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...
There is a common notion that the Advocates are totally out of GST. However, if you analyze the provisions carefully, it can be seen that the statement is not fully true. Some of the services provided by an advocate are taxable under GST.
Accounts & Records To Be Maintained Under GST (Sec. 35, 36 & Rules 56 to 58 of CGST Act)
Special provisions under GST for maintenance of Accounts and records by Warehouse, Godown and Transporter
HIGHLIGHTS OF NEW GST RATES: Restaurants with a turnover of less than Rs 50 lakh will be levied a tax rate of 5 percent. Non-AC restaurants will have a 12% tax rate. AC restaurants will have to shell out 18% tax. Hotels, lodges with tariffs less than Rs 1,000 will be taxed at 0%.
Download GST Invoicing Excel Utility will help you generating Bill as per GST Rules and GST Act 2017 easily in a minute. Bill Contains Column for all the disclosures which are required to be made or informations which are required to provided under the current GST Regime.
Legally speaking, alcoholic beverages meant for human consumption are out of the scope of Goods and Services Tax (GST) net and anybody who knows this would understand that there can not be any new impact, whatsoever, on alco- beverages in GST regime. However, this may not actually happen. Let’s look at how and why this may not hold good.
Section 16 of the IGST Law defines zero rated supply which means export of goods or services or both and it includes supply of goods and services to Special Economic Zone (SEZ). Regarding zero rated supply the procedures are prescribed and according to which the goods can be exported either without payment of IGST and the unutilized Input Tax Credit (ITC) can be refunded. Another way is that the exporter may supply goods or services or both on payment of integrated tax and claim refund in accordance with the provisions of Section 54 of the CGST Act, 2017 and the rules made their under.
Quoting PAN (Permanent Account Number), which is authorized as Import Export code by DGFT, would suffice if the exporter exclusively deals with products which are either wholly exempt from GST or out of GST regime.
Government of Maharashtra has issued a notification cited at Ref. (2) above. Vide said notification, for carrying out the various purposes under the MGST Act, the Government of Maharashtra has appointed officers working under Maharashtra Value added Tax Act, 2002 to be the officers under the MGST Act.
The Central Government has decided to constitute two new Directorates, namely, 1. The Directorate of International Customs (DIC) & 2. The Directorate General of Analytics and Risk Management (DGARM), e.f 1st July 2017
