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% ...
The government introduced reverse charge on services of renting of motor vehicle vide Notification No.-22/2019- Central Tax (Rate) dated 30.09.2019 which was later on amended through Notification No.-29/2019-Central Tax (Rate) dated 31.12.2019.
Taxability of Goods and Services Purchased by State/Central Examination Boards Under CGST/SGST Act, 2017 Query:- Whether State/Central Examination Boards are liable to pay GST on purchase of various goods and services from different vendors and if yes, whether Input Tax Credit shall be available? Analysis & Advise To answer this query we need to know […]
In GST it is very important to identify place of supply of goods and services so that appropriate type of GST (IGST/CGST/SGST) can be imposed. There may be various kinds of place of supply of goods and services i.e. Intrastate Supply, Interstate supply, Export and Import etc.
GST is a tax levied on supply of goods or services or both. The definition of ‘goods’ in the CGST Act, 2017 means every kind of movable property other than money and securities. So, from a small pencil to a huge bulldozer, everything is included in the category of goods. However, in case of food it cannot be considered as goods always. Why is it so?
The ITC saga With a view to keep tab on those errant taxpayers who are claiming excess input tax credit (ITC), the Government has brought in regulations to ensure that ITC can be claimed only to the extent of the credit reflecting in their GSTR-2A. This regulation may result in undue hardship to many tax […]
Please find the article “Subject-wise Index of GST Notifications-Central Tax (Rate) issued” to publish in your site. This article provides a tool to search notifications issued under one subject. For example a notification 1/2017 issued to prescribe rate of tax for supply of goods, the reader can search all notifications issued till date relating to the […]
The concept of ‘supply’ is the key stone of GST architecture. Section 7 of CGST Act read with Schedule I & III covers the provisions relating to the term ‘Supply’. The concept of supply along with related issues have been discussed in this article. Also Read- GST Series: Part 1 Section 3 to Section 6 […]
One of the most disputed or major areas of concern for both taxpayers and authorities in the earlier regime was ‘works contract’. In simple terms, it means a contract which has both the elements of good as well as service and which is undertaken for the construction etc of ‘immovable property’. Earlier this was the […]
Clause by Clause Detailed Analysis of Registration Under GST Along with Relevant Rules, Forms, Examples & Case Laws. Registration is governed by Section 22 to 30 of CGST Act, 2017 and Rule 8 to 18 and Rule 25 to 26 of CGST Rules 2017. (CHAPTER VI) SECTIONS 22-30 Section 22 Persons liable for registration Section […]
GST was introduced in the Country on 1st Jul., 2017 and was promised by the Government to be a Good and Simple Tax. However, we have observed that day in and day out we are being served various Notices from the department either to file the Returns or to Reconcile the differences between the Filed […]
