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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 Shivalika Enterprises (GST AAR Himachal Pradesh) Chapter Note 2(a) of Chapter 63 states that Sub Chapter 1 does not cover goods of Chapter 56 to 62. However, it does not exclude goods manufactured from raw material falling under Chapter 56 to 62. Therefore, non-woven fabric bags are not excluded from Chapter 63 by […]
AIMTPA has made a representation to Smt. Nirmala Sitharaman, Finance Minister and discussed prevailing Issues in GST and their probable solutions that can be acceptable to all. They discussed the issue of GST Late Fees, The unanswered question of section 16(4), Issues related to Departmental Audit under section 65 and Rule 36(4) issues. Relevant Text […]
Telangana High Court directs the bank to allow petitioner to operate bank account provisionally attached by Revenue. Provisional attachment order cannot continue after the expiry of one year. Continuation as such would be violative of Articles 14, 19(1)(g) and 300A of the Constitution of India and would be wholly without jurisdiction.
This is for information of all taxpayers that the following proposals have been approved by the GST council, in its 42nd meeting, held on 5th October, 2020. The proposed timelines for implementation of the said decisions are given in the table below:-
et’s study 9 major updates in GST, which are important for the taxpayers to take note of. Due to future changes & implementation of e-invoicing, it seems that’s the GST department is willing to play Virtual Dandiya with a great enthusiasm with the taxpayers.
The Scheme of New returns was designed to be implemented by 1st Oct 2020 and accordingly the present scheme of GST return filing was mandated till 30th September 2020. However, due to delay in system changes and situations arising on account of COVID-19 the present scheme of filing of returns is continued which is explained below.
Consequent to the recommendations made by GST Council in its 42nd meeting held on 5th October,2020 the Govt. has issued a number of notifications giving effect to the recommendations. The notifications are summarised below- 1. Due dates for filing GSTR1 Notification No. 74/2020 – Central Tax dated 15.10.2020 Those registered persons who are having aggregate […]
Sometimes we wonder how creative GSTN authorities are! Ideally, GSTN was supposed to translate the GST law and Rules into the implementable reality. However, they are so creative that they have discovered something which does not even exist!!! It is a well-known fact that while drafting GST Law and Rules, Government had envisaged form GSTR-2 […]
It is an upgraded version of previous tool, this tool will convert GSTR1 and GSTR-3B files into Excel on a Monthly Basis. Format is the same as provided by the GST department, but I write it in Vertically, so that you can do the following. #Monthly Comparison of your GST Returns #Help in GST Reconciliation […]
Sub Section (1) of Section 35 of CGST Act, 2017, Sub Section (6) of Section 35 of CGST Act, 2017 & Section 36 of CGST Act, 2017 read with Rule 56 of CGST Rules, 2017 & Rule 57 of CGST Rules, 2017 governs the provisions for Accounts and other records to be maintained by registered […]
