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 : Delhi HC held that directing GST Department to give seven days' prior notice before coercive action is not equivalent to blanket a...
Goods and Services Tax : The Orissa High Court held that rejecting a GST appeal without considering the assessee's electronically filed explanation on dela...
Goods and Services Tax : The article examines how Section 122(1A) broadens GST penalty provisions beyond taxable persons to beneficiaries and participants....
Goods and Services Tax : The article explains why buyers should avoid claiming ITC when purchase invoices are missing from GSTR-2B. It outlines the legal p...
Goods and Services Tax : This guide covers the following: what exactly a GST amendment is, which fields can be changed (and which cannot), how Form REG-14 ...
Goods and Services Tax : A GST Bar Association has sought a three-month extension for filing GSTAT appeals, citing procedural complexities and evolving fil...
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 Punjab and Haryana High Court set aside the GST adjudication order on secondment of expatriate employees because relevant CBIC...
Goods and Services Tax : The Gauhati High Court held that a taxpayer whose GST registration was cancelled for non-filing of returns could seek restoration ...
Goods and Services Tax : The Gujarat High Court directed release of the petitioner's attached bank accounts after the State admitted that no findings under...
Goods and Services Tax : The Madras High Court set aside a GST assessment order that was issued before the expiry of the time granted for responding to a r...
Goods and Services Tax : The Madras High Court set aside a GST assessment after finding that repeated notices uploaded only on the GST portal did not provi...
Goods and Services Tax : GSTN has made Ship-to GSTIN conditionally mandatory in specified e-Invoice and e-Way Bill workflows. The change introduces stricte...
Goods and Services Tax : Haryana has directed officers to send GST show cause notices and demand orders by registered or speed post in addition to portal-b...
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...
Applicant has failed to prove their legal status as Clinical Establishment and they are merely working as ancillary or sub-contractors to other accredited companies, and accordingly the Applicant are not entitled to avail exemption under Notification no.12/2017-CT(Rate) and corresponding notification issued under MPGST Act. We hold accordingly.
In re Kara Property Ventures LLP (GST AAR Tamilnadu) What is the value of supply of services provided in terms of the provisions of CGST ACT 2017 read with Notification No.11/2017- Central Tax (Rate) ? The value of supply of services provided by the Applicant in the project ‘One Crest’ in Chennai, wherein the Applicant […]
From 1st January, 2019, Government has made certain changes in Tax Rates. As per the changes made, Security Service Provider has been exempted from GST liability for non corporate suppliers . The changes made the Security Service taxable under RCM which means Security Service Receiver who will be a registered taxpayer have to bear the GST liability.
If a Registered person or person desirous of obtaining registration lacks certainty over some of the provisions of the GST act. He shall make application to get his question resolved to the Authority constituted namely the Authority for advance rulings and such decision given by the authority shall be binding on the applicant as well as on government […]
The Goods and Services Tax (GST) Council held its 32nd meeting on 10 January 2019 in New Delhi. Various decisions were taken to provide relief to Micro, Small and Medium Enterprises. The key recommendations made by GST council are as follows: The threshold limit of aggregate turnover in the preceding financial year for opting composition […]
CGST Vadodara booked a case of circulation of fraudulent invoices worth Rs 582 crores, without any supply of goods, by a Vadodara based firm, for availing and passing on of illegal GST input credit. The firm was managed by a tax consultant, who has since been arrested. OFFICE OF THE PR. COMMISSIONER CENTRAL GST & […]
Invoice is the main criteria for deciding Time of Supply of Goods and Services As per section 31(1), A registered assessee supplying taxable GOODS is required to issue invoice BEFORE OR AT THE TIME OF (i) Removal of Goods where supply involves movement of Goods; or (ii) Delivery of Goods in any other cases As […]
M/s. Ayyan Fireworks Factory (P) Ltd. Vs Assistant Commissioner (CT)-I (FAC) (Madras High Court) Reopening of assessment on mere Audit Party Opinion without disposing Objection of Assesee is not valid The Assessing Officer has to independently record his view for such reopening if he proposes to reopen and thereafter, notice has to be issued to […]
Any person or a business entity in India supplying taxable goods or services to persons with an annual aggregate turnover exceeding Rs.20 lakhs is required to obtain registration under Goods and Service Tax (GST). However, In some special category states such as Assam, Manipur, Nagaland, J&K and other, the turnover limit has been reduced to […]
Torrent Power Ltd. Vs. Union of India (Gujarat High Court) Gujarat High Court quashed the Circular No. 34/8/2018-GST dated 01.03.2018 which proposes levy of GST on activities carried out by DISCOMS against recovery of charges from consumers under the State Electricity Act i. Application fee for releasing connection of electricity ii. Rental Charges against metering […]
