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Goods and Services Tax : The article explains that taxpayers with orders communicated before 1 April 2026 must file GSTAT appeals by 30 June 2026 to preser...
Goods and Services Tax : High Courts have held that taxpayers with cancelled GST registrations cannot be expected to monitor the portal continuously, makin...
Goods and Services Tax : The article examines the benefits and trade-offs of the composition scheme, helping small businesses determine whether the concess...
Goods and Services Tax : The article explains that audits and investigations serve distinct legal purposes under GST and require different taxpayer respons...
Goods and Services Tax : The article explains how taxpayers should compute ITC reversal when both Rule 37 and Rule 38 apply. It emphasizes that duplicate r...
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...
Today we will do a study of Section 8 of CGST Act, 2017 which talks about tax liability on composite and mixed supplies Firstly, we’ll get acquainted with the legal provision, then relevant definitions and eventually we’ll get through the explanations w.r.t. the legal provisions. Section 8 of CGST Act, 2017 The tax liability on a […]
The Budget -2022 has brought many changes in the Goods and Services Tax (GST). We are going to discuss those important changes in this article. 1. Clause 99 of the Finance Bill -2022 seeks to amend section 16 of the Central Goods and Services Tax Act, 2017 – SECTION 16 DEALS WITH INPUT TAX CREDIT;
1) Meaning of Attachment of Property If the government attaches the property of a person, the person cannot transfer the said property to anyone else. Even if he does manage to transfer the attached property, the transfer shall be deemed void and thus not recognised by law. Even bank accounts can be attached – he […]
It is that time of the year when we have to learn, Unlearn and Re-Learn few things. Yes, the Budget 2022 has brought in few amendments via Finance Bill, 2022. Though, the changes this year are quite few it is important to keep ourselves abreast with latest updates. This Article Summarises certain significant amendments brought […]
UNION BUDGET 2022-2023 HIGHLIGHTS OF THE FINANCE BILL, 2022 The fourth Union Budget presented by the Finance Minister Smt. Nirmala Sitharaman on 1st February 2022; was like a booster dose for the economy in the endemic/post-pandemic era wherein the Government has chosen to lead the path by heavily increasing the capital expenditure to create a […]
Punjab & Haryana HC quashed the detention order and notice issued under Section 130 of the CGST Act, whereby the Petitioner’s goods were seized by the Authorities for the non-payment of tax by the supplier of goods.
Article explains about New Functionalities made available for Taxpayers on GST Portal (January, 2022) which are related to GST Registration, GST Returns, GST Return, GST Payments and Changes made in Front Office Menu on the GST Portal. 1. Registration 1. Aadhaar authentication made mandatory for filing of Revocation application in Form REG-21 by Normal Taxpayers […]
Officers of CGST, Navi Mumbai have busted a racket which issued bogus invoices of Rs 60 cr and fake ITC of Rs 10.68 cr & arrested proprietor of M/s Navnit Steel on 02.02.22. He has been remanded to JC for 14 days by Judicial Magistrate. CGST Navi Mumbai Commissionerate busts fake ITC racket of Rs. […]
There are many taxation provisions affecting the E-Commerce transactions in Income Tax as well as GST. The government is introducing various sections in both the taxation regimes, that is Direct and Indirect Tax so as to evade non-taxation of the transactions and obtaining tax benefit.
HC held that condition precedent for exercise of power under Rule 86A of the GST Rules is the availability of credit in the electronic credit ledger which is alleged to be ineligible. If credit balance is available, then the authority may, for reasons to be recorded in writing, not allow the debit of amount equivalent to such credit. However, there is no power of negative block for credit to be availed in future.
