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...
In re Suez India Private Limited (GST AAR West Bengal) Whether the supplies provided by the applicant to Kolkata Municipal Corporation shall be considered as divisible supplies and what would be its taxability under the GST Act. The contract for water loss management made by the applicant with Kolkata Municipal Corporation which includes construction of […]
In re Shiv Flour Mill (GST AAR West Bengal) Whether the supply of service provided by the applicant to Food & Supplies Department, Govt. of West Bengal by way of milling of food grains into flour for distribution of such flour under Public Distribution System is eligible for exemption under entry No. 3A of Notification […]
CBIC amends Notification No.11/2017- Union Territory Tax (Rate), dated 28th June, 2017 related to UTGST Rate on Services wef 01.01.2022 vide Notification No. 22/2021-Union Territory Tax (Rate) Dated: 31st December, 2021. MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 31st December, 2021 Notification No. 22/2021-Union Territory Tax (Rate) G.S.R. 925(E).—In exercise of the powers […]
CBIC amends Notification No. 8/2017-Integrated Tax (Rate) | Dated: 28th June, 2017 related to IGST Rate on Services wef 01.01.2022 vide Notification No. 22/2021-Integrated Tax (Rate) Dated: 31st December, 2021. MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 31st December, 2021 Notification No. 22/2021-Integrated Tax (Rate) G.S.R. 924(E).—In exercise of the powers conferred by […]
CBIC amends Notification No. 11/2017 – Central Tax (Rate), dated the 28th June, 2017 related to CGST Rate on Services wef 01.01.2022 vide Notification No. 22/2021-Central Tax (Rate) Dated: 31st December, 2021. MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 31st December, 2021 Notification No. 22/2021-Central Tax (Rate) G.S.R. 923(E).—In exercise of the powers conferred […]
Notification No. 21/2021-Union Territory Tax (Rate) | Dated 31st December, 2021 Government removed Entry No. 225 of Notification No.1/2017-Union Territory Tax (Rate), dated the 28th June, 2017 in UTGST ‘Schedule I –2.5%‘ by which Footwear were Taxed at the Rate of 5% (2.5% UTGST+2.50 % CGST) for Footwear of sale value not exceeding Rs.1000 per pair. […]
Notification No. 21/2021-Integrated Tax (Rate) | Dated 31st December, 2021 Government removed Entry No. 225 of Notification No.1/2017-Integrated Tax (Rate), dated the 28th June, 2017 in IGST ‘Schedule I –5%‘ by which Footwear were Taxed at the IGST Rate of 5% for Footwear of sale value not exceeding Rs.1000 per pair. Government has now inserted New […]
Notification No. 21/2021-Central Tax (Rate)| Dated 31st December, 2021 Government removed Entry No. 225 of Notification No.01/2017- Central Tax (Rate), dated the 28th June, 2017 in CGST ‘Schedule I –2.5%‘ by which Footwear were Taxed at the Rate of 5% (2.5% CGST + 2.50% SGST) for Footwear of sale value not exceeding Rs.1000 per pair. Government […]
अगर हम जीएसटी मे होने वाले बदलावों की बात करे तो इनका नाता 1 जनवरी की तारीख से विशेष रहा है। सरकार हर वर्ष नए साल की शुरुवात की तारीख से ही बहुत से बदलावों को लागू करती है और यह सिलसिला पिछले कुछ वर्षों से लगातार चला आ रहा है। अब तो ऐसा लगता है की मानो सरकार इन बदलावों के माध्यम से करदाताओं को हर साल नववर्ष का तोहफा दे रही है। इसी क्रम मे साल 2022 भी अपवाद नहीं है
Notification No. 40/2021 – Central Tax Dated. 29th December 2021 1. Rule 36(4) has been substituted to provide ITC shall not be available to the registered person unless such invoice and debit note has been reflected in GSTR 2B of said person. 2. The due date for GSTR 9 as well as for GSTR 9C […]
