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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% ...
Introduction Coronavirus (COVID-19), a virus that grew stealthily from the end of 2019 has become one of the deadliest viruses that is killing people worldwide. The normal life in India was disrupted due to lockdown, restrictions on commutation etc. due to covid. It affected almost all the industries in India and the second wave of […]
Guidance Notes On Mentioning Of HSN & SAC Codes And Furnishing The Details Of Nil Rated, Exempted, And Non GST Supplies In FORM GSTR-1w.E.F.1.4.2021-Reg Guidance Notes on supply of Exempted Goods and Services- Whether Mandatory to mention HSN Code &SAC Code on Invoice – How and Where to mention such supply of Exempted Goods and […]
a. Applicable only if GSTR-3B returns for these tax periods are furnished during the period between 01.06.2021 to 31.08.2021; b. Late fee capped to a maximum of Rs 500/- (Rs. 250/- each for CGST & SGST) per return for taxpayers, who did not have any tax liability for the said tax periods;
Below article explains the concept of E-way bill and various provision related to E Way bill 1. Why E way bill is required? 2. What is an E Way Bill? 3. When should E-Way bill be generated? 4. What If supply is Intrastate? 5. Who has to generate E-Way Bill? 6. Does E-Way Bill to […]
Central Goods and Service Tax Delhi East Vs Sh. Naval Kumar & Ors. (Delhi High Court) Allegation 1. M/s Milkfood Limited is at the center of this network and has availed huge ITC from firms that have been proved to be fictitious and non-existent during the investigation carried out by the petitioner. 2. It is […]
Background Cryptocurrency is the Intriguing buzz word these days. Earlier they were dismissed as a ‘tech-bubble’ by various ‘experts’ but the opinion of global leaders is altogether different. “Bitcoin could be a technological tour de force.” –Bill Gates “We have elected to put our money and faith in a mathematical framework that is free of […]
Sree Balaji Medical College & Hospital Vs State of Tamil Nadu (Madras High Court) W.P.No.22677 of 2012 is filed for Declaration to declare that the professional services rendered by the Doctors of petitioner’s Medical College Hospital under the nature of diagnostic services on X-Ray Films, CT Scan Films, MRI Films and supply of medical gases […]
In re Raja Rasesh (Krishna Bhavan Foods and Sweets) (GST AAR Tamilnadu) The classification of the products is CTH 2106 and the applicable rate of tax is 9% CGST as per entry no.23 of Schedule-III of Notification No. 1/2017-C.T.(Rate) dated 28.06.2017 and 9% SGST as per entry no. 23 of Schedule-Ill of Notification No. 11(2)/CTR/532(d-4)/2017 […]
In re Kasipalayam Common Effluent Treatment Plant Private Limited (GST AAR Tamilnadu) 1. In the proposed Modus of purchase of ‘Raw effluent’, treat it on own account and supply the outputs at market rates, the classification of supply of outputs as sale of goods is correct. 2. The classification of Water recovered, which is de-mineralized […]
In re National Institute of Technology (GST AAR Tamilnadu) 1. The National Institute of Technology, Tiruchirappalli (NITT) is a Government Entity under GST Law. 2.1 The applicant is liable to deduct tax at source (TDS) under Section 51 of the CGST Act, 2017 read with Notification No. 50/2018-C.T dt. 13.09.2018. 2.2. The applicant is required […]
