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 : This analysis explains why a redemption fine under Section 130(2) cannot be sustained once authorities conclude that Section 130 l...
Goods and Services Tax : The article questions the use of Section 74 for mere reconciliation differences between Form 26AS and GSTR-1. The key takeaway is ...
Goods and Services Tax : The debate examines why GST penalties under Section 122(1A) may survive a direct challenge under Article 20(2). The key takeaway i...
Goods and Services Tax : The Court held that cancellation proceedings for Rule 10A violations must be initiated through FORM GST REG-31, which grants thirt...
Goods and Services Tax : The Karnataka AAR held that ITC on statutory canteen services is available only to the extent of expenses actually borne by the em...
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 : Representation addressed to Union Finance Minister, GST Council and CBIC seeks legislative and administrative relief for bona fide...
Goods and Services Tax : The Kerala High Court set aside a consolidated notice issued for FY 2019-20 to 2024-25. It held that separate notices must be issu...
Goods and Services Tax : The Court granted interim protection after observing that proceedings under Section 73 appeared to nullify refund orders sanctione...
Goods and Services Tax : The Gauhati High Court held that partners who retained benefits from GST violations and acted behind such transactions can be pena...
Goods and Services Tax : The Court held that denial of input tax credit cannot be justified solely because the selling dealer failed to deposit tax, where ...
Goods and Services Tax : The Court held that writ petitions need not continue once the GSTAT becomes operational and statutory appeal timelines are availab...
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% ...
Goods and Services Tax : The West Bengal GST Department ruled that intra-State movement of goods related to job work remains exempt from e-way bill generat...
Goods and Services Tax : GSTN has announced mandatory capture of Ship-To GSTIN in Bill-To/Ship-To transactions under the EWB system. The change aims to imp...
Goods and Services Tax : GSTN has launched a standardized Annexure-B Offline Utility for refund applications involving accumulated ITC to enable automated ...
Please find below the complete process of GST enrolment in case of existing assessee. 1. Get the Login ID and password from the State VAT or Central Tax Department or Service Tax. 2. After obtaining Login ID & Password, go to ‘www.gst.gov.in, click on ‘new user’(for new users, not existing users): 3. Click the ‘new […]
The Kelkar Task Force had suggested first time a Goods and Services Tax (GST) in 2003. The proposal to introduce a Goods and Services Tax (GST) was first mooted in the Budget Speech for the financial year 2006-07 with the objective of “One Country One Tax” to have a Integrated tax structure in the country.
The service is likely to undergo a metamorphosis with the introduction of GST. The officers of the CBEC have played a pivotal role in the framing of the GST Laws and Rules and we can all be justifiably proud.
CBEC has recently released following 8 GST namely 1. Input Tax Credit Rules 2.Valuation Rules 3.Transition Rules 4.Composition Rules 5.Revised Invoice Rules 6.Revised Payment Rules 7.Registration Rules and 8.Refund Rules for comments by general public and other stakeholders on or before 10-April-2017 by email on gst-cbec@gov.in. The Institute of Cost accountants of India has done […]
Implementation of Goods and Service Tax in India is the biggest tax reform that tax fraternities across the world are keenly watching. The GST in India comes with several unique features like Dual Structure, Cross Empowerment, and Matching of Input taxes at transaction level, making it complex and a compliance heavy tax reform.
Transition of the unavailed Cenvat Credit as on the appointed day & eligible duties is one of the most crucial question for the Tax Payers as they want to ensure smooth carry forward / refund of the same. Below is the analysis of Transitional Provisions under CGST law as presented in Lok Sabha & transition Rules released on March 31st, 2017
In order to engage with the stakeholders and invite comments from the public at large, the Centre has issued 8 Goods and Services Tax (GST) Rules viz. Composition Rules, Valuation Rules, Transition Rules, Input Tax Credit (ITC) Rules, Revised Invoice Rules, Revised Payment Rules, Revised Refund Rules and Revised Registration Rules, on April 1, 2017.
One of the key areas of litigation in GST will be which tax (i.e. IGST or CGST and SGST) is applicable on a transaction. Therefore, it is very important to understand the provisions of place of supply.
It has been observed, of late, that some of the dealers esp. a majority of those who have been granted Registration Certificate provisionally i.e. whose credentials are yet to be fully established, are found engaged in downloading of higher amount of Statutory Forms by showing inter-state transactions.
We need to align our thinking with the changes that the GST shall bring forth and see ourselves as a national tax administration that has the expertise in work, acumen in enforcement, accountability in function and most of all integrity in our ethos.
