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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% ...
GST registration is not mandatory perse, its applicability is dependent upon certain conditions. For proper understanding of mandatory application of GST registration, it is divided into two categories (i) Mandatory registration based on Turnover, and (ii) Mandatory registration irrespective of Turnover. MANDATORY GST REGISTRATION BASED ON TURNOVER Every supplier making a taxable supply of goods […]
Introduction Good health and good sense are two of life’s greatest blessings. The Indian Healthcare Industry is the largest producer for generics and now among of the major sectors with respect to revenue and to employment. The Pharma and Healthcare Industry has grown significantly and enjoys an important position in the global pharmaceuticals and medical […]
In re Dharmic Living Private Limited (GST AAR Kerala) Sale of developed plots without receiving any advance from their customers for undertaking development activities is neither a supply of goods nor a supply of service The Kerala Authority of Advance Ruling (Kerala, AAR) in the matter of M/s Dharmic Living Private Limited [Advance Ruling No. […]
In re Victoria Realtors (GST AAR Kerala) 1. Whether the new tax rate of 7.5% (effective rate of 5% after excluding land portion), with no ITC, is applicable to the 11 unbooked units in the said VRINDHAVAN project? No. Since the applicant has exercised option for paying tax at the rate as specified in Item […]
Common facilities provided commonly to employees without any recovery would not be subject to GST as they cannot be considered as gifts, provided they form part of contractual agreement.
In re Synthetic Moulders Limited (GST AAR West Bengal) Classification and rate of tax on aerobic micro organism/protein derived thereof used in cementitious / concrete application The product, viz. aerobic micro organism/protein derived thereof used as a biological agent to reduce the requirement of cement in all cementitious/concrete application as manufactured and to be supplied by […]
Who can opt for such scheme? As per Section 10(1), subject to sub-sections (3) and (4) of section 9 of CGST Act 2017, a registered person whose aggregate turnover in the previous financial year is not more than Rs. 1.5 Crore in relation to supply of goods and restaurant services, can opt, in lieu of […]
The Central Board of Indirect Taxes & Customs (CBIC) has introduced few amendments vide Notification No. 15/2021 – Central Tax dated 18.05.2021 in the CGST Rules relating to refunds which have been discussed below: ♦ Exclusion of the period between the date of filing of refund application to the date of issuance of deficiency memo […]
Changes in GST Refund Rules: Recently CBIC has issued Notification No. 15/2021–Central Tax dated 18th May 2021 specifying changes in the CSGT Rules, which has brought changes in GST refund procedure (e.g. withdrawal of refund application, adjustment of refund amount against pending demand, extension of time period for computation of period of limitation, etc.). Same […]
we invoke your kind attention to the following burning core issues for discussion in the meeting of the GST Council with a request to please take immediate action in order to relieve the traders from compliance of the same temporarily.
