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 article examines alleged GST enforcement practices in Karnataka where ITC is denied based on NGTP reports and retrospective su...
Goods and Services Tax : GSTAT held that a mere mismatch between GSTR-1 and GSTR-3B does not automatically establish tax evasion or justify proceedings und...
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 : 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...
In re Complete Solutions Service Apartment Pvt. Ltd (GST AAR Haryana) Question: Whether the Residential Dwelling Unit taken on Lease from Various Individuals/Owners for Sub Leasing the same Residential Dwelling unit to Corporates as well as Individuals for Residential Purposes along with various amenities such as Furniture, Appliance, Cleaning, Security, Pest Control, AC Service etc. […]
Considering the first year of implementation of GST, major challenge is being faced by the Industry Inc in availing GST input tax credit (ITC) for the financial year 2017-18 after implementation of GST (i.e. July 2017 to March 2018) and lot of divergent views are floating with respect to the last date till which such […]
Indusind Media Communications Ltd. & Anr Vs Union Of India & Ors. (Delhi High Court) The GSTR-3B form – in the relevant table dealing with eligible ITC, talks of total ITC available; ITC reversed and the net ITC available. As the deadline for completing this form and availing the credit is 20.10.2018, the respondents are […]
ICAI Requesed Government for permitting availment of input tax credit under GST pertaining to Financial Year 2017-18 till 31st December, 2018
GSTBA has requested Finance Minister to extend the due dates for filing Form GSTR-1 and GSTR-3B. Last date of filing the Return GSTR -1 of October 2018 is 10th of November and filling of Form 3B and payment of tax is 20/11/2018 which are falling during Diwali.
While admitting a petition seeking interest / compensation for delay in both provisional as well as final refund of GST beyond stipulated period, the Gujarat High Court has issued notices to Centre, CBIC and GSTN.
It was recommended that all standalone restaurants, irrespective of whether air conditioned or not, will attract 5% GST without ITC. To give effect to such decision, a notification No. 46/2017- Central Tax (Rate) dated 15.11.2017 was issued, as per which the GST rate applicable to services provided by restaurants, eating joint including mess, canteens etc. was reduced to 5%
1. Refund application filing for multiple tax period is available for below grounds of refund:a. Export of Goods & Services-Without payment of Taxb. Supplies made to SEZUnit/SEZDeveloper-Without payment of Tax2. Refund application can be filed using refund application Form GST-RFD-01A & selecting a particular tax period 3. The multiple tax period application has following restrictions: a. Multiple tax period selection should be within financial year
It is humbly requested that the time limit to file GSTR-3B & GSTR-1 for the month/quarter of September 2018 may be extended to 31st January 2019 or the necessary amendments may be made in the provisions of section 16(4) and section 39(9) to allow the claim of input credit or to rectify the omissions till the due date to file the annual return or audit report.
GST Annual return to be filed once in a year, it is a consolidated information of all inward and outward supplies for tax administrator for a particular financial year. It consists of details regarding the supplies made and received in a financial year under the different tax head such as Central, State and Union Territory tax.
