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% ...
Filed your GSTR-1? Yes, check whether your supplier filed it or not before claiming ITC under GSTR-3B Presenting the Union Budget for 2021-22, Finance Minister Nirmala Sitharaman said that the Budget proposals for this financial year rest on six pillars — health and well-being, physical and financial capital and infrastructure, inclusive development for aspirational India, […]
Several changes have been proposed in the Finance Bill, 2021 with respect to GST. Following is the brief summary of the same along with our remarks. It may be noted that the amendments proposed in the Finance Bill, 2021 will come into effect from the date when the same will be notified, as far as […]
For the purpose of availing ITC, time limit has been prescribed in the Goods and Service Tax Act, 2017 (CGST Act, 2017). According to Section 16(4) of the CGST Act, 2017, a registered person is eligible to take input tax credit with respect to the invoice or debit note for inward supply of goods and/ […]
Article discusses Changes in GST Law, Changes in Income Tax Law, Certain benefits have been granted to specified sectors, Changes in Custom Law and Introduction of Agricultural Infrastructure and Development Cess vide Budget-2021 [Finance Bill, 2021]. Following changes has been made in Tax Laws vide Budget-2021 [Finance Bill, 2021]. Changes in GST Law: Vide Finance […]
Any activity with respect to goods and services for cash between an organization like Club and its members is constituted as a supply. Also, an Explanation has been inserted to hold that the ‘Organisation’ and its members are two distinct persons under GST.
Ministry of Finance UNION FINANCE MINISTER SAYS EVERY POSSIBLE MEASURE SHALL BE TAKEN TO SMOOTHEN THE GST CUSTOM DUTY STRUCTURE TO BE OVERHAULED, OVER 400 OLD EXEMPTIONS TO BE REVIEWED CUSTOMS DUTY HIKED PROPOSED ON SOME MOBILE PARTS, AUTO PARTS AND COTTON PHASED MANUFACTURING PLAN FOR SOLAR CELLS / PANELS TO BE NOTIFIED AIDC CESS […]
Universal Dyechem Private Limited Vs Union of India (Gujarat High Court) Once the show-cause notice is issued to the party concerned, the documents/records, which have not been relied upon, should be returned to the party. This is what even is suggested in the master circular dated 19.01.2017 which has been referred to in the representation. […]
Join Online Professional Development & Certification Courses on GST by TaxGuru Edu, an educational wing of TaxGuru to help you in learning GST in a practical way. Course will cover all the recent amendments made by Recent GST Notifications and also Significant amendments related to GST in Budget 2021. Faculty for the Course will be […]
Dharti Quarry Works Vs State of Gujarat (Gujarat High Court) We are of the view that there is no legal justification for withholding the amount referred to above, which is otherwise refundable to the writ applicants in passing of any assessment orders for the relevant assessment years. It could be said that such withholding of the refund is contrary […]
Documents/records which are not relied upon in the show-cause notice, are required to be returned under proper receipt to the person from whom those are seized.
