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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% ...
Commissioner of State Tax, Maharashtra State, Mumbai hereby amends the Notification No. DC (A & R)/PWR /JURIS-2012/2/ADM-8, dated the 6th November 2012, as follows, namely : —
The intermediary service has been a controversial subject in cross border trade, since the days of Service Tax. The foremost controversy is on the outbound leg, as in if the services qualify as ‘intermediary services’, the place of supply becomes ‘the location of supplier of services’, and therefore ousting the services from the purview of […]
CBIC tweeted on 22.09.2021 as follows:- GST Update on difficulty in updation of Electronic Cash Ledger on 20.09.2021 A few taxpayers have reportedly faced difficulty in the updation of their Electronic Cash Ledger on September 20, 2021 while filing their GSTR-3B returns. To mitigate their difficulties, GSTN has been directed to take up the issue […]
No Interest Proceedings Can Be Invoked On Ineligible Input Tax Credit Availed But Not Utilized In GST Returns Recent 45th GST Council meeting has put logical end in relation to demand of interest on availment of Ineligible Input Tax Credit but not utilized in GST Returns. Generally, availment of Ineligible Input tax credit can arise […]
Introduction On historic day of 1st July 2017, GST was introduced by pressing the bell by then President and Finance Minister, the person who plays key role even in roots of GST honorable Late Shri Pranab Mukherjee, along with the prime minister of India. The very basis of GST was to remove the cascading effect […]
Various circulars have been issued by the CBIC today to in line with the recommendations of the 45th GST Council meeting. Synopsis of the same is as follows: ♦ Circular No. 159/15/2021-GST Dated: 20th September 2021: Clarification has been provided on doubts related to scope of “intermediary” as per Sec 2(13) of IGST Act. Primary […]
Analysis of Circular No. 161/17/2021-GST: Clarification Relating to Export of Services-Condition (v) of Section 2(6) of the IGST Act 2017 Question: whether the supply of service by a subsidiary/ sister concern/ group concern, etc. of a foreign company in India, which is incorporated under the laws in India, to the foreign company incorporated under laws […]
Analysis Of Circular No. 160/16/2021-GST: Clarification In Respect Of Section 16(4) For Debit Notes, Carrying Physical Copy Of E-Invoice During Transportation & Refund Of Gst On Goods Where Export Duty Is Applicable 1. SECTION 16(4) FOR DEBIT NOTES: 1. From 1.1.2021, where for Debit Notes ITC can be availed by 30th September of the next […]
Analysis of Circular No. 159/15/2021-GST: Clarification on Doubts Related to Scope of Intermediary I. Evolving Jurisprudence in GST on Intermediary Services: Case Laws: 1. 2021-VIL-458-BOM: DHARMENDRA M. JANI Vs UNION OF INDIA AND OTHERS held as under: Challenge to Constitutional validity of 13(8)(b) and section 8(2) of the IGST Act, 2017 to the extent that […]
CBIC vide Circular No. 161/17/2021-GST dated 20th Sep, 2021, clarifies doubts on whether the supply of service by a subsidiary/ sister concern/ group concern, etc. of a foreign company in India, which is incorporated under the laws in India, to the foreign company incorporated under laws of a country outside India, will hit by condition […]
