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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 Dee Vee Projects Ltd. (GST AAR Madhya Pradesh) Q1. What is rate of tax applicable to the composite supply of works contract as defined in clause (119) of Section 2 of Central Goods and Services Act, 2017 (The Act), undertaken by the supplier (applicant) i.e., whether the GST rate 18% or 12% is […]
In re Macro Media Digital Imaging Pvt. Ltd. (AAR GST Haryana) The transaction of printing of content provided by the customer, on Poly Vinyl Chloride (PVC) banners and supply of such printed trade advertisement material is a composite supply in which supply of printing service is the principal supply. The HSN classification of aforesaid supply […]
In re Dee Vee Projects Limited (GST AAR Madhya Pradesh) In respect of Question regarding the rate of tax applicable on the Composite Supply of Works Contract, we are unable to answer the question on account of insufficient information provided by the applicant. In respect of the effective date of the amendments to Notification No. […]
In re Nani Resorts and Floriculture Pvt. Ltd. (GST AAR Haryana) Whether the applicant taxpayer is to pay tax @ 6% + 6% (after availing land abatement= 4%+4%) availing the input tax & as provided under notification 11 & t7 of 2017 under CGST Act & notification 46 & 74 of 2017 under HGST Act. Or […]
GST Investigation module has been designed keeping the current work flow in a distinct CBIC’s investigative Unit’s functions and to replace the manual and paper based environment with a digital mode.
As far as the payment of remuneration to a Director is concerned he is not offering any specific independent services to the company but working as an ordinary employee in the ordinary course of business and gets the salary regularly like ordinary employees.
Definition of Capital Goods [Section 2(19)] “Capital goods” means goods, the value of which is capitalized in the books of account of the person claiming the input tax credit and which are used or intended to be used in the course or furtherance of business. Goods will be regarded as capital goods if the following […]
41st GST Council meeting outcome : Key highlights dated 27th August, 2020 The 41st GST Council met under the Chairmanship of Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman via video conferencing today i.e. 27th day of August, 2020. Shri Anurag Thakur and Finance Ministers of States & UTs and Senior officers from Union […]
Prospective Effect is not at all a Problem – Interest on GST liability “Every single move in life have Double Effect i.e. prospective as well as Retrospective” Introduction Interest is always considered as compensatory in nature and it has been imposed on a registered person who has failed to pay the tax liability within the […]
As we all know, during Covid – 19 Government has come up with few notifications on 03rd April, 2020, 24th June, 2020 & 30th June, 2020 for the purpose of extending the due dates for filing of GSTR-3B and GSTR-1 for various months. In this article I am trying to clarify the manner of calculation […]
