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% ...
In re Raj Quarry Works (GST AAAR Gujarat) (i) The service received by the appellant M/s. Raj Quarry Works from the Government of Gujarat, whereby the appellant is required to pay Royalty to the Government of Gujarat by calculating an amount per Metric Ton of ‘Black Trap’ mined or a fixed amount per year, whichever […]
The term ‘Supply’ mentioned in Section 7 (Scope of Supply) of the Central Goods and Service Tax Act, 2017 (CGST Act, 2017) had been amended retrospectively vide CGST (Amendment) Act, 2018 dated 30.08.2018 to exclude the activities listed in Schedule II from the inclusive definition of ‘Supply’. The clause (d) of sub-section 1 of Section […]
In the ongoing drive against fake billing operations, the officers of Central Goods and Services Tax (CGST) Commissionerate, Delhi East, have unearthed a multi-layered network of fictitious firms being used by their operators to generate and pass on fake ITC.
Excel utility for preparation of GSTR 9 (Annual Return) & GSTR 9C (Audit Report) for Financial Year 2019-20. File is Easy to use and contains three type of fields i.e those which user has to fill, those which will be automatically generated based on input by use and drop down list which user has to […]
Article explains Place of Supply under GST based on Nature of Supply of Goods & Services. Article is dividend in four parts & Explains Place of Supply under GST in respect of Goods, Place of Supply under GST in respect of Services, Place of Supply in Case of B2B and B2C Transactions and Place of […]
Article explains GST Implication related to Sale of Goods outside India with a Practical Case Study. Article has considered Advance Ruling of AAR Maharashtra in the case of INA Bearing India Private Limited, in which applicant has raised the question that Whether the sale of goods, which are located outside India, would be liable to […]
Analysing ITC Restricting provisions i.e Rule 36(4), Section 16(2), Section 16(2)(aa) proposed and Implications on GSTR 3B & GSTR 9 Honeymoon period – from July 2017 to Sept 2019…NO RESTRICTION ON ITC (almost) i.e FY 17-18 – All 9 months’ GSTR 3B, FY 18-19 -All 12 Months’ GSTR 3B, FY 19-20 – till Aug 2019 […]
DGGI Gurugram, Haryana, has arrested Shri Ritesh Aggarwal, resident of Bahadurgarh, Haryana on charges of passing and availment of fake ITC while operating dummy, fake and non-existent firms and encashing this unduly availed input tax credit (ITC) through IGST refund mode by showing export of cigarettes.
What are the invoices / debit notes on which the restriction under rule 36(4) of the CGST Rules shall apply? The restriction of availment of ITC is imposed only in respect of those invoices I debit notes details of which are required to be uploaded by the suppliers under sub-section (1) of section 37 and which have not been uploaded.
Lupita Saluja Vs DGGI (Delhi High Court) It is not in dispute that on the day the impugned order has been passed, the said Judge granted regular bail to the husband of the applicant after spending nearly 50 days in custody who is the person involved in day-to-day affairs of the company, however, dismissed the […]
