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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% ...
In re Sundharams Private Limited (GST AAAR Maharashtra) The MAAAR while upholding the Maharashtra AAR Order held that the Applicant was not entitled to avail Input Tax Credit in respect of taxes to be paid on the purchase of ‘Paver Blocks’ in terms of Section 17(5)(d) of the CGST Act, 2017. FULL TEXT OF ORDER OF […]
Damodar Corporation Vs Union of India (Kerala High Court) Impugned orders passed under GST ACT were passed without hearing the petitioner, the said orders cannot be legally sustained inasmuch as they have been passed in violation of the rules of natural justice. Accordingly, I quash Ext.P14 series of orders and direct the 7th respondent to […]
Four persons have been arrested by the Mumbai Zonal Unit of Directorate General of GST Intelligence (DGGI-MZU), under CBIC, on Tuesday (November 10, 2020).
Auto-populated Form GSTR 3B (PDF) for the taxpayers, from the month of October 2020 onwards 1. GSTN has earlier introduced Form GSTR-2B, a static statement with details of ITC available for a tax period, for the benefit of taxpayers. GSTR-2B is an auto-drafted Input Tax Credit (ITC) statement generated for every recipient, on the basis […]
In this article, an attempt has been made to correlate two popular maxims – lock stock and barrel meaning entirely, from top to bottom with that of Not A Penny More and Not A Penny Less in the context of Debit and Credit Notes with Tax Invoices under the provisions of GST Act, 2017
CBIC has issued various notifications yesterday i.e on 10th Nov, 2020 amending various rules in respect of return filing. A summary of the same is as below: ♦ Notification No. 82/2020 – Central Tax Central Goods and Services Tax (Thirteenth Amendment) Rules, 2020 have been notified. Highlights of the same are: e.f. 01.01.2021, an option […]
CBIC has inserted new FORM-2B – Auto-drafted ITC Statement- under 60(7) vide Notification No. 82/2020–Central Tax dated 10th November, 2020. Please find bellow the format of New Form-2B Auto-drafted ITC Statement, Advisory and Instruction for filing of the same. 1. Terms Used :- a. ITC – Input tax credit b. B2B – Business to Business […]
Merely exercising option under composite scheme cannot prevent Revenue Department from demanding recovery of GST The Hon’ble Andhra Pradesh High Court in Godway Furnicrafts vs. the State of AP [Writ Petition No. 10350 of 2020, dated November 11, 2020] confirmed the demand for recovery of Goods and Services Tax (GST) by Revenue Department and held […]
CBIC Issues Notification No. 81/2020–Central Tax to Notification No. 88/2020–Central Tax on 10th November 2020 related to GSTR 1, FORM GSTR-2B, GST E-Invoicing, Form GST ITC-04 (Job worker return). Vide these notifications CBIC has notified extended due date of GSTR 1, FORM GSTR-2B, GST E-Invoicing, Form GST ITC-04 and also notified procedure for opting Quarterly […]
Government has issued following notifications to implement the Scheme of quarterly return filing along with monthly payment of taxes
