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...
In re M/s. Cigma Medical Coding Pvt Ltd. (GST AAR Kerala) 1. Whether the payment made to American Academy of Professional Coders (AAPC) as examination fee for students on behalf of some of the students of the applicant institute as a pure agent is service under GST and is there any tax liability for the […]
In re Alleppey Fibretuft Pvt Ltd (GST AAR Kerala) 1. Notification No.34/2017 – Whether or not item number (A) (xiii) in Schedule 1 —2.5% (which reads as in SI.No.219, in column (2), for the figure, ‘5705’, the figures ‘5702, 5703, 5705’, shall be substituted), referred to in Notification No.34/2017-Central Tax (Rate) dated 13.10.2017 is meant […]
In re ST. Thomas Hospital (GST AAR Kerala) Composite supply where the principal supply is health care service which is exempted. The eligibility of credit of tax paid on the inputs and input services used for taxable as well as exempted supplies are governed by the provisions of section 17 (2) of the CGST act. […]
In the judicial context, it is the reason which is cited for arriving at a decision in a case. Such reason is not the law that is getting attracted in the contemporary case but is the necessary notion which helps the court arrive at a particular decision.
HC set aside the best judgment assessment order passed for non-compliance with the request to file GSTR-3B return, by the Assistant Commissioner under Section 62 of the Central Goods and Services Tax Act, 2017
In re United Rubber Industries (GST AAR Kerala) Whether ‘Mats, Mattings and Floor Covering of Coir’, if backed by PVC, Rubber, Latex etc. would fall under Tariff Headings 5702, 5703 & 5705 at SI. No.219 of Schedule — I of Notification No.1/2017-CGST (Rate) dated 28.06.2017, within the 5% tax net, depending upon the respective manufacturing […]
A reply to RTI Filed by a CA Ram Bajaj from Rajasthan revealed that CBIC has collected Penalties of Rs. 102 Crore For financial Year 2017-18, Rs. 479 Crore For financial Year 2018-19, Rs. 567 Crore For financial Year 2019-20 and Rs. 461 Crore For financial Year 2020–21 (Till February 2021). CBIC has collected around […]
In the present case, Petitioner submits that Section 67 of CGST cannot be against the future receivables and prays for lifting of the impugned attachment, pending issuance of SCN and determination of tax liability. Madras High court held that attachment proceedings cannot be at the cost of right of provision under Article 19(1)(g) of the Constitution which provides right to practise any profession, or to carry on any occupation, trade or business.
In the COVID-19 pandemic, businesses find it increasingly difficult to meet their contractual obligations, which results in non-performance/delays of agreed obligations. These defaults are the primal reason for surge in claims for liquidated damages, especially in cases where the plea of force majeure (unforeseeable circumstances that prevent someone from fulfilling a contract) is untenable. With […]
This article is discussing the limitation period to avail the input tax credit in regard to Debit Note on the perception of amendment happened in section 16(4) of the CGST Act with effect from 01-01-2021 and on the perceptive of the Advance Ruling in the case of M/s. I-Tech Plast India Private Limited held by […]
