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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 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% ...
अर्जुन: भगवन, सादर प्रणाम! पेनल्टी शब्द से क्या अभिप्राय हैं? कृष्ण: वत्स! एक अस्थायी सजा या धन का योग कानून के अनुसार, सजा के रूप में लगाया जाना। अर्जुन: भगवन ! क्या GST अधिनियम में कोई पेनल्टी का प्रावधान हैं? कृष्ण: अर्जुन! प्रत्येक अधिनियम में पेनल्टी का प्रावधान अवश्य होता हैं। बिना पेनल्टी के प्रवाधान […]
Article compiles due date of filing of Form GSTR 3B, GSTR 1 , GST CMP – 08, GSTR 4, TDS Return and TDS Payment which falls in June 2020. Article explains rate of interest payable for delayed payment of GST. > Goods and Services Tax 1. GSTR 3B – Normal Tax Payer Tax Period Actual […]
Introduction:- it is observed by me on the various decision of the HC as well as SC on the account of allowance of the ITC , the decision of M/s. Mahalaxmi Cotton Ginning vs State Of Maharashtra & others, Bombay High court is always referred by the revenue which was in their favor for the […]
The utility attached herewith which will helps you in merging All GSTR 2A Excel Sheet & Prepares the Consolidated Party Wise Detailed Report.
Introduction :- Section 16(2)(c) of the Central Goods and Service Tax Act 2017 ( Act) states that subject to the provisions of section 41, the tax charged in respect of such supply has been actually paid to the Government, either in cash or through utilisation of input tax credit admissible in respect of the said supply. Further Section […]
1. The term ‘Valuation’ is significant under the GST Act as it will determine the amount of tax to be paid by the supplier of the goods or/and services. Section 15 of the CGST Act 2017 talks about the valuation of the supply of goods or/and services supplied in different circumstances and to a different […]
Provisional assessment under GST If the taxable person is unable to determine the value of goods or services or both or determine the rate of tax applicable thereto, he may request the officer for payment of tax on a provisional basis and the officer shall pass an order, within ninety days from the date of […]
1. Introduction 1.1 Transportation and Logistics is an important aspect of any economy and vital component of businesses. It is this part or activity which is responsible for movement and/or flow of goods from the place of manufacture to the end consumers. Approx. 14% of the Gross Domestic Product (GDP) is spent on transport and […]
Health Care Services are exempt supply under GST since 01-07-2017. Health Care Service is very costly for a common man as well as middle class group in India. Exemption from GST tax on this Service is like ‘आटे में नमक के बराबर (Equal to salt in flour)’. Health Care Services relating to treatment of the […]
Article explains Definition of Import of Goods, Import of Goods- Scope of Supply under GST, Levy of GST on Import of Goods, Input tax Credit of GST paid on Import of Goods, Inter-state or Intra State supply, Place of Supply of import of Goods and Import of goods for personal use. Definition of Import of […]
