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Goods and Services Tax : The Delhi High Court held that uploading an SCN only under the 'Additional Notices' tab without effective communication does not a...
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 : 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 High Court held that a GST penalty order passed without issuing a prior show cause notice violates Section 75(4) of the CGST A...
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 : 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...
Transition involves moving from what was to what will be—its a period of time where one is in between a familiar and a new situation or environment. This can be an exciting, or could be stressful or may be frightening. Witnessed it is like opening of mystery in front of your eyes. Now we move forward from migration of registrations, furnishing of provisional returns to another task of availing transitional credit.
An attempt is made to analyze the above provisions where the author is of the opinion that there is anomaly in drafting the provisions as well as corresponding notifications. Now look at the relevant provisions.
As we already knew that in September month there are 7 returns to be filed under GST (for July & august) and this month is going to be a bit hectic. In this write-up, an over view of all the forms together with their due dates are being discussed
Constitution of the Authority.- The constitution of the Authority shall be in accordance with the provisions of rule 122 of the Central Goods and Services Tax Rules, 2017
G.S.R. ( )E.:- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely
Krishna, 25th August was the last date for Form 3B and Ganapati also arrived on that day. Therefore some people were doing jayjaykaar of Ganapati and some were doing hahakaar of GST. Now on 5th September Ganapati is immersing and it is the last date for GSTR-1. So, What are the characteristics of Form GSTR-1?
Time of supply means the time when goods/services have been deemed to be supplied. Time of supply enables us to determine the rate of tax, value, and due dates for payment of taxes. In order to calculate and discharge tax liability, it is important to know the date when the tax liability arises i.e. the date on which the charging event has occurred. In GST law, it is known as Time of Supply.
The Goods and Services Tax (GST) tax was introduced on 1st of July, 2017. The last date for payment of GST for the month of July 2017 was 25th August, 2017. The last date for filing returns in cases, where the taxpayer wanted to avail transitional credit was 28th August, 2017 and, in all other cases, it was 25th August, 2017.
Consequent to the rollout of GST w.e.f. 01.07.2017, references are being received from State Governments for nomination of IRS (C&CE) officers as Member and Appellate Authority in Authority for Advance Ruling to be constituted in the States.
G.S.R. …..(E).—In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner, hereby extends the time limit for furnishing the return by an Input Service Distributor under sub-section (4) of section 39
