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 : From April 1, 2025, ISD registration under GST is mandatory for distributing input service ITC across branches. Applies only to se...
Goods and Services Tax : Explore constraints of CGST Rule 39(1A) in transferring input tax credits, impacting working capital and compliance for businesses...
Goods and Services Tax : GSTN’s new protocol will treat selected IRN input fields as case-insensitive. This includes GSTINs, invoice numbers, and documen...
Goods and Services Tax : Time limits on GST input tax credit for capital goods hurt genuine business operations and distort investment decisions. Here's wh...
Goods and Services Tax : Key changes in the Finance Act 2025 include updates to CGST, Customs, Excise, and Service Tax laws, focusing on tax credit, provis...
Goods and Services Tax : GST appeal challenges demand based on TDS mismatch and lack of PMT-09 functionality to transfer cash ledger between GSTINs during ...
Goods and Services Tax : Analysis of GST collection targets vs. actuals, tax evasion cases, and govt measures like e-invoicing and analytics to improve com...
Goods and Services Tax : India implements digital tax reforms, AI tools, and compliance measures. No new 5% GST on food delivery apps. Learn about tech-dri...
Goods and Services Tax : ndia's GST Council examines 5% GST on food delivery apps like Zomato, Swiggy. Restaurant services face 5% GST without input credit...
Goods and Services Tax : The Sales Tax Bar Association (STBA) Delhi seeks an extension of the GST Amnesty Scheme deadline to 30th June 2025 due to taxpayer...
Goods and Services Tax : Assam High Court addresses GST notice validity in DNA Agrotech case, focusing on Section 73 compliance and proper show cause notic...
Goods and Services Tax : Allahabad High Court sets aside GST order with higher demand than show-cause notice, citing violation of Section 75(7) of the GST ...
Goods and Services Tax : Petitioner in response had made a representation informing the respondent-BDA that, what was offered to him was a full completed a...
Goods and Services Tax : Jharkhand HC orders Rs 1.23 Cr GST Cess ITC refund to Tata Steel for exports, quashing rejection based on extraneous grounds. Cite...
Goods and Services Tax : Chhattisgarh High Court grants bail to Rohit Singla in a GST fraud case, citing delayed trial and conditions for release....
Goods and Services Tax : Kerala SGST assigns Section 74A functions to officers, amending Circular 5/2023 as per 53rd GST Council meeting recommendations. E...
Goods and Services Tax : Kerala SGST clarifies interest waiver scheme under Section 128A, detailing rules for handling tax demands and self-assessed tax re...
Goods and Services Tax : From June 1, 2025, IRN generation will treat invoice numbers as case-insensitive. All formats will be converted to uppercase....
Goods and Services Tax : GST registration in Assam now requires biometric Aadhaar authentication and document verification at GST Suvidha Kendras for selec...
Goods and Services Tax : India's GST revenue grew in March 2025. View gross and net collections, state-wise data, and growth percentages in this official r...
In re Star motors & Other 27 Applicants (MVAT AAR Maharashtra) Q.1 Whether the One time ‘RTO Tax (Road Tax),’ required to be paid to Maharashtra Government for use of Motor Vehicle collect and paid by the dealer for the purchaser of Motor Vehicle and Insurance premium’ after registration of Motor Vehicle on the name of purchaser […]
Whether the first proviso to section 54(3) of UPSGST / CGST Act, prohibiting refund of unutilized ITC is applicable in case of exports of goods which are having NIL rate of export duty.
Since the major part of the work order, i.e., about 91%, is ‘Earth Work, the said work order of JV qualifies for the benefit of exemption under Sr. No. 3A of the Notification No. 12/2017-CTR dt. 08.06.2017, as amended by Notification No. 2/2018-CTR dt 25.01.2018, i.e. GST rate is NIL as Sr. no. 3 of Eleventh Schedule of Article 243G of the Constitution
As per stages of completion of work, Ai raising invoice to GMIDC, Aurangabad and on the same basis, as a JV member, applicant is raising invoice to N. Applicant, as a Ai member has got work order consisting of Earth Work such as Excavation for Tunnel, removing of excavated stuff, providing steel support, rock bolting, reinforcement, fixing of chain link, cement concerting etc. wherein total earth work is approximately 91%, construction work being around 9% wherein transfer of property is involved.
Maharashtra Settlement Arrears Tax, Interest, Penalty Late Fee Act, 2022 shall be applicable for the settlement of arrears of tax, interest, penalty and late fee under the various Acts administered by the Department. Arrears of tax, interest, penalty or late fee for the periods ending upto 30th June 2017
HC observed that show cause notices, referred to above, and the impugned order are as vague as anything. The issue is now covered by the decision of this Court in the case of Aggarwal Dyeing and Printing Works vs. State of Gujarat & 2 Ors., Special Civil Application No.18860 of 2021, decided on 24.02.2022.
Refund under section 77 of the UPSGST Act / section: 19 of the IGST Act would not be available where the taxpayer has made tax adjustment through issuance of Credit note under section 34 of the UPSGST Act in respect of the said transaction’
Government from time to time has provided for reimbursement of SGST on specific films (hereinafter read as films). Various representations have been received both from the trade and the field formations to provide for a uniform procedure to apply for such reimbursements.
Tahura Enterprise Vs Union of India (Gujarat High Court) HC take notice of the fact that the Central Board of Indirect Taxes and Customs extended the time limit for filing application for revocation of cancellation of registration and the limitation for all the orders passed on or before 12.06.2020 was to effectively commence from 31.08.2020. […]
HC set aside the demand order passed in Form DRC-07 by the Revenue Department, on the grounds of non-speaking order. All the relevant aspects of the matter were not considered and were not reflected in order.
