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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...
The Central Government vide Notification No. 39/2021 – Central Tax dated 21.12.2021 seeks to bring into force certain clauses of Finance Act, 2021 prospectively from 1st January 2022 and some clauses which are effective retrospectively from 1st July 2017. Summary of the analysis of amendments are as follows: Amendment to Section Clause as per Financial […]
The concept of ‘fixed establishment’ under GST in India is an important one as it impacts service providers and those receiving services and having operations across multiple units located across different States. Its importance stems from the fact that where a person is said to have a fixed establishment in a particular State and can […]
‘A penalty imposed for a tax delinquency is a civil obligation, remedial and coercive in its nature, and is far different from the penalty for a crime or a fine or forfeiture provided as punishment for the violation of criminal or penal laws.’ Every fiscal statute to exact taxes needs compliance of provisions and consequences […]
In re Mahaveer Shantilal Bafna (Proprietor M/s. Ram Traders) (GST AAR Tamilnadu) Whether Fusible Interlining Fabrics of Cotton (FIFC) fall for classification under HSN Code 5903 or under Chapter 52 (heading depending upon weightage of cotton in the fabrics) AAR hold that the Fusible Interlining Fabrics of Cotton (FIFC) fall under CTH 5903 for the […]
In re International Inspection Services Private Limited (GST AAR Telangana) International Inspection Services Private limited supply inspection and expediting services during the manufacturing of equipment and packing of equipment/material in India and also abroad. They perform the inspection services for their foreign clients in respect of the equipment/machinery/material in India but which is intended to […]
Tax Bar Association, Bhilwara has made a Request to extend due date for submission of FORM GSTR-9, GSTR 9A and GSTR 9C under GST for the FY 2020-21 by two Months i.e. up-to 28th February, 2022, so that reconciliation work with Audited Financial Statements can be completed by the taxpayers after completion of their Income […]
With the start of new calendar year 2022, the GST law also enters into its new era by enacting various amendments in GST Law which was proposed in the Finance Act, 2021. The list of changes being made effective from 1st of January, 2022 is as below1. Service provided to members There has been long […]
After notifying the Himachal Pradesh Swarn Jayanti (Legacy Cases Resolution) Scheme, 2021, the Himachal Pradesh State Government notifies the Procedure to carry out the purposes of said Scheme vide notification no. No. EXN-FO(10)/81/2021 dated 29.12.2021. GOVERNMENT OF HIMACHAL PRADESH DEPARTMENT OF STATE TAXES AND EXCISE Shimla-2 Notification No. EXN-F0(10)/81/2021 | Dated: 29th December, 2021 In […]
DGGI Ahmedabad seizes more than Rs 177 crore in Kanpur search operations Search operations in related premises continue with recovery of Rs 17 crore, 64 kg gold and 600 kg sandalwood oil worth Rs 6 crore The Ahmedabad unit of Directorate General of GST Intelligence (DGGI) on 22.12.2021 initiated search operations in Kanpur at the […]
Amendment in Rates of GST compensation cess under GST (Compensation to States) Act, 2017 vide Notification No. 2/2021-Compensation Cess (Rate), Dated: 28.12.2021 by amending Notification No 1/2017- Compensation Cess (Rate) dated 28.06.2017. MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 28th December, 2021 Notification No. 2/2021-Compensation Cess (Rate) G.S.R. 901(E).— In exercise of the powers […]
