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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% ...
The services under consideration is covered under the above Notification. Therefore, such services are exempted from payment of GST and the lending company is not required to discharge GST on the activity of providing services by way of extending deposits, loans or advances where the consideration is represented by way of interest.
What is a work Contract A works contract is an agreement which is a mixture of service or labour and transfer of goods. Under a works contract the contractor agrees to do certain job in execution whereof, certain goods are transferred to the contractee. Thus, an agreement of building construction, manufacture, processing, fabrication, erection, installation, […]
Ye would like to share GST implications on various aspects of Paying Guest business. The PG services are being generally offered in following manner
During filling & filing of GSTR 9C it was found that there is an error file generated by GSTN when Digitally Signed GSTR 9C is up-loaded and error is reflecting at PT III (9) at row Q & P – by saying The amount paid by you mentioned at Q is not matching with amount reported by you in GSTR 9. Similar error reflected at R also.
What is needed by a GST certifier in the pressing times of completing GSTR-9C? What are the essentials of a GST practitioner to advise a client? What does a GST taxpayer need to know to effectively comply with the law? What does a GST administrator need to implement the law? May be common answers to above questions could be as […]
After much success of One day workshop conducted by us across India, we are happy to announce Online GST workshop for effective GST Audit and Annual Return. The workshop would cover clause wise clause detailed Analysis for Form GSTR 9, GSTR 9C along with GST Audit tool for GST Health Check-up. Online Workshop Coverage Legal […]
The powers of arrest under Section 69 of the Act, 2017 are to be exercised with lot of care and circumspection. Prosecution should normally be launched only after the adjudication is completed.
Detection of fake invoices case with wrongful availment of Rs. 39 Crore Input Tax Credit and Rs 350 crore taxable value involving multiple fake/bogus firms. In a joint operation of Anti Evasion Wing and the Amritsar Division of CGST Commissionerate, Jalandhar, a case of fake invoices against 7 firms has been booked, initially valued at […]
New Return Provisions U/s 43 A of Goods and Service Tax Act, 2017 Part 1: Statutory provisions and rules thereof: 18. After section 43 of the principal Act, the following section shall be inserted, namely:— Sec 43 A: (1) Notwithstanding anything contained in sub-section (2) of section 16, section 37 or section 38, every registered […]
In re M/s Keysight Technologies International India Pvt. Ltd. (GST AAR Haryana) Much-awaited clarity was recently provided by AAR- Haryana wherein the applicant raised questions on Taxability of Electricity reimbursements by the Tenants to the landlords. There is this general practice wherein the Electricity connection is in the name of the building owners and Lease/Rent […]
