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% ...
The Applicant is accused of procuring bogus bills from companies that did not exist in order to claim Input Tax Credit (ITC) and hence was taken into Judicial Custody (JC). The Applicant thereby has contended that the companies in question have ceased to manufacture goods but have not ceased to exist in entirety. Furthermore, the Applicant also contended that he was not provided with any reason or grounds before his arrest and hence, the Applicant is entitled to bail.
It is stated that proviso to sub-section (1) of Section 50 CGST Act, 2017 was amended to substitute retrospectively with effect from the 1’st July, 2017, vide section 112 of Finance Act, 2021, so as to charge interest on net cash liability with effect from the 1stJuly, 2017. Such amendment to Section 50 through Finance Act, 2021 has been notified to come into effect from 1st July, 2017. Interest shall be computed on the net tax liability to be debited from Electronic Cash Ledger after Input Tax Credit (ITC)is utilised.
On going through the amendments to the GST Act and GST Rules that have been brought in during the last 50 months, since the inception of GST in the country, one may feel that ardent research is going on regarding curtailment of Input Tax Credit to the recipients and NOT on methods of recovery of […]
Mismatch in context of GST refers to the amount of disparity disclosed in GSTR – 3B with the details given in GSTR – 2B along with GSTR – 2A. GSTR – 3B is the consolidated form of monthly returns that contains details of total inward supply, outward supply, input tax availed, tax paid, and tax […]
What is Inverted Duty Structure Refund and who can avail it Under GST? Inverted Duty structure is the condition where tax rate payable on inputs is higher than tax rate charged on output of sales. When the input credit has been accumulated on account of inverted tax structure, but supplies of labor and products or […]
CONCEPT OF ITC UNDER GST According to Section 2(62) of CGST Act, Input tax credit means “Central Tax (CGST), State tax, Integrated Tax (IGST), union tax (UTGST) charged on supply of goods or services or both and includes (i) IGST charged on import of goods (ii) Tax payable on Section 9(3) and 9(4) under CGST […]
On 30 of July, 2021 the GST Council notified about the same through Notification No. 29/2021, as the date of applicability of Section 110 and 111 of the Finance Act, 2021 will be 1 of August, 2021. i.e. form 1 of August, 2021.
The finance ministry scheme vide notification number 19/ 2021 have passed GST amnesty scheme on 1 st June, 2021 under which taxpayers have to pay a reduced filing in case of delayed filing by a period of 3 months i.e. till 30 th November. The objective of this order was to give relief to those […]
Section 44 (Annual Return) of The Central Goods and Services Tax, Act, 2017 (CGST Act, 2017) had been amended by Finance Act, 2021 but it was not notified at that time. Now, Central Board of Indirect Taxes and Customs (CBIC) vide Notification No. 29/2021-Central Tax dated 30/07/2021 has notified the amendment under Section 111 (Substitution […]
One can possibly predict that the future of GST will be full of assessments, show cause notices and consequential penalties. Reason being, ASMT 10 notices are issued by Department which probably could be the beginning of tug of war between taxpayer and Government. One must understand the scope, legal validity of notices issued under specific section. This article talks about section 61, issues raised by the Department and possible solution.
