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Goods and Services Tax : The Court held that damages paid under an arbitral award do not qualify as consideration for a taxable service under GST. The ruli...
Goods and Services Tax : The Punjab and Haryana High Court has prima facie held that Haryana may have lost the constitutional power to collect entry tax af...
Goods and Services Tax : The article examines whether authorities can retain a redemption fine under Section 130 after setting aside the penalty. The key t...
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 : 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 Authority held that electricity transferred to the DISCOM grid constituted a supply under GST. Since electricity attracted a n...
Goods and Services Tax : Uttarakhand AAR held that services relating to municipal water supply functions qualified for GST exemption under Notification No....
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 : 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 this particular write up, I would like to discuss and to cover all the relevant aspect of ITC under GST to the best of my understanding and per the present legal scenario, ITC is one of the most important and most debatable topic under new tax regime i.e. GOODS and SERVICE TAX, it plays […]
Functionality to file GST Registration Revocation Application under Removal of Difficulty Revocation of Registration Applications: Taxpayers can now file application for revocation of cancellation of registration, again, if previous revocation application is rejected. This is in pursuance of ROD Order no. 01/2020, dated 25.06.2020. In view of the Removal of Difficulty Order No. 01/2020 dated […]
e-invoice is supposed to be rolled out from 1st April 2020 but the same has been postponed to 1st Oct 2020. The threshold for the rollout of e-invoice has been increased to Rs 500 Crores on account of the pandemic like situation and also excluded the issue of e-invoice by the taxpayers registered under SEZ. […]
The tax systems in India have been rapidly changing and evolving over the last few years with the implementation of the Goods and Services Tax. A timely refund mechanism is essential in any tax administration, as it facilitates trade through the release of blocked funds for working capital, expansion, and modernisation of existing business. The […]
Introduction:- In era of competition every client is looking for complete solution with perfection under one roof. Job work is very common between manufacturer in India. The manufacturing entities instead of carrying out entire operations themselves, outsource few processes to job workers to get the job done faster and more efficient manner. Job work sector […]
While filing an annual return (GSTR-9) under GST, numerous taxpayers find mismatch in ITC as per auto populated details in annual return and the data available in their GSTR-2A, which results in preparation of lot of reconciliation reports by the professionals in order to arrive at a figure shown in Table 8A. But if all […]
Providing basic Education is a constitutional obligation of Government therefore by taxing education, this fundamental right for education is violated. Not just that, there would be disparity in society with respect to education between rich and poor if it is made costlier. However, we cannot deny the fact that education has been commercialised in the […]
In a tweet today @Infosys_GSTN tweeted that the facility to view, file and download returns of the period July 2017 has been restored on GST portal. Earlier Taxpayers were surprised to see that GSTN has removed data of July 2017 from their portal (GST.gov.in) and Taxpayers criticized the move heavily on Social Media. Move came […]
Validity of Invoice without Signature for the purpose of availment of input Tax Credit (ITC) Here in this article we will discuss, Can issue of Invoice without actual signature or digital signature is the valid Tax Invoice for the purpose of availment of Input Tax Credit? Relevant Legal Provision: “Rule 36-Documentary requirements and conditions for […]
Highlights of Article -All Transport services by road are exempt from GST except services from GTA and Courier agency -Anyone who provides consignment note for goods delivery will be treated as GTA -Mere Bill is not a consignment note -5% GST rate is applicable for transportation service by GTA on RCM basis means GST is […]
