Goods and Services Tax India: Read all latest GST news, articles, notification, circulars, case laws news on, MVAT DVAT PVAT GST GSTN IGST CGST GST Council GST Rates SGST GST Forms GST Rules.
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% ...
Self Certification basis instead of Annual Return / Reconciliation: Through amendment in Section 44 of the CGST Act, the requirement for certification of reconciliation statement (GSTR-9C) by a Chartered accountant/ Cost accountant has been removed. It is provided that the annual return, which shall include reconciliation statement, will be filed on self-certification basis. Consequently, Section […]
Analysis of Supreme Court Decision in Mother Superior Adoration Convent relating to interpretation of Exemption provisions Introduction Supreme Court Decision in Dilip Kumar and Company had at one point of time appeared to have closed all alternate doors of interpreting exemption provisions by clearly stating that any benefit of doubt in interpreting the exemption provisions […]
Vijay Metal Vs Deputy Commercial Tax officer (Telangana High Court) 1. The point that Hyderabad comes first and Adoni comes later; ignoring the operational convenience of the transporter; is not justifiable. HC not accepted the contention of the officer that even if the goods meant to be delivered at Adoni were loaded on top of […]
HC quashed the order passed by the officer levying the entire tax liability on the purchasing dealer without involving the seller, where the payment of tax has been made by the purchasing dealer, but the same has not been remitted to the Government by the Seller. Held that, the omission on the part of the Seller to remit the tax should have been viewed very seriously and strict action ought to have been initiated against the seller.
From 1st January 2021 QRMP (Quarterly return monthly payment) scheme came into existence, which allowed to registered person having aggregate turnover upto Rs.5 crore in preceding financial year to opt for QRMP scheme. Therefore this scheme is not available to registered having aggregate turnover of Rs.5 crore in preceding financial year. This Scheme is optional […]
Compliance Calendar for the month of May 2021 The pandemic strikes even harder than the last year. The situation is getting worse everywhere but simultaneously it is important for the businesses to stay compliant with various compliance during the year. As far as statutory compliance and Tax compliance calendar is concerned, every month is significant. […]
Need of Voluntary Certification of GSTR-9C (by Chartered Accountant / Cost Accountant) The Finance Bill 2021 has substituted the Section 44 of CGST Act, 2017, where annual return (GSTR-9) is required to be submitted along with self-certified reconciliation statement (GSTR-9C), earlier GSTR-9C was required to be certified by the Chartered Accountant or Cost Accountant. So […]
Ocean Sparkle Ltd. v. Assistant Commissioner (ST) (Andhra Pradesh High Court) Ocean Sparkle Ltd. (Appellant) has filed the current writ petition challenging the Assessment Order bearing Ref. No. ZD370321001535W dated March 17, 2021 on the grounds of non-compliance with provisions laid in Section 75(4) of the Central Goods and Services Act, 2017 (CGST Act). The […]
In re Tiruppur City Municipal Corporation (GST AAR Tamilnadu) Q.1. Advance ruling is required in respect of Sl No 1 to 5, 7 to 9, as to whether the services rendered by us directly are covered under Twelfth Schedule to Article 243W of the Constitution and /or exempted under the Notfn. No mentioned against each Sl […]
In re Erode City Municipal Corporation (GST AAR Tamilnadu) Q1. Advance ruling is required in respect of Sl No 1 to 6, 8,9 & 13 whether the services rendered by us directly are covered under Twelfth Schedule to Article 243W of the Constitution and / or exempted under the Notfn. No mentioned against each SI […]
