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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 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% ...
Taxation regimes (direct or indirect) duly recognize the concept of search and seizure as a legal mechanism to avoid tax evasion and to protect the interest of legitimate taxpayers. Any officer so authorized under a taxing statute may search a premise and seize such goods, tax on which he believes has not been paid. The […]
Rambabu Singh Vs State of Bihar (Patna High Court) Rambabu Singh (the Petitioner) filed the petitions to quash- two orders dated February 03, 2020; two order dated March 05, 2020 and one order dated December 28, 2020 (the Orders) passed by Additional Commissioner of State Tax (the Respondent) as the Orders were passed ex-parte and […]
Sterne India Pvt. Ltd. Vs Union of India (Karnataka High Court) Karnataka High Court quashes Provisional Attachment of Bank Accounts under GST In the matter of Sterne India Pvt. Ltd. Vs Union of India and others, Writ Petition no. 12875/2020 vide its judgment dated 08.09.2021. Advocate for the Petitioner was Sh. Dharmendra Kumar Rana. GST […]
This is one out of a series of articles that will follow onwards. The sole purpose of these articles is to simplify and to present the provisions of GST Laws in a comprehensible manner. The matter of deliberation in this article is the ‘Registrations under CGST Act, 2017‘. Registration under GST renders the registered person […]
The CGST Act under Section 29 provides for Cancellation of Registration under specified circumstances while at the same time Section 30 also provides a facility for Revocation of Cancellation of Registration in case the Registration is cancelled suo-motto by the Tax Officer. Generally, the time limit for Application for Revocation of Cancellation of Registration is […]
Textile company cannot claim input tax credit of GST charged by the Medical/ Health Insurance Company in respect of insurance done for employees
In re Uttarakhand Purv Sainik Kalyan Nigam Ltd. (GST AAR Uttarakhand) On perusal of legal provisions of Section 51 of CGST Act, 2017, we find that the Government has authorized following persons , to deduct tax at the rate of two per cent (1% CGST + 1% SGST) from the value of supply excluding the central […]
Tata Motors had approached the Gujarat bench of AAR seeking a ruling on whether Goods and Services Tax (GST) is applicable on the nominal amount recovered by it from employees for the usage of canteen facility and whether input tax credit (ITC) is available on GST charged by the service provider on the canteen facility provided to employees working in the factory.
Authority has rightly observed that, in the case of transportation of passengers, the recipient of service would be the passenger whereas in the case of renting any motor vehicle, like buses in the subject case, the recipient would not be the passenger.
Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-CT dated 29.08.2021 Government has issued Circular No. 158/14/2021-GST dated 06.09.2021 in order to clarify circumstances in which benefit of Notification No.34/2021-CT dated 29.08.2021 would be available Notification No. 34/2021-CT dated 29.08.2021 was issued to extend […]
