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% ...
In re M/s Gifts on Airline Solutions Pvt. Ltd. (GST AAR Rajasthan) Classification of any goods or services or both. Admissibility of Input Tax credit of Tax paid or deemed to have been paid. Determination of the liability to pay tax on any goods or services or both. Since the applicant has withdrawn the application, […]
In GST Act, In case of demerger of company, the registered person shall be allowed to transfer its unutilised input tax credit to resulting company through ITC-02. For this purpose input tax credit shall be transferred to the resulting company in the ratio of the value of assets held by them at the time of registration.
CBIC has introduced new challan-cum-statement, Form CMP-08, to be filed by registered composite dealers quarterly on or before the 18th of the month succeeding the quarter of financial year, and Form GSTR-4, to be filed annually on or before the 30th April at the end of each financial year.
Service Exports from India Scheme (SEIS) and taxability of such notified export of services under IGST Act Focus: Deemed export of goods under section 147 does not include deemed ‘export of services’ and hence the notified goods only enjoys the privileged benefit of being called as ‘deemed to be exported’ and thus can avail benefits […]
CBIC extends the last date for furnishing Form GST CMP-08 Quarterly Statement (Quarter April -June 2019 of Part thereof) by Composition taxpayers for purpose of payment of Self Assessed tax till 31.08.2019 vide Notification No. 35/2019 – Central Tax dated 29th July, 2019. GST CMP-08 is a one page statement containing the outward supplies value, […]
The Honorable Supreme Court of India, in its judgment in State of Travancore-Cochin vs. Shanmugha Vilas Cashew Nut Factory And Others, Judgment Dated May 08, 1953, had occasion to examine certain sales or purchases of goods (cashew nut) if they could have been said (i) in the course of inter-State trade or commerce; or (ii) […]
When GST came into effect, the visiting power of officers suddenly halted. Earlier after registration, the officer had to make the PV review report and that visit made officer to assess that how much one has the limit. From there only the conversation started and new relations used to bud up.
In re Cliantha Research Limited (GST AAR Uttar Pradesh) Question :- Whether the ‘Clinical Research’ services provided by them to entities located outside India is liable to CGST and SGST or IGST or is it eligible to be treated –as an export of service under section 2(6) of the IGST Act, 2017? Answer :- In […]
In re Wave Distilleries and Beverages Ltd. (GST AAR Uttar Pradesh) Whether Notification No. 31/2017 dated 13th Oct. 2017 is applicable on them? The application shall not be admitted as per the provisions of section 98(2) of CGST Act, 2017, as the question raised in the application is already pending with the state tax authorities, Aligarh. FULL […]
In the notification No. 14/2017-Central Tax, dated 01st July, 2017,in page 2, in line 3, for the Central Board of Excise and Customs read the Government.
