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% ...
Milestones Apr 2018 – Launch of EWB for Interstate Jun 2018 – Launch of EWB for Intrastate April 2019 Pin-pin distance calculation Dec 2019 Blocking of EWB for non-filers Dec 2019 100 Crore EWB generated Mar 2020 Integration with VAHAN system Apr 2020 Covid 19 Related Reports Oct 2020 Integration with e-Invoice System Jan 2021 […]
Bhavesh Kiritbhai Kalani Vs Union of India (Gujarat High Court) 1. There are no proceedings against the present petitioner under Sections 62, 63, 64, 67, 73 and 74 of the Act. 2. There is no reason therefore, to invoke section 83 against the writ applicant and proceedings. 3. Since the proceedings are initiated by the […]
Akzo Nobel India Limited Vs Commercial Tax Officer (Telangana High Court) Commercial Tax Officer shall pay costs of Rs.25,000/- (Rupees Twenty Five Thousand only) to the petitioner, which shall be recovered from the salary of the 1st respondent, and disciplinary action shall be initiated against 1st respondent for non-consideration of material filed by petitioner before […]
In re Hubli-Dharwad Municipal Corporation (GST AAR Karnataka) Any person registered or desirous of obtaining registration under CGST Act 2017 can seek advance ruling only in relation to the supply of goods or services or both being undertaken or proposed to be undertaken. In the instant case, we observe that M/s HDMC, who have filed […]
Below are the 10 things a businessman should consider before filling GST Return for the month of March 2021: 1. File GSTR-3B i.e., GST Return before 20 April or 22nd April as the case may be. To avoid late fees and penalties. 2. ITC reflected in GSTR-2A should be reconciled with books before filling GSTR-3b. If there is a difference between ITC in books and ITC reflected in GSTR-2A then the effect of such difference may be taken in March 2021 return.
Analysis of procedure of provisional attachment of property under section 83 GST Act under section 83 read with Rule 159 of Central Goods and Services Tax Rules, 2017 (CGST Rules) talks about the provisional attachment of property of taxable person to protect the interest of revenue in case of pendency of any proceeding under following […]
Form in which the arrangement is entered into must be tested from the point of rights conferred on the Developer over the immovable property of the Landowner. As can be seen that no Developer would consent to investing in land that belongs to Landowners without any security from being ejected out of the project site.
Amended Section 16(4) to de-link ITC on Debit Note with Invoice fails to get stamping of Gujarat AAR in case of M/s I-Tech Plast Input tax credit is a beneficial piece of legislation but subject to various conditions and limitations prescribed under Section 16 and 17 of CGST Act, 2017. One of the conditions contained […]
Liability to pay in certain cases under Central Goods and Services Tax (CGST) Act, 2017 Chapter XVI of the Central Goods and Services Tax Act, 2017 deals with liability to pay tax in certain cases, where an amount is due under the GST regime (Tax, Interest, and Penalty) which cannot be recovered from the taxpayer […]
Southern Railways had to pay the GST Tax with reference to the license fee collected from the contractors and the contractors were liable to pay the service tax with reference to the parking fee collected from the customers, who all were end users.
