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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% ...
1. GSTR 9 is mandatory annual return to be filed by every taxpayer registered as normal taxpayer during the financial year.It consists of details regarding the outward and inward supplies made/received during the relevant previous year under different tax heads i.e. CGST, SGST & IGST and HSN codes. 2. Form GSTR-9 is required to be […]
Section 129 mandates joint and several liability on the Consignee, Consignor, Transporter and the Person in Charge of the Vehicle to carry the requisite documents as per the GST Act. Sub-section (1) of Section 129 provides that all such goods and conveyance used as a means of transport for carrying the goods, while they are in transit, in contravention of the provisions of the Act or Rules made thereunder, is liable for detention and seizure.
Article discuss GST Provisions applicable to Job Work and Manufacturing services. Dear Colleagues before going to subject we have to refer meaning of the following words under GST Scenario. 1. Meaning of Job Work and Job Worker : As per Section 2(68) of the CGST Act,2017, the meaning of word “ Job Work ,that under […]
GSTR-9 is an annual return to be filed yearly by taxpayers registered under the GST Act. Form GSTR-9 is required to be filed at the GSTIN level i.e. for each registration. It consists of details regarding the outward and inward supplies made/received during the relevant previous year, ITC availed, tax paid and HSN codes. It […]
CBCI has clarified on its Twitter handle that FORM GSTR-1 late fee waiver scheme has ended on 17th January 2020 and No further extension has been given. CBIC further clarified that a A fake tweet in this regard has been circulating in social media in which it is said that due date is been extended […]
The Mumbai Central Commissionerate has unearthed a multi-crore tax evasion racket that has been found to be transporting jewellery goods without paying GST, employing a unique modus operandi. Ministry of Finance Multi Crore Tax Evasion Racket by Jewellers with unique modus operandi unearthed by Mumbai GST Commissionerate Posted On: 18 JAN 2020 Mumbai, January 18, […]
Some Important Definitions: Goods means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply. [Sec. 2(52) of CGST Act] Services means anything other […]
The Rule 36(4) of the CGST Rules has been inserted vide notification No. 49/2019, Central Tax dated 09-10-2019. Since after the introduction this has made a lot of hue and cry among the tax payers . Some problems of the tax payers are really genuine . Although the government has come up with the some […]
Meaning of Goods: As per Section 2(52) of the CGST Act,2017, goods means every kind of movable property other than money and securities but including actionable claim growing crops, grass and things attached to or forming part of the land which are agreed to be served before supply or under a contract of supply. Meaning […]
In re DTL Ancillaries Limited (GST AAR Maharashtra) The Application in GST ARA Form No. 01 of M/s DTL Ancillaries Ltd. vide reference no. ARA No. 49 dated 04.10.2019 is disposed of, as being withdrawn voluntarily and unconditionally. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA The present application was filed under Section […]
