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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% ...
Rule 36(4) Template For September 2020 GSTR-3B will calculate the final Input Tax Credit (ITC) to be claimed in September 2020 Form GSTR-3B by just filling in relevant figures.
This article describes a way to download GSTR 2A in excel form and the rest of returns in JSON form and also to view summary. To start with you have to add extensions to your Google Chrome Browser. Extensions are small programs that resides in your browser which interacts with the webpage to automate certain […]
Since transfer of business as going concern is exempt under GST, according to sec. 17 read with rule 42 of CGST Rules, 2017, in case any registered person is having any exempted supplies, then ITC pertaining to such exempted supplies shall be reversed proportionately. So the transferor will have to reverse the ITC taken earlier.
Taxpayers and Tax Practitioners both commits some errors or mistakes in the filing of GST Registration or during GST Return Filings. GST was commenced in 2017 and since then taxpayers are committing some mistakes even till now, which we would like to raise so that after reading this article taxpayers can save their money by […]
The ministry of Finance on 15/10/2020 notified 6 notifications incorporating various changes to the CGST Act and CGST Rule. In this Article we will discuss the notifications with reference to the original act or rules. 1.Notification No 74/2020-Central Tax This notification revised the due date for filing of GSTR-1 for small tax payer who files […]
The present petition is file to seek bail to the person accused of fraudulently availing Input Tax Credit (ITC) and allegedly involved in the tax evasion? The Court has admitted bail on furnishing bail bond in the sum of Rs.1 Lakh with one surety of like amount subject to the conditions.
Highlights of the 42nd GST Council Meeting Held on 5 October 2020 The 42 GST council meeting has taken some major decision based on the GSTR 1 and 3B quarterly filing. Also, the meeting took concern on the revenue compensation and has said that it will announce decision on the upcoming 12th October on this issue. Other […]
Action points before filing September GSTR-3B of 2020 w.r.t transaction of FY 2019-20 In this article, the paper writer has summarized the various provisions under the GST law including notifications, circulars, etc. for list of key action points for September 2020 GSTR-3B and 1 before filing the same. A. Revenue view Revenue reconciliation as per […]
In the 42nd GST Council series of measures have been announced on the due date and increasing the existing threshold from Rs 1.5 Crores to Rs 5.00 Crores for GST Returns filing as part of increasing the ease of doing business. Notification No 74/2020 – Central Dated 15th Oct 2020 All the registered taxpayers who […]
Due dates for filing of Form GSTR-3B for Tax Period of September, 2020 Government of India, vide Notification No. 29/2020-Central Tax, dated 23rd March, 2020, had staggered filing of Form GSTR-3B, for the tax periods of April to September, 2020. The due dates for filing of GSTR-3B returns for tax period of September, 2020, are […]
