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% ...
This year the tax department is also ready to play different types of holi with the taxpayers, of which the Income Tax department will be playing the Floral holi (Foolonki holi) and the GST department will be playing Latthmar Holi. Lets discuss about it in detail.
Article provides List of goods and services under Reverse Charge Mechanism (RCM) under GST Regime as on 01/03/2020 alongwith date from which the same is under RCM. For Goods S. No. Particular Effective date 1. Cashew nuts, not shelled or peeled 01/07/2017 2. Bidi wrapper leaves (tendu) 01/07/2017 3. Tobacco leaves 01/07/2017 4. Silk yarn […]
Interest liability shall arise only in respect of that portion of output tax which is being paid by cash.It was very harsh and unreasonable to ask for the interest on that portion of output tax that is being paid from the Input tax credit.
The application for opting-in composition scheme for the financial year, 2020-21 is available on GST Portal. The taxpayers who are already in composition scheme in previous financial year are not required to opt in for composition again for FY 2020-2021. Time limit for opting in Composite Scheme – 31st March 2020 FORM to be filled […]
For a Normal taxpayer, there is presently two Returns i.e., GSTR-3B & GSTR-1 active in the common GST portal. GSTR-3B is a simple Monthly Return for the period July 2017 to March 2020 and is a consolidated summary return of inward and outward supplies that the Government of India has introduced as a way to relax the requirements for businesses that have recently transitioned to GST. And GSTR -1 is a monthly or quarterly return filed by taxpayers to disclose details of their outward supplies for the month – along with their tax liability.
Reversal/ Recovery of Input Tax Credit (ITC) Due To Time Limit Under Section 16 (4) of CGST Act, 2017 – A Possible View In Favour of The Department –Dr. Ashok Saraf, Senior Advocate Recently advisories have been issued to the various registered dealers for the inadmissibility/ reversal of input tax credit on the strength of […]
DGGI (Hqrs.) booked a case on 06.03.2020 against M/s Aastha Apparels Pvt Ltd & others. Aforesaid companies have fraudulently claimed IGST refunds on export of goods to the tune of more than Rs. 61 Crores.
Matrix Cellular (International) Services Limited Vs Union of India & Ors. (Delhi High Court) Department have merely followed the statutory scheme of first making inquiries, and premised on the information gathered, to issue the Show Cause Notice under Section 73 of the Act. Having heard learned counsels, we are of the view that there is […]
Whether, the Applicant would be liable to pay GST, under the provisions of the CGST Act, 2017 and allied laws, on the instalments of the ‘Mobilization Advance’, which has transitioned into the GST regime and adjusted deducted by the Applicant post the implementation of GST (i.e. post July 1st, 2017)?
Several types of GST refund : Excess payment of tax due to mistake or inadvertence, Excess balance in Electronic Cash Ledger, Export with payment of IGST or under Bond/ LUT, Supplies made to SEZ unit/developer on payment of IGST or under Bond/LUT, Inverted duty structure, Deemed Exports, Persons holding UIN and Miscellaneous refunds
