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 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 : E-commerce sellers generally require GST registration from their very first sale, irrespective of turnover thresholds applicable t...
Goods and Services Tax : The Court held that recovery from third parties cannot be initiated when only a proposed demand exists and no final tax liability ...
Goods and Services Tax : The article explains that ITC eligibility under Section 16 can still be denied by the overriding provisions of Section 17(5). It h...
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 Court held that writ petitions need not continue once the GSTAT becomes operational and statutory appeal timelines are availab...
Goods and Services Tax : The Authority held that retrospective insertion of Section 16(5) does not permit reclaim of ITC already reversed under earlier rul...
Goods and Services Tax : The Kerala High Court ruled that businesses could distribute common ITC through cross-charge without obtaining ISD registration be...
Goods and Services Tax : The High Court remitted the GST matter for fresh consideration after the taxpayer agreed to deposit 25% of the disputed tax. The C...
Goods and Services Tax : The Uttarakhand High Court held that scheduling a personal hearing before the expiry of the time granted for filing a reply violat...
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 ...
Large OEM customers require their suppliers to supply material as and when required for their production. Majority of OEM customers have built into their contracts with supplier , where supplier is not based at their production location,
Article explains what is GST Return, Type of GST Return, Who is required to file GST Return, How to File GST Return, How to revise GST Return, Due dates to file GST Return etc.
GST (Goods & Service Tax) is a dream evolving into reality. Model GST law has been released by Government of India in public domain in June 2016 as it would be applicable to whole of India. Our Magna-Carta, the Constitution of India, has been duly amended vide One Hundred and Twenty Second Constitution Amendment bill, 2014 w.e.f. 16 September 2016 as recently notified.
Taking further to our discussion, we are continuing our discussion the definitions given under Section 2 of revised GST law and comparing the same with old model GST law to know the changes made in revised law
Taxable event in the GST would be SUPPLY of goods and/or service which we are going to witness will not only reform the whole of indirect taxes but also will reform the way of doing business in India.
GST is not coming on 1st April 2017 and now lawmakers have given new date 1st July 2017. You mean to say that they will give a new date 1st Sept. 2017 and then have a situation in which again they will postpone it.
Article explains Time of Supply Of Goods Or Services in Issue of Invoice, Receipt of Payment, in case of Reverse Charge Mechanism (RCM), in case of issue of voucher and in other cases. It further explains Time of Supply in case of change in rate of tax in respect of supply of goods or services.
Every person who is registered under existing law will be granted registration on provisional basis. The enrollment has already started for State VAT from different dates all over India. The enrollment is nothing but a process to gather the information of existing tax payers in a one pool. The data collected shall be used to provide provisional certificate.
As per Rule 4(2) of the Service Tax Rules, 1994,a facility is provided to the provider of output service to opt for a centralized service tax registration instead of having of a separate registration of all premises located in different states.
Section 66B of finance Act provides for levy of service tax on value of all services provided or agreed to be provided in the taxable territory by one person to another unless they are covered in negative list.
