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% ...
In re Rotary Club of Bombay Pier (GST AAR Maharashtra) The Application in GST ARA Form No. 01 of M/s. Rotary Club of Bombay Pier, vide reference ARA No. 29 dated 12.09.2020 is disposed of, as being withdrawn voluntarily and unconditionally. FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA The present application […]
Introduction The Indian economy is dominated by the job work sector. This includes activities outsourced that could or might not lead to manufacturing. This is explained by the term Job-work. It refers to the processing of goods supplied directly by the principal. Central Excise already has the concept of job work. A principal manufacturer can […]
Manoj Vijay Sh. Prahalad Vijay Vs Union of India (Rajasthan High Court, Jaipur Bench) The present bail applications have been filed under Section 439 Cr.P.C. The petitioners have been arrested in Complaint File No. IV(06) 40/AE/JPR/2021 for offence under Section 132 of the Central Goods And Services Tax Act, 2017 (for brevity, “the Act of […]
Faridabad Branch of NIRC of ICAI has made a representation to The Commissioner CGST, Faridabad and brought to his attention that Members of Profession are the soft target of the GST Department, Revenge Taking Attitude of GST officers and Disgraceful attitude and disrespect for Profession and Professional Issues. Full text of their representation is as […]
The interface for the taxpayers is on a digital platform and software-based, to be used for payment of tax and to comply with the requirements of law and procedure by taxpayers. This was stated by Union Minister of State for Finance Shri Pankaj Chaudhary in a written reply to a question in Rajya Sabha today.
The petitioner, being an assessee under Telangana GST Act, 2017, CGST Act, 2017, and IGST Act, 2017 is issued a letter specifying, Input Tax Credit (ITC) availed by them are on the basis of fake invoices issued by certain fictitious suppliers/firms. The letter further specifies that, ITC availed by the petitioner is in a fraudulent manner without receiving any material, and the petitioner was requested to reverse ITC on such invoices.
Unutilised ITC is an asset and a statutory right in the hands of the dealer that cannot be defeated by any procedural rules on account of technical glitches. Further held that, granting an opportunity of hearing is only to enable the process of decision-making simpler and it is one of the basic principles of natural justice and such technical issues do not stand in the way of rendering justice.
The Delhi Assembly on Friday, 30th July, 2021, passed the Delhi Goods and Services Tax (Amendment) Bill, 2021, which the government claimed is aimed at smoothening the taxpaying process, strengthening accountability and minimizing room for tax evasions. Small changes have been made in 15 sections of the Delhi GST Act. These have been incorporated on the basis of experiences […]
This post is about the decision of the Hon’ble Telangana High Court with regards to the expiry of the e-way bill. Recently, the said High Court passed a very important decision on the e-way bill and it is going to clear confusion about the impact of the expiry of e-way bill on tax aspects among […]
ITC to be taken as per 2A/2B/Books What is ITC? Input Tax Credit Mechanism is available to you when you are registered as a Taxpayer under GST Act whether you are Manufacturer, Supplier, Agent, E-Commerce Operator etc. You are eligible to claim ITC on your Purchases. How to claim ITC? For claiming of ITC you […]
