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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% ...
An eight members group of ministers set up to decide GST reduction on Covid relief material has recommended that the GST on vaccines be determined by Gst Council and has therefore referred the matter back to the council said people aware of the details. 1. GST council should decide the rate on vaccines it has […]
In re Udupi Nirmithi Kendra (GST AAR Karnataka) In the first scenario, since the value of the single invoice is more than Rs.2.5 lakh, there is no doubt that the tax deduction at source is applicable under section 51 subject to other conditions. In the second scenario, the applicant has clearly stated that the value […]
Table-12 of GSTR-1 pertains to the data related to the HSN-code wise supplies of goods & services declared in the aforesaid GSTR-1. It has been reported that in the GSTR-1 for the tax period of May 2021, the ‘Total Invoice value’ field in the preview PDF is displaying a value as ‘0’ (zero) instead of […]
GST Compliance Relaxations pursuant to GST Council Recommendations – Pursuant to the GST Council recommendations in their 43rd meeting held on 28th May 2021 at New Delhi, CBIC has issued series of notifications relaxing GST compliance requirements. The changes are categorized in below major areas and summarized for ease of understanding – A. Reduction of […]
Introduction India has the second-largest road network in the world, spanning a total of 62.16 Lakhs kilometres (kms). This comprises National Highways, Expressways, State Highways, District Roads and Village Roads. Historically, investments in the transport sector have been made by the Government. However, in order to encourage private sector participation, the Ministry has laid down […]
This is an attempt to briefly discuss the provisions with regards to claiming of input tax credit and subsequent levy as outward supply under GST law of the benefits/facilities granted by the employer to the employee during COVID-19 pandemic under GST regime:
As per an RTI CBIC collects Late Fees of Rs. 1516.34 Cr during Apr 2020 to Feb 2021 despite the Pandemic Covid-19. Whiile CBIC collects Rs. 2507.75 Crores in FY 2019-20 Rs. 2057.53 Crores if FY 2089-19 and Rs. 366.74 Crores for the period from 01st July 2017 to 31st March 2018. Government of India […]
Allowability of ITC to the Landowner before completion certificate through Notification No 2/2021 & 3/2021 of Central Tax (Rate) As per recommendations of GST council in the 43rd meeting held on 28th May 2021 in relation to allowability of credit of taxes paid by developer to the landowner notified through notification 2/2021 & 3/2021 Central […]
Article explains Provision of GST after death of Proprietor, Who is liable for Applying GST Registration Cancellation, How to Add Legal Heir, Status of Balance Lying in the Electronic Credit Ledger and Process of Transfer of ITC. Provision after Death of Proprietor 1. Add Legal Heir 2. Apply for Cancellation 3. File Final Return GSTR […]
In re M/s Wave Colour Techniks (GST AAR Karnataka) What is the applicable rate of GST on following machines? Automatic Feeder with Breaker, Pre-washer Machine, Drying Machine, Cleaning and Grading Machine, Pre-stem remover, Riffle Washer, Stem Remover, Spin Dryer, Automatic Weighing Machine? 1. The machineries manufactured and sold by the applicant like Automatic Feeder with […]
