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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% ...
Background ♠ Employers across the industries, especially manufacturing companies located at remote locations, provide transport facilities to their employees and workers to enable them to discharge their duties effectively. ♠ Transport facilities include use of Buses, Mini Buses, Travellers, Cabs and Vans. ♠ Often they are a necessary expense which are required to be incurred […]
Any person who is engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed forty lakh rupees, shall not be required to get registered under GST. The new annual turnover threshold for GST registration will be effective from 1st April 2019 i.e. from FY 2019-2020 and onwards. However, […]
In this article, we shall be discussing the amendment brought in the provision relating to place of supply for transportation of goods service i.e. Section 12(8) of Integrated Goods and Services Tax Act, 2017
As the Counsel for GST council as well as that for the State were unable to tell as to whether the Appellate Tribunal has been constituted or not, the matter was listed on 28 February 2019. Two affidavits were filed but it is apparent that promises were being made only in the air
How return will be filed by the taxpayer under New GST Return System 1. Uploading details of supplies in FORM GST ANX-1 (Annexure of outward supplies and inward supplies attracting reverse charge). 2. Taking Acting on the document auto-populated in FORM GST ANX-2 (Annexure of inward supplies). 3. Information declared through FORM GST ANX-1 and […]
In re Premier Car Sales Ltd. (GST AAR Uttar Pradesh) (i)- Whether repair services carried out by the Applicant under the Dealership Agreement with HMIL, to fulfill the warranty obligation of HMIL which also involves supply of parts should be classified as a composite supply of services under Section 2(30) of CGST Act/ Section 2(30)of SGST Act, […]
The applicant in its application for rectifying an Order No. 22 for Advance Ruling issued by Authority for Advance Ruling on 25.01.2019, submitted that in online application, name of the company and GSTIN were correctly filled but while submitting the hard copy of application form GST ARA-01 name of the company and GSTIN were in advertently submitted Rudhrabhishek Enterprises Limited and GSTIN 09AAGCR1735A1ZP instead of Rudrabhishek Enterprises Limited and GSTIN 09AAACR0707L2ZD.
In re K.S Subbaih Pillai & Co (India) Private Limited (GST AAR Andhra Pradesh) (a) What is the rate of GST applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by -farmers themselves? The GST Rate of tax for the tobacco leaves procured at tobacco auction […]
NEW FEATURE ROLLING OUT ON A GST PORTAL As the Due date of GSTR-9 is notified by the Government as 30th June 2019 the government is trying to simplify the Reconciliation of the Returns. ITC claimed as this is major issue in Reconciliation of ITC claimed under GSTR-3B & ITC as per GSTR-2A. The government […]
The Central Board of Indirect Taxes and Customs (CBIC) had vide Circular No. 76/50/2018-GST dated 31st December, 2018, clarified that the taxable value for the purposes of GST shall include the Tax Collected at Source (TCS) amount collected under the provisions of the Income Tax Act. However, considering the representations received from stakeholders and after […]
