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 legal significance of a Show Cause Notice under GST and why it forms the foundation of adjudication proc...
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 : 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 : Modine Thermal Systems Private Limited Vs State of Uttarakhand and Others (Uttarakhand High Court) The petitioner challenged an as...
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 : 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...
Analysis of The Applicability of The Cost of The Diesel, Engine oil, And Filters In The Light of The Karnataka Aar Ruling on 30.07.2021 Case Name: In re Goodwill Auto’s (GST AAR Karnataka) Appeal Number : Advance Ruling No. KAR ADRG 44/2021 Date of Judgement/Order: 30/07/2021 THIS ADVANCE RULING IS COMPLETELY FLAWED 1. ANALYSIS OF […]
Twin Disc Power Transmission Pvt. Ltd Vs Deputy Commissioner (ST), GST – Appeals (Madras High Court) Whether in some extraordinary or exceptional circumstance, a GST refund application can be permitted to be filed manually? He held that in some extraordinary or exceptional circumstance, a refund application can be permitted to be filed manually and such […]
GST and Service tax on redevelopment of societies 1. GST and service tax on flats given free of cost to members of the society has been a bone of contention 2. Even though Hyderabad bench of honorable Tribunal in the case of Vasantha Green Projects [2019 (20) GSTL 568] has held that when the developer […]
Quest Global Engineering Services Private Limited Vs Deputy Commissioner (Madras High Court) Neutralise alleged excess GST payments through credit note as refund application is time barred The Hon’ble Madras High Court in Quest Global Engineering Services Private Limited vs The Deputy Commissioner of GST and Central Excise [W.P. No. 12105 of 2020 and WMP No. […]
U P Telelinks Limited Vs State of Uttarakhand (Uttarakhand High Court) Shri Akash Deep Singh, learned counsel for the petitioner. Shri Pradeep Joshi, learned Standing Counsel for the State of Uttarakhand / respondent no. 1 and 2. Shri V.K. Kaparwan, learned Standing Counsel for the Union of India / respondent no. 3. There is no […]
DGGI Gurugram officials bust nexus of 93 fake firms issuing fake input tax credit invoices of Rs 491 crore, arrest one The Gurugram Zonal Unit (GZU) of Directorate General of GST Intelligence (DGGI), has arrested one person on 18.01.2022 under the provisions of the GST Act on charges of running multiple fake firms on the […]
Proof of Place of Business: India is known for undivided large families, where the family members and the relatives stay together under one roof. But such person may not be from the said family as defined by western notion of family. The property is in the name of one person, electricity bill in the name of another. The rules provide for consent letter of property owner/holder. But many officers insist upon registered rent agreement otherwise registration is rejected. Further, registration of rent agreement can be done within four months of execution. Hence registered rent agreement may not be insisted.
Today we will summarize the scope of supply under GST. So, let’s follow the section 7 of CGST Act, 2017, limb by limb. Section 7(1) Inclusions in supply Sec 7(1) Supply Includes Sec 7(1)(a) Sec 7(1)(b) Sec 7(1)(c ) ♦ All forms of supply of goods &/or services such as -Sale, -Transfer, -Barter, -Exchange, -Licence, -Rental, […]
Whether the Applicant can avail the Input Tax Credit of the full GST charged on invoices of the supply or a proportionate reversal of the same is required in case of post purchase Cash discount for early payment and incentive/schemes provided through credit note without adjustment of GST by the supplier to the applicant?
Why GST Aadhaar Authentication needed? > IGST (Export) refund in Automatic route >ITC refund in export >ITC refund in Inverted duty > New Registration WILL BE STUCK until Primary Authorized Signatory’s Aadhaar is not AUTHENTICATED So DO now If name mismatch or for any other reason if Aadhaar Authentication Failed. what will be repercussions? > […]
