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% ...
Definition: Legal Services means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority- Notification no. 12- Central Tax(CT) (Rate) dated 28.06.2017.
New GST Accounting System Under Rule 36(4) With Respect To 110% Availment of GSTR 2A The businesses have to change the mindset, the way of accounting, the innovative way of doing accounting entries in the ERP systems to remain abreast of the continuous and dynamic changes in Gst rules/ Act. There have been more than […]
As per Notification No. 9 dated 28.6.2017 of integrated Tax Rate, entry no. 13 under SAC 9963 or 9972, Services by way of renting of residential dwelling for use as residence is exempt from GST . Hence no GST is chargeable. According to Schedule –II , clause -2[b] (b) any lease or letting out of […]
Service Provided By Way of Arranging Lorries From Lorry Owner For Transportation Facilities of Customers and Issuing Lorry Receipts Is Taxable As GTA Services This important ruling has been given by AAR dated 8th July 2019 against an appeal filed by Balasubramanyam Saravana Perumal, registered under GST in the name and style of M/s Chitra […]
Electrosteel Steels Limited Vs State of Jharkhand (Jharkhand High Court) Facts The assessee company had challenged the garnishee order issued u/s 46 of the JVAT Act, asking the respondent Bank to pay into the Government Treasury, the sum of Rs. 37,41,41,602, on account of tax / penalty due under the JVAT Act, from the assessee […]
Like Income Tax, GST also Introduce the concept of Tax Collected at Source (TCS). TCS on GST is applicable from 1st October, 2018. There are large numbers of sellers on E-Commerce portals, many of them are unaware about the TCS deduction by E-commerce operator and how to get credit of TCS deducted. What is TCS […]
In this article we have discussed the synopsis of Professional Tax Enrollment Certificate (PTEC) and Professional Tax Registration Certificate (PTRC) in Maharashtra: PTEC: Q 1. Who is liable for PTEC registration? Ans: As per the amendments in the Profession Tax Act 1975, a person (natural / legal) registered under MGST Act is liable to enrol for […]
In re JVS Foods Pvt. Ltd (GST AAAR Rajasthan) Fortified Rice Kernels (FRK) manufactured by the appellant do not have essential character of natural Rice and also does not merit classification under Chapter 10 in terms of Chapter Note 1 (A) of the said Chapter. It is appropriately classifiable under the sub-heading of Chapter 19 […]
This article is written for analyzing eligibility of GST refund on account of deductions and the same is analysed with the help of below mentioned case study: Fact: ABC Private Limited has raised B2B Tax invoice of Rs.1 crore to XYZ on 14th January 2019 for the services. In the month of March 2020, XYZ […]
Provisions relating to persons liable for obtaining GST registration and provisions relating to compulsory GST registration are contained under section 22 and section 24, respectively, of the Central Goods and Service Tax (CGST) Act, 2017. The current article explains both the aforesaid provisions. Person Liable For Obtaining GST Registration As per section 22 of the […]
