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% ...
Important GST related points To be addressed by 30th September For Finance professionals in India, Financial Year ends on 31st March, but for people working in GST, it ends on 30th September. The following points must be noted with respect to year end activity related to GST and documentary evidence that should be kept ready […]
The Tamil Nadu AAR (AAR) has passed a very important decision on idli, dosa, bajra, jowar, ragi, and other ready-to-cook mix powders. The AAR has passed a ruling in case of an application filed by the Krishna Bhavan Foods and Sweets
In Shri Kottoor Mathew Jose Mathew, M/s. Jose Matthew and Co. [Advance Ruling No. KER/123/2021 dated May 31, 2021], Shri Kottoor Mathew Jose Mathew (Applicant) has sought an advance ruling on the following issues: Whether there lies any tax liability on the discount received through credit notes. Consequences of treating credit notes after showing Goods […]
GST NEW RULE 86B OF CENTRAL GOODS AND SERVICES ACT, 2017 GST rule 86B, Restrication on Utilization of ITC As per GST Notification No. 94/2020 Dated 22 December, 2020, GST rule 86B has been introduced which has imposed 99% restricted on ITC available in electronic credit ledger of Registered Person. According to this Law 1% of Output liability […]
Demand undertaking from your supplier of goods or services for filing of GSTR-1/IFF within due date under GST Act, 2017 As per Notification No. 49/2019 issued dated 9th October, 2019, Input Tax credit can be claimed in the month in which suppliers has filed the respective GSTR-1/IFF return and if duly reflected in GSTR 2A/B […]
Brief background: As per GST law, every person is required to get registered under this law if his activity falls within the ambit as provided under chapter VI ‘Registration’ of the CGST Act, 2017. Now, if such registered person is now no longer required to be registered under GST law, same may (optional/voluntarily) apply for […]
According to the provisions of IndAS, indirect taxes like sales tax, VAT, GST etc. that are recovered by the supplier from his customer should not form part of the supplier’s turnover as the tax is collected by the supplier on behalf of third parties. But in the opinion of the author, for reasons explained below, […]
The Hon’ble Uttarakhand Authority for Advance Rulings (UAAR), in the matter of M/s. Midas Foods (P.) Ltd. [Application No. 05 of 2020-21 dated October 15, 2020], held that Overseas Commission Agent is covered within the definition of the term ‘intermediary’ under Section 2(13) of the Integrated Goods and Services Tax Act, 2017 (the IGST Act). […]
AAAR held that the private coaching institutions imparting education to students facilitating them to obtain qualification like CA,CS, CMA etc., are not covered under the definition of ‘educational institution’ in para 2(y) of the Services Exemption Notification No. 12/2017- Central Tax (Rate) dated June 28, 2017 and hence not eligible to exemption under CGST Act.
The Hon’ble Madras High Court in Greenwood Owners Association v. Union of India [ W.P. Nos. 5518 and 1555 of 2020 dated July 01, 2021] held that contribution by the members of the Resident Welfare Association (RWA) only in excess of Rs. 7500/- per month per member would be taxable under the Goods and Services […]
