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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% ...
There has been chaos whether GST can be levied on vaccination for covid-19 by hospitals. To address this, let us try to analyze the below mentioned provisions in detail. Before we proceed, please note this article is not going to converse on applicability of GST on manufacturing of vaccine but we try to unfold whether […]
After 1 month on 01/07/2021 ” GST Act , 2017″ will celebrate its 4th anniversary, but after being most complicated and confused taxation system still dependent on plethora of department rulings due to lack of technical and theoretical intricacies. Among all of the complication, the Input Tax Credit on supply of goods & services to […]
1. Standard Operating procedures for implementation of the provisions of extension of time limit to apply for the revocation of cancellation of registration As per the Circular no 148/04/2021-GST, where the person applies for the revocation of cancellation of the registration beyond a period of 30 days from the date of order of revocation of […]
No need to do reversal of ITC in case Zero rated supplies even if final product is nil rated supplies As we all know that under section 17 (2) of the CGST Act, where the goods or services or both are used by the registered person partly for the purpose of effecting taxable supplies including […]
Article discusses Amendment in CGST Rules 2017 vide Central Goods and Services Tax (Fourth Amendment) Rules, 2021 as notified vide Notification No. 15/2021–Central Tax Dated: 18th May, 2021. CGST Fourth Amendment Rules, 2021 amends following GST rules- Rule 23. Revocation of cancellation of registration Rule 90. Acknowledgement in FORM GST RFD-02 Rule 92. Order sanctioning refund […]
♦ A taxpayer is entitled to refund of tax wrongly paid or paid in excess (other than zero-rated supplies), in the same mode by which the tax liability was discharged. ♦ The cash part has to be sanctioned and credited to the bank account of the taxpayer by Form RFD-05 & ♦ ITC part should […]
1. Extension in due date for filing GSTR-4: – Composition taxpayers for FY 2020-21- The due date extended to 31st May 2021 from current 30th April 2021. 2. Waiver of late fees in GSTR-3B: – GSTR-3B for the month of March & April 2021 and January-March, 2021 Turnover more than 5 Cr: – filed within […]
Whether roasted and salted / salted / roasted preparations such as of Ground nuts, Cashew nut and other seeds are NAMKEENS and when sold without a brand name can they be classified under HSN 2106.90.99 and taxed under Entry 101A of Schedule 1 of Central Tax (Rate) Notification 1/2017?
In re Shri. N. M. Thualseedharan, M/s. N.V. Chips (GST AAR Kerala) 1. Whether Jackfruit Chips sold without BRAND NAME are classifiable as NAMKEENS and are covered by HSN code 2106.90.99 and taxable under Entry 101A of Schedule of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017 ? No. The Jackfruit Chips are classifiable under Customs Tariff […]
In re Abdul Aziz, M/s. Glow Worm Chips (GST AAR Kerala) 1. Whether Jackfruit chips and Banana chips (salted and masala varieties) made out of raw as well as ripe banana and sold without BRAND NAME are classifiable as NAMKEENS and are covered by HSN code 2106.90.99 and taxable under Entry 101A of schedule of […]
