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 instructed scrutiny officers not to raise defects where appellants have uploaded the required documents in prescribed form. ...
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% ...
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 […]
In re Adani Wilmar Limited (GST AAR Madhya Pradesh) Soya husk resulting from the extraction of Soyabean oil, being principal input/ ingredient for manufacture or processing of Cattle feed and Poultry feed which may become value added product in the market. Soya husk being principal input/ ingredient to Poultry feed and Cattle feed industry, which […]
Petitioner along with co-accused was found to have indulged themselves in evasion of the State Tax to the Govt., by flouting bogus firms and showing fake billings and transactions in order to draw the refund of the GST payment, and thereby had caused a loss to the tune of Rs.8.95 crore to the State Government.
Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes & Customs North Block, New Delhi-110 001 Tel. : +91-11-23092849, Fax : +91-11-23092890 E-mail : vivekjohri.irs@gov.in DO No. 04/CH(IC)/2021 27th December, 2021 As a new Batch of IRS (C&IT) officers readies to assume their new responsibilities, I was reminded of these […]
Government of Himachal Pradesh notifies Himachal Pradesh Swarn Jayanti (Legacy Cases Resolution) Scheme, 2021 which is applicable for (a) settlement of any additional demand pending for recovery pertaining to a financial year or any return period in respect of which assessment has been made, or (b) settlement of pending assessment and settlement of any demand […]
Restriction imposed under Rule 86A of the Central Goods and Services Tax Rules, 2017 should be lifted after the expiry of one year from the date of imposition of such restriction.
Existing provision of ITC Section 16 of the CGST ACT 2017 states that following condition has to be fulfilled for availing of ITC: a) Registered person should have Possession of tax invoice or debit note issued by a registered supplier. b) Registered person has received the goods or services. c) The tax charged has been […]
GST Return Working along with Annual Return (GSTR 9) and Audit (GSTR 9C) This file will be useful for regular GST return working along with Annual Return (GSTR 9) and Audit (GSTR 9C). Sheet ‘List’ can be used for change in the year.
Reverse Charge applicability on unregistered supplies for the period July 2017 to Oct 2017 The GST law was initially drafted in such a way that GST shall also be collected on supplies made by unregistered suppliers, hence brought the provision of Reverse Charge Mechanism on supplies received from unregistered suppliers w.e.f 01.07.2017 with an exemption […]
