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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 service supplied by the Respondent under the Marketing Services Agreement dated 1 December 2012 constitutes a mixed supply of Services falling under the Heading Research and Development services having SAC 9981, under the Heading Other professional, technical and business services bearing SAC 9983, and under the Heading other miscellaneous services bearing SAC 9997.
Cengres Tiles Ltd. Vs State of Gujarat (Gujarat High Court) The Gujarat High Court has held that only after the notice is served under Section 46 of the CGST Act and the assessment is done by the proper officer under Section 62, can the goods and the bank accounts of the taxable person be attached […]
INTRODUCTION Before get into the detailed functioning of NAA and how it’s protecting consumer’s interest, first let us understand background of it. In terms of Section 171 of the CGST Act, 2017, the suppliers of goods and services should pass on the benefit of any reduction in the rate of tax or the benefit of […]
The 31st GST Council meeting had settled on introducing a new GST return filing model on a trial basis. So as to ease the progress to the new GST return filing system, a transition plan has been worked out. Presently, there’s a major trial for the taxpayers having GST registration, and that is to migrate […]
GSTN has released the Prototype of Simplified GST Return Filing System. Highlights of the proposed system are as follows: √ Three Forms: Suppliers making B2B Supplies only: GST RET-1 (Normal) Suppliers making B2C Supplies only: GST RET-2 (Sahaj) Suppliers making B2C & B2B Supplies both: GST RET-3 (Sugam) √ Annexure of supplies (GST ANX-1) and […]
Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Ordinance, 2019. 1. The First Phase of Settlement Scheme will end on 31st July 2019 whereas, the Second Phase will end on 31st August 2019. 2. An amendment is done to bring clarity as to whether, the adjustment of tax would be towards undisputed tax or towards disputed tax.
GST annual return filing is mandatory for all entities having GST registration, irrespective of turnover during the financial year. Hence, even businesses that have obtained GST registration and having even NIL turnover must file annual return. GST registration holder who has obtained the registration anytime before 1st April 2018 are required to file GST annual […]
The contention of the petitioner that no FIR report can be lodged under the provisions of the Code of Criminal Procedure for offences punishable under the IPC, as proceeding could only be drawn against him under the U.P. GST Act, 2017, is rejected.
In re Embassy Industrial Parks Private Limited (GST AAR Haryana) Q. Whether input GST credit can be availed by the Applicant on pre-engineered structures which is movable in nature and accounted as ‘Plant and machinery’ and not capitalized as an immovable property? Ans. As per the definition of immovable property contained in the General Clauses […]
Article explains about GST Registration of Education Institutions which includes Liability to register, Presumptive taxation and Exemption from registration. It further includes Tax Rate on Supply of goods or services by Education Institutions, Type of tax, Payment of tax under RCM, Taxable value.
