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Goods and Services Tax : The Goods and Services Tax (GST) regime in India aims to establish a transparent and efficient indirect tax system. Despite the se...
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 : 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 Kerala High Court held that a composite show cause notice issued for multiple assessment years was legally unsustainable. The ...
Goods and Services Tax : The Kerala High Court held that issuing one show cause notice for multiple financial years is not legally sustainable. While quash...
Goods and Services Tax : The Bombay High Court held that TCS paid under protest before assessment must be considered while calculating the mandatory pre-de...
Goods and Services Tax : The Court held that a purchasing dealer cannot be denied input tax credit solely because the supplier failed to deposit tax with t...
Goods and Services Tax : The Madras High Court admitted writ petitions challenging a GST demand arising from the classification of logistics services as in...
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% ...
10B. Aadhaar authentication for registered person .— The registered person, other than a person notified under sub-section (6D) of section 25, who has been issued a certificate of registration under rule 10 shall, undergo authentication of the Aadhaar number of the proprietor, in the case of proprietorship firm, or of any partner, in the case of a partnership firm, or of the karta, i
The total turnover of the firms of the accused is approximately Rs. 400 Crores and amount of GST fraud committed by the firm was to the tune of Rs. 35 Crores. Recovery of Rs. 5 Crore approx. has also been made including blocking of ITC of Rs. 1.2 Crore.
AB Traders Vs State of Gujarat & 1 Other(S) (Gujarat High Court) 1. The petitioner, which is a proprietorship firm, received order for purchase of arecanut from a buyer in New Delhi. The petitioner appointed transporter for such transportation. It was specifically conveyed to the transporter that movement of goods was to be commenced only […]
Finally, after facing every step of hurdle during past financial year, the final goal of every taxpayer is to assess their business records and analyse and correct the mistakes made during the past financial year either through GSTR-1 and GSTR-3B of September, 2021, following the end of financial year, being 2020- 21 Section 110 and […]
September is very crucial month from Annual GST compliance Perspective, as September’s 3B filing date is the last chance to rectify the Input Tax Credit & Output GST Liability pertaining to financial year 2020-21. In this article an attempt has been made to elaborate “Must do Things” before filing 3B of September 2021 to be […]
Analysis of Circular No. 161/17/2021-GST Dated: 20th September 2021 –What is export of services –Section 2(6)(v) of IGST ACT 2017- • Export of services defined in Sec 2(6) –IGST ACT 2017 as under- Export of services means- I. The supplier of service is located in India; II. The recipient of service located outside India; III. […]
The GST Council held its 45th GST Council Meeting on 17 September 2021 in Lucknow. This meeting garnered a lot of attention from the larger audience and market owing to the fact that the Council was finally about to discuss the fate of bringing petrol and diesel within the four walls of GST taxation and to […]
[Ref:Circular No. 160/16/2021-GST, dated 20th September, 2021] In exercise of its powers conferred by Section 168(1) of the Central Goods and Services Tax Act, 2017 ( CGST Act), CBIC has clarified, vide Circular No. 160/16/2021-GST, dated 20th September, 2021 in respect of carrying a physical copy of invoice during movement of goods in cases where invoice has […]
Circular No. 159/15/2021-GST dated 20.09.2021 It has clarified the scope of ‘Intermediary services’ under the GST regime. The concept of intermediary having been borrowed from the erstwhile Service Tax Regime is defined under section 2(13) of the IGST Act to mean a broker or agent or any other person who arranges or facilitates supply of […]
Section 16(2)(aa) of CGST Act, 2017 was inserted vide Section 109 of Finance Act, 2021 applicability of which is yet to be notified. Extract of Proposed Section Section 16(2)(aa) of CGST Act, 2017 is as follows:- (aa) the details of the invoice or debit note referred to in clause (a) has been furnished by the […]
