Goods and Services Tax India: Read all latest GST news, articles, notification, circulars, case laws news on, MVAT DVAT PVAT GST GSTN IGST CGST GST Council GST Rates SGST GST Forms GST Rules.
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% ...
GST department has taken enough care of their taxpayers by extending the due dates for GST compliances due to the underlying pandemic situation. The department has waived the late fees in several circumstances, for small taxpayers (i.e. they are happy like the small sisters who have got their rakhi gift) and reduced the late fees & interest wherever necessary to relieve the taxpayers.
As word define itself that goods whether input or capital goods supplied by principal for further processing. As per Section 2(68) of CGST Act 2017 defines job work as ‘any treatment or process undertaken by a person on goods belonging to another registered person. The one who does the said job would be termed as ‘job worker‘. The ownership […]
Simplified GST Series –Section 100-106/CGST ACT 2017 /PART-2 In part II of the Article author explains provisions of Section 100- Appeal to Appellate Authority, Section 101 -Orders of Appellate Authority, Section 102- Rectification of advance ruling, Section 103– Applicability of advance ruling, Section 104– Advance Ruling to be void in certain circumstances, Section 105-Powers of […]
Amidst ongoing spurt of pandemic , every business entity is finding alternative way to conduct their businesses. One of the popular method is Online Selling of Goods / providing Services to the customers to fulfill their needs. However one needs to take into account provisions of Goods & Services Tax before starting online businesses. Definition […]
The gross GST revenue collected in the month of July, 2020 is ₹ 87,422 crore of which CGST is ₹ 16,147 crore, SGST is ₹ 21,418 crore, IGST is ₹ 42,592 crore (including ₹ 20,324 crore collected on import of goods) and Cess is ₹7,265 crore (including ₹ 807 crore collected on import of goods).
When someone want to find tax liability for composite and mixed supply or for composition levy, he must understand the three terms before arriving at decision to tax the transaction. These three terms are distinct with each other and having distinct impact on tax liability of a taxpayer. Therefore we should understand the meaning of […]
Credit Note & Debit Note is described as a document on which tax incidence can be passed or excess tax can be refunded or credited back. Section 34 of the CGST Act, 2017 covers the provisions of Credit Note and Debit Note.
TCS and TDS have some similar and dissimilar features. TDS refers to tax that is deducted when recipient makes some payments under a contract etc. whereas TCS refers to tax which is collected by the e-commerce operator when a supplier supplies through its portal and the payment for that supply is collected by the e-commerce […]
Section 2(77) of CGST Act defines Non-resident taxable person (NRTP) as any person who occasionally undertakes transactions involving supply of goods /services, whether as principal/agent/in any other capacity, but who has no fixed place of business/residence in India. Therefore it covers all such person who is involved in supply of goods/service whether or not such […]
Impact of ITC and relevance of refund due to merger, Demerger, Spin-off and Split within India as well as Outside India. Nowadays corporate restructuring has become a need for change in the organizational structure, or business model of a company. It is done majorly to expand the business, revive a declining business, increase a company’s […]
