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% ...
Relaxation in requirement of filing of GSTR-9 and GSTR-9C for Financial Year 2018-19 GSTR-9C (Reconciliation Statement): This consists of details regarding outward and inward supplies made or received during the previous year. According to section 2(13), GSTR-9C is applicable only to the person who is required to get his accounts audited under this law. It […]
After the opening of the lockdown, the foremost and immediate tasks is Gst Annual returns, reconciliations and audits- the impending date being 30th June 2020 (as on today). Various factors and steps to be followed for filing annual returns and Gst audits are summarised as below: This submission has been divided 1. Steps for Annual […]
जीएसटी के तहत गिरफ्तारी के प्रावधान आज आपसे हम जीएसटी कानून से जुड़े एक बहुत ही संवेदनशील मुद्दे पर चर्चा कर रहें है और वह है जीएसटी कानून में गिरफ्तारी के प्रावधान . जीएसटी जिस समय भारत में लगाया गया था उस समय एक सवाल सबसे अधिक चर्चा का विषय था वह था क्या जीएसटी […]
The CBIC has recently introduced Form PMT-09 for transfer of amount from one head to another head. This enables a registered taxpayer to transfer any amount of tax, interest, penalty, etc. that is available in the electronic cash ledger, to the appropriate tax or cess head under IGST, CGST and SGST in the electronic cash […]
Lalit Kumar Gandhi Vs State of M.P. (Madhya Pradesh High Court) This is an application made by the applicant under Section 439 Cr.P.C. for grant of bail during trial. The allegation against the applicant is that he had received a sum of about Rs.6,52,00,000/- from the applicant for supply of pesticides and insecticides and as […]
‘Intermediary’ means a broker, an agent or any other person, by whatever name called, who arranges or facilitates the supply of goods or services or both, or securities, between two or more persons, but does not include a person who supplies such goods or services on his own account ( Section 2(13) of IGST Act.). […]
Rule 55 of CGST Rules 2017: Transportation of Goods without issue of Invoice Provisions under Rule 55 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to ‘Transportation of Goods without issue of Invoice’, are as under: (1) For the purposes of- (a) supply of liquid gas where the quantity at the time of removal from the place of […]
Special Rule 20-10-0 (October 2019 – March 2020) A Big Roller Coaster Ride – Guidelines for ITC refunds under Section 54(3) ‘ITC is always considered as a key factor since it has its own dimensions’ Recently, CBIC has released a Circular on GST Refunds wherein they have clarified that the exporter would not be eligible […]
As per GST law, A person supplying the services of exchange of foreign currency may exercise option to ascertain value in terms of 32(2)b for a financial Year. In service related to supply of foreign currency, including money changing, the problem of valuation always arise, therefore Govt. has prescribed the consideration should be taken to the difference in the buying rate or the selling rate.
following points are to be discussed : A. What are the Supplies under the project ? B. Considerations for the Supplies specified in clause A C. Rate of Tax against Supplies with effect from 01-04-2019 D. Valuation of Services Supplied under the project E. Time of Supply F. Reverse Charge Mechanism for any Supply under the project G. Input Tax Credit H. Calculation of Output Tax Liability and comparison between output tax liability against project sold before completion certificate and output tax liability against project not sold before completion certificate.
