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Goods and Services Tax : The Supreme Court upheld the GST framework governing betting, gambling, casinos, lotteries, and online money gaming. The key takea...
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 : 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 Allahabad High Court refused to recall its earlier judgment after holding that it had already delivered a detailed decision on...
Goods and Services Tax : The Telangana High Court held that a GST registration cancellation notice was valid because the accompanying documents clearly con...
Goods and Services Tax : The Telangana High Court declined to entertain the writ petition because the GST Appellate Tribunal (GSTAT) is now functional and ...
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 Telangana High Court permitted the assessee to file a statutory appeal within two weeks with the prescribed pre-deposit. It di...
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...
When it comes to return filing one question always hinders into the minds of the taxpayer that in case of no transactions, is it mandatory to file the NIL GST return?
The carry forward of the balance of education cess and SHE cess in the GST regime has been a point of discussion for a long time. Although, we had explained in our earlier update that there is no legal prohibition in the CGST Act, 2017 as regards carry forward of the cenvat credit balance of education cess and SHE Cess
All about GST on Mess Services provided by educational institutions Question:- Whether mess services supplied by an educational institute to its students, faculty and staff is taxable under GST Act? Answer:- Service Tax Regime:- Notification No. 25/2012-Service Tax dated 20/06/2012 (Mega exemption) at sl. no. 9 had exempted the following services:- “Services provided to or by […]
n the present petition, the petitioners who are themselves active tax consultants and tax practitioners have challenged the vires of section 47 of CGST Act. They are obviously indirectly concerned with the same. As noted, they pointed out that there are millions of dealers who would be adversely affected by the provisions made therein.
GSTN has launched a new format for the composite tax payers GSTR-4 return in online mode. It’s a very easy for the taxpayer to choose the options according to the choice and then file the return. In this article we will see what are the changes has been done in the GSTR-4 return. The step […]
CGST-AMENDMENT-ACT-2018 Some of the changes have been made retrospective w.e.f 1st July, 2017 The Act shall come into force on a later date which shall be notified Amended Sections and New Section S.No. Section Description S.No. Section Description 1 2 Definitions 15 35 Accounts and other records 2 7 Scope of supply ( w.e.f. 1st […]
In this write up general and point wise observations regarding annual gst return notified vide Notification 39/2018-CT dated 04-09-2018 are provided
A. FAQs on GSTR-11 – Statement of inward supplies by persons having Unique Identification Number (UIN). Q.1 What is Form GSTR-11? Ans: Form GSTR-11 is to be filed by persons who have been assigned a Unique Identity Number (UIN). It is a statement of inward supply of goods or services or both received by an […]
Present article highlights the basic provisions of the late fee as contained under section 47 of the Central Goods and Service Tax Act, 2017 and the current position thereon.
Key Issues in GST Audit & Reconciliation of Financial Statements with GST Returns (Video) Recently the Government vide Notification No. 39/2018 – Central Tax dated September 4, 2018, had notified GST Annual Return Formats viz. GSTR-9 (for regular taxable persons) and GSTR-9A (for composition supplier). Every taxpayer is required to furnish Annual Return by 31st December irrespective of […]
