excess ITC claimed in GSTR-3B compared to GSTR-2B with structured replies, reconciliation step...
Goods and Services Tax : The article analyzes the key GST provisions for e-commerce, focusing on regulatory frameworks, compliance requirements, and associ...
Goods and Services Tax : The GST Council has deferred decisions on insurance premium taxation, granting more time to the GoM to finalize its recommendation...
Goods and Services Tax : Tirumala Tirupati Devasthanam gets GST exemptions on religious services, but GST of ₹36.28 crore was paid in 2024-25. Details of...
Goods and Services Tax : NBEMS stopped collecting GST on course fees per court order. Refund processing has begun, but no enquiry has been instituted. Deta...
Goods and Services Tax : Tobacco tax revenue contributed 1.27%-2.75% of Gross Tax Revenue from 2016-2024. Funds are allocated across government programs, i...
Goods and Services Tax : The GST Council deferred a decision on reducing GST on health and life insurance premiums in its 55th meeting as GoM sought more t...
Goods and Services Tax : Andhra Pradesh HC quashes GST assessment order due to missing DIN, citing Supreme Court and CBIC guidelines. Fresh assessment dire...
Goods and Services Tax : Supreme Court rejects SLP of Goverdhandham Estate against Rajasthan HC's decision in GST dispute over ITC eligibility on elevators...
Goods and Services Tax : Madras High Court directed granting of one final opportunity of being heard as demanded by assessee on payment of 10% of the dispu...
Goods and Services Tax : Petitioner runs a hotel and registered under GST. It was issued a notice in GST ASMT-10 intimating certain discrepancies which sta...
Goods and Services Tax : Kerala HC orders IGST refund decision within two months, reviewing the petitioner’s “risky exporter” status. Refund claim pe...
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...
Goods and Services Tax : GST applicants in Maharashtra & Lakshadweep must complete biometric Aadhaar authentication & document verification at GST Suvidha ...
Goods and Services Tax : GST advisory clarifies E-Way Bill rules for goods under Chapter 71, excluding HSN 7117. Mandatory in Kerala; voluntary EWB generat...
Assistant Commissioner Vs C.P. Agro Industries (Rajasthan High Court) The Tax Board has neither recorded any cogent finding on merits of the case before setting aside the penalty nor it has considered the provisions of section 61 of the RVAT Act, 2003, more particularly, when the fact was proved before all the Authorities that Forms-C […]
Bharat Heavy Electricals Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) In this case here is no allegation raised by the department that the appellant is not eligible to avail credit of the duties / taxes paid on the inputs / input services. To put it more clearly, the appellant would be eligible […]
भारत में जीएसटी लाया गया था चार मुख्य उद्देश्यों की पूर्ति के लिए लाया गया था जिनमें से इनपुट क्रेडिट का निर्बाध या बाधा रहित होना सबसे बड़ा और प्रमुख उद्देश्य था. टैक्स बेस का बढना, राजस्व की अधिक प्राप्ती और टैक्स पर टैक्स लगना अर्थात कास्केडिंग इफ़ेक्ट को समाप्त करना अन्य बड़े उद्देश्य थे […]
In this article we will discuss about GST applicability in case of Hostels. Hostels can be of two types: (1) Hostels maintained by educational institutions (like many school and colleges provides Hostel facility / boarding school facility either compulsory or optional basis) (2) Private Hostels (Provided by individual operators to students and working professionals)
‘The services provided/to be provided in the ‘Theme Park & Museum’ by the applicant are classifiable under HSN Code 9996-item No. (vi) of col. No. 3 of entry No. 34 of the notfn No.11/2017-CT(R) dated 28.6.2017 under “Recreational, Cultural and sporting services other than (i), (ii), (ia). (ii) (iia), (iv) and (v) above” and is liable to GST @18%.’
GST Revenue Collection For January, 2022 Rs 1,38,394 crore Gross GST Revenue collected for January 2022 The gross GST revenue collected in the month of January 2022 till 3:00 PM on 31.01.2022 is Rs 1,38,394 crore of which CGST is Rs 24,674 crore, SGST is Rs 32,016 crore, IGST is Rs 72,030 crore (including Rs […]
Writ applicant could be said to be entitled to claim the refund of the IGST lying in the Electronic Credit Ledger as there is no specific supplier who can claim the refund under the provisions of the CGST Act and the CGST Rules as Input Tax Credit is distributed by the input service distributor.
Once again through this Representation draw your kind attention towards the fact that the due date for filing GSTR3b (monthly Return) is 20th February, 2022 and on the same day, it is the Election Day and complete holiday all over in Punjab. All Govt. Offices and CA’s/Tax Advisors’ offices shall remain closed due to declared holiday.
1. Goods and Service Tax (GST) is a levy on the supply of goods or services, Section 9 of the Central goods and service tax Act, 2017 (CGST Act, 2017) provides for levy and collection of taxes on supply of goods or services at such rate as may be notified but not exceeding the rate […]
The Confederation of All India Traders “Vyapar Bhawan” 925/1, Naiwala, Karol Bagh, New Delhi-110005. Phone +91-11-43032664, Telefax: +91-11-45089665 E-mail: teamcait@gmail.com Website: www.cait.in Ref. No.: 3178/1/51 18 February, 2022 Smt. Nirmala Sitharaman Hon’ble Minister for Finance Government of India New Delhi Dear Smt. Nirmala Sitharaman Ji, Subject : Withdrawal of proposed 12% GST tax rate […]
