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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 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% ...
Article deals with Section 12 of the CGST Act, 2017 – Time of supply of goods, Section 13 of the CGST Act, 2017 – Time of supply of services, Section 14 of the CGST Act, 2017 – Change in rate of tax in respect of supply of goods or services and Section 148: Special procedure for certain processes
Section 17(5)(d) of the CGST Act, imposes restriction on availing input tax credit in respect of the goods and services or both received by a taxable person for construction of an immovable property (other than plant or machinery) on his own account including when such goods or services or both are used in the course or furtherance of business.
DIFFERENT SCENARIOS COVERED UNDER JOB WORK This article is intended to clarify the current issues faced by the manufacturers and job workers under GST law and covers the following aspects: 1. Meaning of job work under section 2(68) of CGST Act 2017, job worker and Principal for section 143 of CGST Act 2017 2. Registration […]
In re Anil Kumar Agrawaal (GST AAR Karnataka); Advance Ruling No. KAR ADRG 30/2020; 04/05/2020 Salary received as Director from a Private Limited Company The applicant is in receipt of certain amount termed as salary as Director of a private limited company. Two possibilities may arise with regard to the instant issue of amount received […]
This article contains all aspects related to Supply of Service by Goods Transport Agency (GTA) and explains what is GTA, tax payable on forward charge basis as well as on reverse charge basis, exempt service with FAQs. GST is a labyrinth. To understand any particular subject of GST one needs to refer all sections of […]
Almost its three years now since GST laws were brought into force, yet there are some confusions in the very basic terminology around which the whole GST revolves. One such web of confusion is the meaning of taxable supply, non taxable supply and exempt supply.
Gaurav Maheshwari Vs State of Rajasthan (Rajasthan High Court) High Court has decided to grant the bail to the petitioner who is allegedly guilty of creating bogus firms/companies solely for the purpose of fraudulently creating and issuing GST invoices without any sale/purchase and actual movement of goods. Further, the prevailing circumstances of complete lock-down amidst […]
Section 54 of CGST Act 2017 provides various mechanism to the taxpayer under which they can claim REFUND of the INPUT TAX CREDIT (ITC) they had paid on the purchase of their supplies and otherwise also. > PROVISION As per explanation 3 to section 54 the registered person may claim refund of any unutilised input […]
In this Article I am going to discuss the law relating to Tax Deduction at Source (TDS) under GST Act, 2017. The concept of TDS is not new for us as the same was already applied or complied under Income Tax Act, 1961. In this article I will share or discuss the following concepts of […]
INTRODUCTION In the erstwhile laws, there were provided certain events basis which the leviability of tax was attracted, generally called the ‘taxable event’. If we talk about the Central Excise laws, such taxable event was manufacturing of goods, in case of service tax laws, such event was provision of services and in case of VAT […]
