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% ...
Blocking/ Unblocking of EWB generation facility The taxpayers who have not filed GSTR 3B return for two consecutive tax periods, will now be blocked for EWB generation facility on EWB Portal. Thus taxpayers who have not filed their GSTR-3B return for the months of September, 2019 and for October, 2019, will be blocked for EWB […]
Sudhir Kumar Aggarwal Vs Directorate General of GST Intelligence (Delhi High Court) Delhi High Court has held that presence of lawyer cannot be allowed at the time of questioning or examination of a person by the officers under the GST provisions. The Court observed that officers under GST law are not police officers and have […]
Last date for filing appeal in GSTAT- Removal of Difficulties Order issued to implement the decision of 37th GST Council regarding GST Appellate Tribunal (GSTAT) vide Order No. 09 /2019-Central Tax dated 03rd December, 2019. Extension of the last date for filing of appeals before the GST Appellate Tribunal against orders of Appellate Authority on […]
In a recent case of M/s. Fresh and Honest Cafe LTD. V. The Deputy Commissioner [Ct] and Anr. (Karnataka High Court) , a ruling was stated by Justice S. Sujatha (Karnataka High Court) that stats that any mistake said to have been committed by a learned CA in filing VAT Form 240 will not be seen as an intentional mistake and further not levy section 69(1) as court rule by Karnataka high court.
What is the debate going on for filing of GSTR-9 and GSTR-9C GST returns? As per latest tweet the new template for filing returns would be made available on 10th December 2019. So, the question is whether to file GSTR-9 and GSTR-9C before 10th December 2019 or not.
The gross GST revenue collected in the month of November, 2019 is Rs. 1,03,492 crore of which CGST is Rs. 19,592 crore, SGST is Rs. 27,144 crore, IGST is Rs. 49,028 crore (including Rs. 20,948 crore collected on imports) and Cess is Rs. 7,727 crore (including Rs. 869 crore collected on imports). The total number of GSTR 3B Returns filed for the month of October up to 30th November, 2019 is Rs. 77.83 lakh.
No profiteering found in Sanjay Devan Vs Vatika Ltd. case. DGAP reports no ITC benefit or tax rate reduction. Section 171 not applicable.
The event of GST starts where there is a case of Supply. If there is no case of Supply, GST is not required and not to be considered. A word sale has not been taken under GST Act. In place of sale there is a word Supply. Various taxable events in pre-GST regime such as […]
Article 269A (1) & Article 246A of the Constitution give powers to the Parliament to make law to provide levy and collection of goods and services tax on supply of goods or services or both where such supply takes place in the course of inter-State trade or commerce, and for apportionment of such collected tax […]
Introduction: The Place of Supply (POS) and Location of Supplier are crucial for determining the nature of supply viz. Inter State supply or Intra State supply. GST is destination/ consumption based tax. The Place of Supply provisions determine the place, i.e., Taxable Jurisdiction where tax should reach. The improper determination of place of supply lead […]
