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 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% ...
The provisions relating to taxation of activities of charitable institutions & religious trusts have been borrowed and carried over from the erstwhile service tax provisions. All services provided by such entities are not exempt. There are many other services, which would be within the extent of GST. NOTIF No.12/2017-Central Tax (Rate), exempts services provided by […]
GSTR 3B is a Return which is to be filled by a Regular GST Tax Payer. It contains the summary details of outward Supplies made and the details of Input Tax Credit. Usually, the due date for filling of GSTR 3B is 20 of next month but the Government can extend the due date. What […]
What Is HSN and its importance HSN is a short form for Harmonized System of Nomenclature introduced by the world customs organization in 1988 to identify and classify goods for levying custom duty. HSN avoids goods being classified differently in different custom zones of the various ports, thus bringing certainty to the taxation part of […]
Till now, every assessee was required to file annual return in Form GSTR-9 along with duly audited reconciliation statement of sales, purchases and ITC in Form GSTR 9C by a practising chartered accountant or a cost accountant. However, w.e.f. 1.8.2021, the provisions for annual return and GST audit & reconciliation have been amended so much […]
Application for advance ruling was filed to determine whether supply of drinking water to general public in unpacked/unsealed manner through dispensers/mobile tankers by a charitable organization at a concessional value is covered under exemption of GST as per SI. No 99 of the Notification 02/2017-Central tax (Rate) dated June 28, 2017
The economy has started showing signs of recovery after second wave of Covid-19 which is receding fast. While nothing is predictable on the third wave yet, the economy is slowly returning to normal with most of the curbs been lifted in all parts of the country. While capital expenditure has grown in Q1 this year, […]
Current writ petition has been filed by SpiceJet Limited (Petitioner) to quash the Notice bearing No. 1273, ETO/W-1/GGM (North) dated July 27, 2021 which provided to the Petitioner to discharge its statutory tax dues.
1. Finance (No. 2) Act, 2019 (23 of 2019)- (Part 2/3) Government enacted the Finance (No. 2) Act, 2019 wef 01.08.2019. Section 92 to Section 112 under Chapter-IV of said Act, deal with the provisions of Central Goods and Service TAX (CGST) Act. Out of 21 sections which have been amended through Finance (No. 2) […]
For Normal Taxpayers who have filed all GSTR-3Bs: Turnover reported in GSTR-3B Column 2 of Table 3.1 {(a),(b),(c) & (e)} during the Financial Year 2020-21 have been taken into consideration (in case all the returns have been filed for the same). a) Outward taxable supplies(other than zerorated, nil rated and exempted). b) Outward taxable supplies(zero […]
Advisory on AATO Functionality Please read the following advisory carefully before proceeding ahead: ♦ This facility shows to the taxpayer AATO (Annual Aggregate Turnover) based on the returns filed by him/her in the last financial year. ♦ The facility of turnover update has also been provided to the taxpayer in this functionality, if the said […]
