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 : 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...
Government has issued a Notification No. 39/2021-CT dated 21.12.2021 vide which certain provisions viz. Section 7(1)(aa), 16(2)(aa), 74, 75(12), 83(1), 107(6), 129, 130, 151, 152, 168 of CGST Act,2017 are brought in to force w.e.f. 01.01.2022. It is pertinent to mention here that these provisions have been amended in the Finance Act,2021. Let’s discuss the amendments one by one.
In re Chep India Private Limited (GST AAR Tamilnadu) It is observed that the business model proposed is in the stage of contemplation and has not attained finality with respect to merger, disposition of the assets and the following supply, in as much as the applicant could not provide any finalized document such as MOU […]
In re Resonance Eduventures Limited (GST AAR Rajasthan) The order is important as it contradicts its own ruling in Symmetric Infrastructure Private Limited dated 02.09.2021 in which Supply of services of coaching to students which also includes along with coaching, supply of goods/printed material/test papers, uniform, bags and other goods to students was held as […]
In re Resonance Eduventures Limited (GST AAR Rajasthan) Q.1: Applicant (REL) is supplying services of coaching to students which also includes along with coaching, supply of goods/printed material/test papers, uniform, bags and other goods to students. Such supplies are not charged separately but a lump sum amount is charged, the major component of which is […]
The application is filed after the service is over. The work is over. Hence application is not maintainable as per Sec 95(a), so same cannot be admitted.
Confederation of All India Traders requested for deferment of implementation of levy of 12% GST on Textiles. As according to them increase in GST Rate on Textile is illogical and beyond the canon of GST tax structure particularly at a time when the domestic trade of the Country is on the verge of recovery from […]
Attention: Restrictions on availment of ITC as per GSTR-2A from 1st January 2022 . Arjuna (Fictional Character): Krishna, what is the new amendment that has been notified by the CBIC in respect of claim of ITC which will be applicable from 1st Jan 2022? Krishna (Fictional Character): Arjuna, Earlier taxpayer had been allowed to claim […]
CBIC clarifies on twitter on Explanation added in Section 75(12) of CGST Act vide Finance Act, 2021 with effect from 01.01.2022 which was notified vide Notification No. 39/2021–Central Tax | Dated: 21st December, 2021.Explanation added was as follows:- Explanation: For the purposes of this sub-section, the expression “self-assessed tax” shall include the tax payable in […]
Government has notified changes in following sections of CGST Act, 2017 wef 1st day of January, 2022 vide Notification No. 39/2021–Central Tax | Dated: 21st December, 2021 to give effect to Changes proposed in sections 108, 109 and 113 to 122 of Finance Act, 2021 (FA, 2021) :- -Section 7. Scope of supply.- -Section 16. […]
Offline Excel Utility 2.00 to Validate any GSTN Number- No VBA/No Macro.. therefore you can freely use it and share through mails/gmail. This is a free utility useful for CA Staff/Accounts professionals who have to deal with a lot of GST numbers while working on GST returns.. This file comes with built in formulas to […]
