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 : 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 Madras High Court admitted writ petitions challenging a GST demand arising from the classification of logistics services as in...
Goods and Services Tax : The Court held that producing an accused before a Magistrate in another State without obtaining transit remand rendered the detent...
Goods and Services Tax : The High Court set aside the order rejecting ITC after finding that the taxpayer s case required examination under Section 16(5) o...
Goods and Services Tax : The Telangana High Court declined to examine the merits of GST refund rejection orders and directed the taxpayer to avail the stat...
Goods and Services Tax : The Telangana High Court refused to entertain a writ petition challenging a GST appellate order due to delay and the availability ...
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% ...
Whether carrying physical copy of invoice is compulsory during movement of goods in cases where suppliers have issued invoices in the manner prescribed under rule 48 (4) of the CGST Rules, 2017 (i.e. in cases of e-invoice).
The GST Council’s 45th meeting was held on 17th September, 2021 in Lucknow under the chairmanship of FM Smt. Nirmala Sitharaman. The GST Council has inter-alia made the following recommendations relating to changes in GST rates on supply of goods and services and changes related to GST law and procedure: Recommendations relating to GST rates […]
The infrastructure sector is considered to be key driver for the Indian economy. The sector is highly responsible for propelling India’s overall development and enjoys intense focus from Government for initiating policies that would ensure time-bound creation of world class infrastructure in the country. Infrastructure sector includes power, bridges, dams, roads, and urban infrastructure. Recently […]
We all are aware that the 45th GST Council meeting was held on 17th September 2021 wherein various recommendations were made regarding revision of GST rates on certain goods / services as well as several changes in procedural and legal aspects. These recommendations will be effective after issue of relevant Notifications. In this article, I […]
Representations have been received citing ambiguity caused in interpretation of the scope of “Intermediary services” in the GST Law. From the perusal of the definition of intermediary under IGST Act as well as under Service Tax law, it is evident that there is broadly no change in the scope of intermediary services in the GST regime vis-à-vis the Service Tax regime, except addition of supply of securities in the definition of intermediary in the GST Law.
1. The Government vides Notification No. 34/2021- Central Tax, dated 29.08.2021 has extended the timelines for filing of an application for revocation of cancelled registration to 30 September 2021 where the due date of filing of such application falls between 01.03.2020 to 31.08.2021. 2. The extension would be applicable only in those cases where registrations […]
Tax Bar Association Bhiwadi humbly request your good self to advise / direct the authorities to consider the above points and extend the Rajashthan Amnesty Scheme 2021 by at least 3 months.
Timely Needed to Study Circumstances of Input Tax Credit- Take, Claim, Utilised, Availed, Wrongly Take or Utilised or, Wrongly Take and Utilised or, Wrongly Availed or Utilised, Wrongly Availed and Utilised Under the Goods And Services Tax Act 2017 IT IS TIMELY NEEDED TO STUDY AND TO DETERMINE THE PROPER SECTION AND STAGE OF APPLICABILITY […]
Background: In terms of the provisions relating to issue of debit notes in s 34(3) of the CGST Act, it shall be issued by the registered person who has supplied such goods or services or both where the taxable value and/or tax charged in the invoice is found to be lesser than the actual value/tax […]
Concept of Person being distinct is only for GST perspective, otherwise, it is one and same person only. Hence it will help the registered person to unlock its working capital and less administrative work for GST department
