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 : This article explains the extent of the burden of proof under Section 155 of the CGST Act. The key takeaway is that recipients mus...
Goods and Services Tax : Dual Control Without Coordination: How CGST–SGST Jurisdiction Gaps Are Trapping Taxpayers in Parallel Proceedings Overview One o...
Goods and Services Tax : The debate over mandatory pre-deposit in GST penalty-only proceedings has gained momentum after the Finance Act, 2025 amendment. C...
Goods and Services Tax : The article examines whether automated interest notices for FY 2019–20 can survive after limitation under Section 73 has expired...
Goods and Services Tax : The Court held that absence of lorry receipts or weighment slips, by itself, cannot justify denial of Input Tax Credit when invoic...
Goods and Services Tax : Stakeholders identified persistent issues in GST registration, cancellations, and refund processing affecting MSMEs. The consultat...
Goods and Services Tax : The Rajasthan GSTAT Bar has urged the Tribunal to adopt a pragmatic approach by accepting pre-deposits made through the Electronic...
Goods and Services Tax : Haryana recorded the highest State GST growth rate in India at 22% in May 2026. The achievement is attributed to strong tax admini...
Goods and Services Tax : Practitioners are reportedly following different methods while completing GSTAT appeal forms because of inadequate guidance. The r...
Goods and Services Tax : The certificate clarifies that dealing and investment in securities are outside the scope of GST. Companies engaged solely in secu...
Goods and Services Tax : The Telangana High Court granted bail to an accused in a Rs.30 crore fake GST ITC case after noting that no complaint had been fil...
Goods and Services Tax : Considering Clauses 7 and 7.1 of the 2022 Circular, the Court found that the amount in question appeared to be compensation rather...
Goods and Services Tax : The Allahabad High Court held that GST appellate authorities cannot dismiss appeals solely on limitation without examining the act...
Goods and Services Tax : The Punjab and Haryana High Court directed the competent authority to decide a representation alleging fraudulent GST record manip...
Goods and Services Tax : The Karnataka High Court set aside a GST adjudication order after finding that the authority incorrectly stated that no reply had ...
Goods and Services Tax : GSTAT Mumbai Bench has officially commenced functioning, making it mandatory for taxpayers within its jurisdiction to file appeals...
Goods and Services Tax : The Committee recommended replacing daily cause lists with weekly schedules and permitting supplementary lists when necessary. The...
Goods and Services Tax : GSTN has postponed the implementation of mandatory "Ship To GSTIN" capture and voluntary E-Way Bill closure to 1 August 2026. The ...
Goods and Services Tax : Gross GST collections reached ₹1.94 lakh crore in May 2026, registering 3.2% growth. The increase was driven largely by a 19.1% ...
Goods and Services Tax : The West Bengal GST Department ruled that intra-State movement of goods related to job work remains exempt from e-way bill generat...
The gross GST revenue collected for May 2023 in India amounted to ₹1,57,090 crore, representing a 12% year-on-year growth compared to May 2022. This marks the 14th consecutive month with GST revenues exceeding ₹1.4 lakh crore and the 5th time crossing ₹1.5 lakh crore since the implementation of GST. The revenue from import of goods […]
Stay updated on recent GST developments until May 1, 2023. Explore insights into India’s economic growth projections, tax revenue expectations, and global positioning. Learn about the initiation of registration verification to counteract fake invoices and tax evasion. Discover CBIC’s advice on integrity in public life and updates on e-invoice thresholds and automated GST return scrutiny.
Understand the significance of Proper Officers authorization in issuing notices under Section 61 read with Rule 99 of the CGST Act. Learn from a recent case involving M/s. Sudhakar Traders, where the High Court set aside a notice due to lack of Proper Officer’s authorization. Stay informed about the legal provisions and ensure adherence to transparency and legality in the scrutiny process.
Madras High Court directed the petitioner to deposit maximum penalty of 200% of the tax involved in detention matter as once the mandatory pre-deposit is complied, the order has no force and all the further recovery proceedings will be subject to final outcome of the appeal.
Chairman, CBIC shared updates and achievements vide his Weekly newsletter dated 02.06.2022. CBIC Chairman reports on discussions held during a conference on marine assets and preventive functions in Vishakhapatnam. he further updates on ADVAIT Hackathon on Data Analytics, encouraging a data-driven culture within the organization. Additionally, the Directorate of Revenue Intelligence (DRI) recently seized a […]
Understand the GST implications on goods sent for exhibition. Learn about the criteria for considering an activity as a supply, exceptions under Schedule 1, and the importance of consideration. Goods sent for exhibition, not covered by Schedule 1, are not initially considered a supply due to the lack of consideration. Explore scenarios where goods sent for exhibition may be treated as supply, issuance of tax invoices, and registration requirements.
Navigate the GST registration process for One Person Companies (OPCs) with ease. Learn the step-by-step guide for online registration, including the workaround for selecting OPC. Understand the necessary documents required, from PAN cards to address proofs. Follow the detailed process, from generating a Temporary Reference Number (TRN) to receiving the Registration Certificate (RC). Empower yourself with a comprehensive guide to streamline GST registration for your One Person Company.
Unlock the intricacies of Reverse Charge Mechanism (RCM) under GST in this comprehensive article. Delve into the legal aspects, key sections, and benefits of RCM, along with the consequences of non-payment. Understand registration criteria and considerations for RCM transactions, ensuring compliance with GST regulations. Explore a detailed list of goods and services subject to RCM, and grasp the benefits, consequences, and important considerations for businesses involved. Stay informed to navigate the complexities of RCM successfully.
Explore the E-Invoice era in India under the GST regime. Learn about the applicability, threshold limits, and footprints of the E-invoicing system. Discover the process of generating E-invoices, exemptions, QR code requirements, and consequences of non-compliance. Gain insights into the types of documents covered and the mandatory data embedded in the QR code. Stay informed about the cancellation process, penalties for non-compliance, and the significance of E-invoices for businesses with turnovers exceeding specified limits.
Dive into the intricacies of CGST Section 16: Eligibility, Conditions & Restrictions for Input Tax Credit (ITC) on goods and services. Learn about the criteria, time limits, and consequences of non-compliance. Explore the importance of valid invoices, restrictions on personal consumption, and the reversal of ITC. Stay informed to navigate the complexities and avoid penalties while optimizing your tax benefits.
