Goods and Services Tax : The Gujarat High Court ruled that Input Tax Credit cannot be claimed unless the supplier has actually paid tax to the Government u...
Goods and Services Tax : GSTN has implemented automated interest computation through the Tax Liability Break-up mechanism in GSTR-3B to identify delayed ta...
Goods and Services Tax : The Delhi High Court ruled that GST authorities can issue a single SCN covering multiple financial years under Sections 73 and 74 ...
Goods and Services Tax : The High Court observed that filing GST returns is the statutory mechanism for disclosing tax liability. Failure to file returns w...
Goods and Services Tax : The operators avoided traditional hacking and instead used structural loopholes in website optimisation. The incident shows how te...
Goods and Services Tax : A PIB backgrounder explains how nine years of GST have expanded the taxpayer base, increased collections, and simplified India's i...
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 : Authorities uncovered fraudulent ITC claims exceeding ₹8 crore without actual supply of goods. The ruling highlights that ITC is...
Goods and Services Tax : A tax audit official was arrested while accepting ₹5 lakh as part of an alleged bribe to reduce a proposed tax demand. The case ...
Goods and Services Tax : The Delhi South CGST Commissionerate has arrested a key person linked to three firms for allegedly evading ₹16.30 crore in GST t...
Goods and Services Tax : The Supreme Court held that an accused cannot be denied copies of documents forming part of the chargesheet merely because prosecu...
Goods and Services Tax : The court quashed orders reversing ITC that were based solely on limitation under Section 16(4). It held that the amendment insert...
Goods and Services Tax : The Court set aside a GST demand after finding that tax liability was discharged under CGST and SGST instead of IGST. Authorities ...
Goods and Services Tax : The question whether the contractual work was an exempt construction activity or taxable manpower supply required fact-finding, wh...
Goods and Services Tax : Kerala High Court held that reliefs sought in writ cannot be entertained as debit of penalty from amount receivable could only be ...
Goods and Services Tax : The Central Government has authorized the GSTAT Principal Bench, New Delhi, to hear appeals under Section 101B of the CGST Act. Th...
Goods and Services Tax : CBIC has amended Notification No. 9/2025-Central Tax (Rate) to revise tariff entries in GST schedules in line with Finance Act, 20...
Goods and Services Tax : GST Portal revises interest computation in GSTR-3B, factoring minimum cash ledger balance and auto-populating non-editable interes...
Goods and Services Tax : Raigad CGST Commissionerate issued SOPs for taxpayer grievance redressal, introducing open house meetings, local seminars, and esc...
Goods and Services Tax : GST notification updates the definition of Nominated Agency in Notification No. 26/2018-CT (Rate). The new definition refers to L...
As ‘restaurant service’ has been notified under section 9(5) of the CGST Act, 2017, the ECO shall be liable to pay GST on restaurant services provided, with effect from the 1st January, 2022, through ECO. Accordingly, the ECOs will no longer be required to collect TCS and file GSTR 8 in respect of restaurant services on which it pays tax in terms of section 9(5).
If you are Indian and considering making money online, read our comprehensive guide for the required taxes that you must pay.
CBIC vide Notification No. 37/2021–Central Tax extends tenure of National Anti-Profiteering Authority (NAPA) to 5 years and amended FORM GST DRC-03. Tenure of the National Anti-Profiteering Authority has been extended to five years; Rule 137 of CGST Rules 2017 amended w.e.f 30th November 2021. A new cause of payment has been added in Form DRC-03 […]
GST collection for October 2021 registered the second highest since implementation of GST ₹ 1,30,127 crore gross GST revenue collected in October Revenues for the month of October 2021 are 24% higher than the GST revenues in the same month last year and 36% over 2019-20 The gross GST revenue collected in the month of […]
Notification No. 17/2021 (Rate) – Central Tax dated 18th November 2021 Amends Notification No.17/2017- Central Tax (Rate), dated the 28th June, 2017; Effective w.e.f 1st January 2022 Tax shall be paid by e-commerce operator under section 9(5) of CGST Act for supply of – -services by way of transportation of passengers by omnibus or any […]
Notification No. 16/2021 (Rate) – Central Tax dated 18th November 2021 Amends Notification No.12/2017- Central Tax (Rate), dated the 28th June, 2017; Effective w.e.f 1st January 2022 Exemption removed for following services- -Pure services and composite supply of goods and services where goods constitute not more than 25 percent value, provided to a Govt. Entity […]
Notification No. 15/2021 (Rate) – Central Tax dated 18th November 2021 Amends notification No. 11/2017-Central Tax (Rate), dated the 28th June, 2017; Effective w.e.f 1st January 2022 Composite supply of works contract to Govt. Entity or Govt. Authority will be taxable @18 percent Job Work by way of Dyeing and Printing of Textile and Textile […]
Seeks to further amend notification No. 01/2021-Central Tax (Rate) dated 28-06-2021 MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 18th November, 2021 Notification No. 14/2021-Central Tax (Rate) G.S.R. 816(E).—In exercise of the powers conferred by sub-section (1) of section 9 and subsection (5) of section 15 of the Central Goods and Services Tax Act, […]
MINISTRY OF FINANCE (Department of Revenue) Notification No. 13/2021-Central Tax (Rate) New Delhi, the 27th October, 2021 G.S.R. 763(E).—In exercise of the powers conferred by sub-section (1) of section 9 and subsection (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of […]
Under GST, the Central Government collects CGST, SGST or IGST which is depend upon if the transaction is intrastate or it is interstate.On the off chance that the inventory of labor and products is being done inside the state then it is called as intra-state supply, and for this situation CGST and SGST will be […]
