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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% ...
On reading of the foregoing provisions, it emerges that section 50(1) has applicability in situation i) where tax is liable to be paid and ii) such person has failed to pay either full or part thereof. It further emerges that Interest shall be paid for the default period i.e for the period for which the tax or any part thereof remains unpaid.
MRS Realty Private Ltd. and Anr. Vs Union of India and Ors. (Calcutta High Court) Calcutta High Court issued a notices to the Centre as well as State Government in a writ petition where vires of Rule 86A was also challenged and it was also prayed to read down section 16(2)(c) of The CGST Act. […]
Dear Friends, Nowadays it’s a big question that HSN/SAC code will be applicable on Exempt Goods / services, Composition registered person. Let’s Discuss this Situation with the provision of Law. Provision of Law Notification No. 78/2020-Center tax Dated: 15/10/2020 Notification No. 12/2017- Central Tax Dated: 28/06/2017 According to Notification No. 78/2020-Center tax Dated : 15/10/2020 […]
In re SI AIR Springs Private Limited (GST AAAR Tamilnadu) In the case at hand, the product is not a joint, washer or the like, it is an ‘Air bellow’, a specifically designed part for use in the Motor Vehicle as a Shock absorbent and therefore, even if the part which gives the essential character […]
SC has imposed penalty of 25000/- INR on the Revenue Department for delay in filing the Special Leave Petition (“SLP”) for wastage of judicial time. Further, directed to recover the amount from officers responsible for the delay in filing the SLP.
GST – Goods and Simple Tax. That is how Late Finance Minister Arun Jaitley defined GST when it was rolled out in the parliament at 12 midnight on 30 June 2020. At the heart of this reform was the objective to replace the decades old multiple tax based indirect tax structure and to make tax […]
Issue: Whether Refund of unutilized ITC pertaining to input services is allowed under “Inverted duty structure” under section 54 of CGST Act, 2017? Law: Section 54(3) of CGST Act, 2017 that provides for the refund of unutilized ITC under GST has been reproduced below: ‘54(3) Subject to the provisions of sub-section (10), a registered person may […]
Representation to increase Government GST Collection (Tax Augmentation) and giving True Benefit of recent Amnesty Scheme announced in 43rd GST Council Meeting ALL ODISHA TAX ADVOCATES ASSOCIATION (AOTAA) Regd No : 270/7202000078 of 2020-21 Address : Link Road, Near Prime Hospital, Cuttack – 753012, Odisha, India Contact No : +91 8908700000, Email : secretary@odishataxadvocates.in Web […]
AAR held that Indian company is liable to pay GST on reverse charge basis for amount paid as interest to its holding foreign company on late payment of invoices of imported goods, as the same is to be included value of supply as per Section 15(2)(d) of the Central Goods and Services Act, 2017
In re Teretex Trading Private Limited (GST AAR West Bengal) Whether supply of services by the applicant by way of arranging sales of goods to the recipient located outside the country shall be considered as ‘export of services’ or not? In the instant case, the applicant has admitted that he procures purchase order for supply […]
