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...
HC quashed detention orders passed by non-jurisdictional authority i.e., Roving squad and directed assessee to forward all documents to concerned jurisdictional assessing officer, who shall take up the issue and decide the same.
In order to comply with the provisions of the said Act for the purpose of TDS, the following steps are required to be taken by the DDOs: A. Registration as Tax Deductors in the GST common portal. B. Deduction of TDS amount as per the provisions from the bills to be paid to the suppliers/deductees. C. Deposit the TDS amount in to appropriate Government account(s). D. File tax Returns for TDS within the prescribed time limit.
Understand the recent changes in reporting Input Tax Credit (ITC) claims in GSTR-3B Table 4. Explore the revised format, capturing eligible and ineligible ITC, bifurcating reversals, and ensuring accurate fund settlement between Central and State Governments. Get insights on reporting eligible ITC under various categories, the bifurcation of ITC reversed, and crucial details for compliance. Stay informed on the net ITC available and other essential aspects. Ensure correct ITC reporting in accordance with the law for seamless compliance.
Held that while the owner or any person transporting the goods has been granted the right to seek release, the transporter has right to seek the release of conveyance alone.
Held that the proper officer cannot transform the detention proceedings into a confiscatory proceeding. Further, power of confiscation can be invoked only in extraordinary circumstances.
In re KMV Projects Limited (GST AAR Karnataka) a. Works contract services executed to Public works Department, Government of Karnataka, for Construction of Airport Terminal Building in Shivamogga are liable to tax at 9% CGST as per entry No. 3(xii) of Notification No. 11/2017-Central Tax (Rate), dated: 28.06.2017 . b. Works contract services executed to […]
Whether thermal based fogging machines used for mosquito/health/ pest/vector control can be classified as mechanical sprayers
Telangana HC held that Refund is allowed in Inverted Duty Structure when Goods are supplied to Government at Concessional Rates (same HSN but Input at full rate)
Dive into a case study on Reverse Charge Mechanism (RCM) on Renting of Residential Dwelling Units under GST. Explore the implications, intricacies, and challenges faced by a registered person dealing with consultancy services. Uncover the nature of the transaction, tax liabilities, and potential issues related to compulsory registration. Gain insights into the complexities and possible clarifications needed for effective compliance.
In re Vadilal Industries Ltd. (GST AAAR Gujarat) Whether the product viz. ‘Paratha’ i.e. various varieties of Paratha produced by the applicant merit classification under HSN Code 19059090 & Whether the product, namely, ‘Paratha’ i.e. all varieties of Paratha produced by the applicant are chargeable to 5% GST (i.e. 2.5% SGST and 2.5% CGST) under […]
