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 Supreme Court permitted the appeal to be entertained without pre-deposit after noting that the appealable order predated the a...
Goods and Services Tax : The High Court held that the issue requires consideration where the show cause notice preceded the amendment. It granted interim r...
Goods and Services Tax : The issue involved rejection of a delayed revocation application for cancelled GST registration. The Telangana High Court held tha...
Goods and Services Tax : The issue involved delay in disposal of a rectification application filed against a GST order. The Telangana High Court directed t...
Goods and Services Tax : The issue was whether a taxpayer could directly invoke writ jurisdiction claiming that a GST show cause notice and order were mere...
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% ...
Form GSTR-3B can be filed as a nil return if there are no outward supplies as well as liability (including reverse charge liability) in the month, for which the return is being filed for. This form can be filed nil, in both online mode and in offline mode (by SMS).
Criteria for selection of the cases for assessment under Maharashtra Criteria for Selection (on the basis of probable revenue earnings) of the cases for Assessment (Amendment) Scheme, 2020. FINANCE DEPARTMENT Madam Cama Marg, Hutatma Raiguru Chowk, Mantralaya, Mumbai 400032, dated the 9th June, 2020. NOTIFICATION MAHARASHTRA VALUE ADDED TAX ACT, 2002. No. VAT. 1520/C.R. 45/Taxation-1.—I […]
In a major move towards taxpayer facilitation, Government rolls out facility of filing of NIL GST Return through SMS In order to facilitate convenient return filing for taxpayers, Government is rolling out the facility of filing of NIL GST monthly return in Form GST-3B through SMS. Over 22 lakh registered taxpayers are estimated to benefit […]
Section-7 of CGST Act defines the scope of supply. There are three parameters which describes the concept of supply. However there are few exceptions to 2nd & 3rd parameters. The meaning and scope can be understood as under: 1. Supply should be of goods or service Definition of supply as per section-7 starts with “all […]
About the Composition Scheme: ♦ Whose turnover is below 1.5 Crore in other states or 75 lakhs in North-Eastern states and Himachal Pradesh (Notification No. 14/2019 – Central Tax dated 07th March, 2019). Such person can provide services up to 10% of turnover or Rs. 5 lakh whichever is higher. ♦ For Service provider the […]
Job Work under CGST Act, 2017 Introduction:- In the age of outsourcing, it is common to get certain operations done from another person. This latter person may carry out either a part of the process allowing its completion by another person or by the person sending the goods or May himself complete the goods. Such […]
Initially, the body was introduced for two years but the same has been extended for two more years. Till date, the body has passed 137 orders most of which have found the suppliers guilty of profiteering. There is no appeal provision in the Act but various parties in cases of larger amounts have been preferred Writ Applications in High Courts and generally stay on the order has been granted. In some cases, the appeals have been found to be in favour of the party.
What is reverse charge Sec.2(98) of CGST Act : Normally, the supplier of goods or services pays the tax on supply but in the case of Reverse Charge, the receiver becomes liable to pay the tax, i.e., the chargeability gets reversed. As per Section 9 (3) or (4) of the CGST Act 2017 or Section […]
The power to impose sales tax/VAT flows from Entry 54 of List II of Schedule VII of the Constitution of India. Under Article 366(29A) of the Constitution of India, ‘tax on the sale or purchase of goods’ includes (a) a tax on the transfer, otherwise than in pursuance of a contract, of property in any […]
Input Tax Credit is the core subject under GST law, the very objective of GST to provide seamless credit flow and neutralize cascading effects of taxes. Any restriction ITC will enhance transaction cost of the taxpayers and slow down of business of the taxpayers, consequently the restriction of ITC will defeat the very objective of […]
