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 Goods and Services Tax (GST) regime in India aims to establish a transparent and efficient indirect tax system. Despite the se...
Goods and Services Tax : This article explains the legal significance of a Show Cause Notice under GST and why it forms the foundation of adjudication proc...
Goods and Services Tax : The article explains that taxpayers with orders communicated before 1 April 2026 must file GSTAT appeals by 30 June 2026 to preser...
Goods and Services Tax : High Courts have held that taxpayers with cancelled GST registrations cannot be expected to monitor the portal continuously, makin...
Goods and Services Tax : The article examines the benefits and trade-offs of the composition scheme, helping small businesses determine whether the concess...
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 certificate clarifies that dealing and investment in securities are outside the scope of GST. Companies engaged solely in secu...
Goods and Services Tax : The Kerala High Court held that a composite show cause notice issued for multiple assessment years was legally unsustainable. The ...
Goods and Services Tax : The Kerala High Court held that issuing one show cause notice for multiple financial years is not legally sustainable. While quash...
Goods and Services Tax : The Bombay High Court held that TCS paid under protest before assessment must be considered while calculating the mandatory pre-de...
Goods and Services Tax : The Court held that a purchasing dealer cannot be denied input tax credit solely because the supplier failed to deposit tax with t...
Goods and Services Tax : The Madras High Court admitted writ petitions challenging a GST demand arising from the classification of logistics services as in...
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...
Goods and Services Tax : GSTN has postponed the implementation of mandatory "Ship To GSTIN" capture and voluntary E-Way Bill closure to 1 August 2026. The ...
Goods and Services Tax : Gross GST collections reached ₹1.94 lakh crore in May 2026, registering 3.2% growth. The increase was driven largely by a 19.1% ...
Text of Final GST Appeals and Revision rules with Formats as released by GST Council on 19th June 2017. Chapter – Appeals and Revision 1. Appeal to the Appellate Authority (1) An appeal to the Appellate Authority under sub-section (1) of section 107 of the Act shall be filed in FORM GST APL-01, along with […]
CBEC has released the Text of Final GST Anti-profiteering Rules as approved by GST Council on 18th June 2017. Suresh Nandlal Rohira, Partner, Grant Thornton India LLP saqid on on the final GST anti-profiteering rules said that “It reminds us of the days of “Excise Valuation” and therefore the anti-profiteering rules also sometimes look like […]
Text of Final GST Advance Ruling rules with Formats as released by GST Council on 19th June 2017. Chapter – Advance Ruling 1. Qualification and appointment of members of the Authority for Advance Ruling The Central Government and the State Government shall appoint an officer in the rank of Joint Commissioner as member of the […]
Provisions Relating to Place of Supply of SERVICES Case 1: if the location of supplier of services and also location of recipient of supply service is in India – Section 12 of IGST Act General Situation (all situations except specific situations): 1. If supply is made to a registered person, then the place of supply […]
GST Tax Invoice, Credit and Debit Notes Tax Invoice – Sec. 31:- 1. Tax Invoice is to be issued on or before: 2. Removal of goods, where supply involve movement of goods; or 3. Delivery / making available of goods.
There are number of returns prescribed under GST law. Different returns are prescribed with due date of filing. Returns provisions are provided in Chapter –IX from Section 37 to 48 of the CGST Act,2017.
While sticking to the roll out date of July 1, 2017 for the first-of-its-kind mammoth indirect tax reform post independence in India, the all-powerful GST Council headed by the Hon’ble Finance Minister, Mr. Arun Jaitley concluded their meet for the 17th time on June 18, 2017. The GST Council on Sunday made the dreaded anti-profiteering clause more palatable specifying a sunset clause of two years even as it relaxed the deadline for filing returns under the GST till September.
There are different provisions for ITC in Excise and VAT laws. In GST the provisions of ITC are given. Some provisions of excise, service tax and VAT are merged while preparing provisions of ITC.
After the 17th GST council meet, headed by Finance Minister, Arun Jaitley in New Delhi, it seems that the roll out of GST is unstoppable. From a layman to a businessman, the waves of GST roll out are all around the corner. Almost all major bills are being cleared by the Council.
GST Council in its 17th meet held on June 18, 2017 in National capital, gave relaxation to file outward return for the month of July by September 5, 2017 instead of August 10, 2017 and for the month of August by September 20, 2017.
