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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% ...
Detailed Analysis of Proposed Amendments by Finance Bill, 2020 in GST Acts (With practical Coverage and Reasoning) The following are the section wise key highlights along with analysis of proposed amendments by Finance Bill, 2020. Central Goods and Services Tax (Chapter IV) (Clause 116 to 131) Sr. No. Section Amended Old Provision Amend-ment New Provision […]
CBIC extends the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the period from 01.07.2017 to 31.03.2018 Notification No. 06/2020-Central Tax dated 03rd February 2020 in a staggered manner for different groups of States to 5th and 7th February 2020. Here it is interesting to note that CBIC has announced […]
Mahesh Steel Corporation Vs Union of India (Punjab and Haryana HC) FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT [1] This common order shall dispose of the above-mentioned seven (07) Review Applications moved by the applicant-respondent(s) / UOI, as the same relate to identical issue / prayer. For the facility of reference, […]
Article explains Provisions under GST Law of Penalty For Fraudulent Transactions Apart From Supplier/ Recipient Of Goods Or Services Or Both, Prosecution For Fraudulent Transactions Apart From Supplier/ Recipient Of Goods Or Services Or Both, Prosecution On Availment Of Input Tax Credit Without Invoice and Transitional Credit- Retrospective Amendments. 1. Penalty For Fraudulent Transactions Apart […]
Tax rate for manufacturing services covered under entry at item (iv) of Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017 The Govt. of India has issued Circular No.126/45/2019-GST dt. 22.11.2019 duly clarifying scope of the notification entry at item (id) related to job work, under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017 which […]
Central Goods and Services Tax Act, 2017 Updated till 28-01-2020 Chapter-I PRELIMINARY Sections 1. Short title, extent and commencement 2. Definitions 1. Short title, extent and commencement (1) This Act may be called the Central Goods and Services Tax Act, 2017. (2) It extends to the whole of India except the State of Jammu and […]
The Finance Bill, 2020 (BILL No. 26 OF 2020) was introduced in Lok Sabha by the Minister of Finance, Miss. Nirmala Sitharaman on February 1, 2020. It proposed to amend The Central Goods and Services Tax 2017. As per section 5(2)(b) of The Finance Bill 2020 (BILL No. 26 OF 2020) states that all sections […]
Section wise Analyses – Union Budget 2020 – GST, Customs and Central Excise Duty The Finance Minister Nirmala Sitharaman presented Union Budget 2020 in Parliament on Saturday, February 1st, 2020. She stated that the government shall work towards taking the country forward so that we can leapfrog to the next level of health, prosperity and […]
Synopsis of Amendment proposed by Finance Bill 2020 (BILL No. 26 OF 2020) related to GST The Finance Act, 2020 (BILL No. 26 OF 2020) was introduced in Lok Sabha by the Minister of Finance, Miss. Nirmala Sitharaman on February 1, 2020. It proposed to amend The Central Goods and Services Tax 2017. As per section […]
As we all are aware that several cases of monetisation of credit fraudulently obtained or ineligible credit through refund of Integrated Goods & Service Tax (IGST) on exports of goods have been detected in past few months. On verification, several such exporters were found to be non-existent in a number of cases. In all these […]
