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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% ...
Suppose there is only one bank in your area. That bank has a Rule that the depositors can’t directly deposit the amount, rather they are required to pay the amount to someone else (Say Mr. X). If Mr. X doesn’t deposit your funds specifying your account number, then the bank will not give you the […]
In M/s. Sampoorna Dairy and Agrotech LLP. [Advance Ruling No. GUJ/GAAR/R/30/2021 dated July 19, 2021], M/s. Sampoorna Dairy and Agrotech LLP. (Applicant) has sought an Advance Ruling on whether the product ‘Lassi’ but named as ‘Laban’ is to be classified as Lassi itself and whether the same is exempted under the Central Goods and Services […]
In pursuance to Section 95(a) CGST Act, We hold that the Question raised by the applicant does not fall under the gamut of said Section 95(a). Thereby, in pursuance to Section 95(a) and Section 103(1) of CGST Act, we hold that the applicant has no locus standi to file subject application.
In re USG Boral Building Products (India) Private Limited (GST AAR Rajasthan) We find that the applicant has submitted the technical specification with respect to contents of the impugned product. The applicant submitted that the proposed new variant of Gypsum Board is made-up of Gypsum, glass fibre and additives, the main raw material is Gypsum […]
Premprakash laxminarayan bansal Vs State of Maharashtra (Bombay High Court) 1. Apprehending arrest in connection with Crime No. 0178/2021 registered with APMC Police Station, Navi Mumbai for the offences punishable under Sections 420, 406 and Section 34 of the Indian Penal Code, the applicant seeks pre-arrest bail. 2. The subject crime was registered at the […]
R. K. Ganapathy Chettiar Vs Assistant Commissioner (ST) (Madras High Court) In that case, a certain amount of input had been utilised by the assessee, whereas the input in the finished product was marginally less. VAT department proceeded to reverse the cenvat credit on the difference between the original quantity of input and the input […]
Krishna, the Festive season has just begun. Recently, the festival of Rakshabandhan was celebrated in India with great enthusiasm. But how and when will the GST Taxpayer celebrate Rakshabandhan. In other words, to check whether input tax credit matches with GSTR-2A and output taxes match with GSTR-3B, GSTR-1, E-way Bill, and also with books?
Meerut Zonal Unit of DGGI has unearthed a fake billing racket involving numerous fictitious firms manipulating fake invoices to show the procurement of metal scrap, leading to the passing on of unlawful ITC of approximately Rs. 130 crores without any concomitant supply of goods.
Applicant in process of establishing new factory has sought an Advance Ruling on applicability of Input Tax Credit (ITC) on various assets for their installation and commission in the factory under provisions of Section 16 and 17 of the Central Goods and Services Act, 2017 (CGST Act).
In re The Varachha Co Op Bank Ltd [Advance Ruling No. GUJ/GAAR/R/37/2021 dated July 30, 2021], M/s. The Varachha Co Op Bank Ltd (Applicant) having undertaken construction of their New Administrative Office has sought an Advance Ruling on applicability of Input Tax Credit (ITC) on Services like Central Air Conditioning Plant, New Locker Cabinet, Lift, […]
