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 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...
As we are aware the CBIC has issued Circular No. 41/15/2018-GST Dated 13.04.2018 detailing procedure for intercepting of vehicle. However the said circular is very lengthy and hence a small flowchart covering only basics of the content of the circular has been made for the sake of brevity.
01 April 2018 is the date, when Eway Bill become mandatory for all inter – state (one state to another state) movement of Goods, exceeding value Rs.50000. Along with the above, Karnatka is the first state which has rolled out E-way Bill even for Intra – State (within state) movement exceeding Rs.50,000 from 01 April […]
Taxability of free samples is the topic perturbing most of the professionals. Most of opinions regarding taxability of free supplies, prima facie, are based on the definition of Supply as per Section 7(1)(a) of Central Goods & Service Tax Act (herein after referred to as Act)
The GST Act makes special provisions with regard to removal of goods for job-work and receiving back the goods after processing from the job worker without payment of GST. The benefit of these provisions shall be available both to the principal and the job worker.
GSTR-4 is a quarterly return. Every registered dealer who have opted for composition scheme have to file quarterly return before 18th of the next quarter. Composition scheme is applicable for those taxpayers whose turnover is below Rs 1 Cr and ITC cannot be availed by by them. Now changes have been made in the GSTR-4.
I have lodged an RTI with respect to collection of Late Fees and Interest on account of GST return filing so as to co-relate with the process of GST Return filing in vogue.
GST Intra-state E-Way bill will be required from 20.04.2018 for any intra –state movement of taxable goods in Tripura and Himachal Pradesh having value more than Rs 50,000/- and where the place of delivery is beyond 50 kms from place of supply.
♦ The person generating the e-way bill should be a registered person on GST portal and he/she should register in the e-way bill portal. If the transporter is not registered person under GST it is mandatory for him to get enrolled on e-waybill portal (https://ewaybillgst.gov.in) before generation of the e-way bill.
In Evergreen Seamless Tubes Pvt. Ltd. & Ors. v. Union of India & Ors, WP No. 12378 of 2017(Bombay), HC dismissed writ petition challenging constitutional validity of Section 140(3)(iv) of CGST Act which deals with transition and therefore, refused to strike down one year time limit for transitional credit availment.
Doubts are being raised about the manner of filing the quarterly return by composition dealers in FORM GSTR-4. In particular, there is a doubt with respect to the instruction at Sl. No. 10 appended to the said FORM which reads as below:
