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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% ...
We thought that first GST audit under GST regime would be over by the August end but it was not to be, the last data stands extended to 30th November, 2019 now. For whatever reasons, most of the taxpayers and professionals are not happy at this approach and looking at deferring permanent solution, while taking the entire system for a ride. On the contrary, Income tax returns have been filed very smoothly and with record return filings.
Arjuna, The month of September is the most important month for the Taxpayers. Taxpayers who are required to get their books of accounts audited for F.Y 18-19 are required to upload their Income Tax Audit Report till 30th September, 2019. While filing Income Tax Audit Report, taxpayers have to provide information of GST too. Also the month of September is the last month for GST Taxpayers for taking effect of corrections of errors or omissions made while filing the GST returns for the F.Y 2018-19.
In re M/s Ashok Kumar Choudhary (GST AAR Rajasthan) What shall be rate of GST on activity of sub-contract for earthwork in relation to construction of access controlled Nagpur-Mumbai Super Communication Expressway (Maharashtra Samruddhi Mahamarg)? We find that the activity carried out by the applicant does not involve supply of goods whatsoever in any manner […]
In re NMDC Limited (GST AAAR Chhattisgarh) In the instant case, Structures/towers meant for Lighting for Plant Road, Boundary Wall and Watch tower can in no way be related to the outward supply of goods. As per Section 2(83) of CGST Act, 2017 “outward supply” in relation to a taxable person, means supply of goods […]
1. Whether input tax credit can be availed for civil and railway allied works in connection with the laying of private Railway Siding? 2. Whether input tax credit can be availed on signaling & telecommunication system, mechanical and structural works in relation to Railway Siding? 3. Whether input tax credit can be availed on execution of P-Way, Civil, over head electrification, general electrical and signaling & telecommunication works for the proposed block station yard in relation to private Railway Siding?
When it comes to taxation law it becomes very important because it is taxable event under GST for that purpose first we need to understand the meaning of supply under GST. It is a deciding criterion for imposing GST whether a particular transaction falls under the diameter of taxable event or not.
Indirect Taxes Updates- GST, Customs, Excise, Service Tax & VAT- Month – August 2019 A. GST Updates for the Month of August 2019 I. Recent GST Notifications and Circulars on GST Due date for filing GST annual return for 2017-18 postponed to 30-11-2019: Due date for filing GST annual return for the period from 1-7-2017 […]
In re Awas Bandhu (GST AAR Uttar Pradesh) Based on their activities whether Awas Bandhu Uttar Pradesh can be exempt from GST regime. As per the schedules enclosed by the applicant with their application, we noticed that the General conditions/principles of Working of the applicant is to help U.P. Housing Ministry to implement their policies […]
Definition of expression “wholly exempt from tax” or “supply wholly exempt from tax” has not been provided in the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act). In reference to a supply of goods or services or both, expression “wholly exempt from tax” has been used at two places […]
GST Revenue collection for August, 2019 – ₹ 98,202 crore of total gross GST revenue collected in August The total gross GST revenue collected in the month of August, 2019 is ₹ 98,202 crore of which CGST is ₹ 17,733 crore, SGST is ₹ 24,239 crore, IGST is ₹ 48,958 crore (including ₹ 24,818 crore collected […]