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% ...
Relief provided by the Government in GST amidst the Coronavirus (COVID19) Pandemic As you all know, the current Coronavirus Pandemic has caused a huge turmoil in the economic sector of the whole world. And amidst this, our Govt. has taken a step of imposing a lockdown in the country. To enable the businesses to cope […]
Mistakes in GSTR-3B: Before discussing about the errors, we must know the stage at which we want to correct or modify the data in GSTR 3B. The said stages can be as follows:
As per the section 24 of CGST Act 2017 , certain categories of persons shall be compulsorily required to be registered under GST, even if their aggregate turnover is below specified exemption limit and are exempted from GST registration under section 22(1) – section 24(1) of CGST and SGST Act. COMPULSORY GST REGISTRATION : Notwithstanding […]
The advent of GST has brought about a paradigm shift in the indirect tax regime in India. However, the Legislature have retained the concept of ‘bundled services’ under the erstwhile Service Tax regime as ‘composite supply’ and broadened its scope to include supply of goods as well under the GST regime. Composite supply as per […]
Please find below a brief update on various announcements made by CBIC in relation to extension in due dates and reduction in rate of interest for late payment of taxes and filing of various returns under GST. Before you go into the detailed update and preparation of revised calendar for your organisation, we would like […]
Relaxation on applicability of restriction on Provisional Input Tax Credit (ITC) Under GST Existing Provision: The concept of claiming provisional Input Tax Credit (ITC) has been changed from the 38th GST Council Meeting and now only 10% provisional ITC of Eligible ITC is allowed for the Invoices or debit notes not reflected in GSTR-2A and […]
A. Provisions under GST law Services provided by director is supply under GST act and recipient of service i.e company located in India needs to pay GST@18% on RCM basis. Relevant extract from RCM ntfn-13/2017 dt 28.06.17 is produced as below: S.no. Category of Supply of Services Supplier of service Recipient of Service 6 Services […]
Meaning and Definitions: ♦ Customs frontiers of India means the limits of a customs area as defined in section 2 of the Customs Act, 1962 [Section 2(4)]. ♦ Customs area means the area of a customs station or a warehouse and includes any area in which imported goods or export goods are ordinarily kept before […]
Where the applicant is providing services to the Government and Government aided schools by building his own infrastructure under a particular project, will there be a GST exemption?
Charging section of the CGST act only deal with collection of CGST. As per CGST Act 2017 there shall be levied a tax called Goods and Service Tax on all the Intra state supplies of goods and services on the value determined u/s 15 of the CGST Act 2017.
