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...
Changes in GST RATES on services and Old vs New GST rates w.e.f 01.10.2021- The CBIC vide Notification No. 06/2021 Central Tax (Rate) dated September 30, 2021 has further amended Notification No. 11/2017-Central Tax (Rate) dated June 28, 2017 (“Services rate notification”), as under- 1. Wherever Section 12AA of Income Tax Act, 1961 is mentioned, […]
INDUSTRY WISE ANALYSIS OF GST RATE NOTIFICATIONS APPLICABLE FROM 1ST OCTOBER 2021 Notification No. 06/2021 – Central Tax (Rate) 1. Works Contract Service for Charitable Organizations – GST @12% would be charged on Works Contract by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a building owned by an […]
To give effect to Recommendation of 45th GST Council meeting CBIC has issued 22 GST Rate Notifications on 30.09.2021. Notifications amends GST Rate on Services and Goods, Exempts certain services and Goods from GST, notified RCM applicability on supply of mentha oil by unregistered person to registered person and imposed Compensation Cess on Carbonated Beverages […]
Under GST law, there is a provision of deemed approval of fresh registration and amendment of registration in case the departmental officer fails to take any action on the taxpayer’s application within the prescribed period. This provision is being there in the law since the inception of GST but it was not in practical application […]
COVID-19 relief measures in form of GST rate concessions CBIC exempt CGST on specified medicines used in COVID-19, up to 31st December, 2021 to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021. Notification No. 12/2021- Central Tax (Rate) | Dated: 30th September, 2021. Extension of existing concessional GST rates (currently […]
GST rate on supply of Fortified Rice Kernel (premix) for Integrated Child Development Scheme or similar scheme approved by the Central/State Government reduced from 18% to 5%.
CBIC notifies essential oils other than those of citrus fruit as goods on which CGST is payable under Reverse Charge Mechanism (RCM) with effect from 1st day of October, 2021 to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021. Notification No.10/2021- Central Tax (Rate) | Dated: 30th September, 2021. S. […]
CBIC notifies amendment in CGST Exemption on Seeds, fruit and spores, of a kind used for sowing (not cover seeds meant for any use other than sowing) with effect from 1st day of October, 2021 to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021. Notification No. 09/2021- Central Tax (Rate) […]
CBIC amended CGST Rate on certain goods with effect from 1st day of October, 2021 to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021. Notification No. 08/2021- Central Tax (Rate) | Dated: 30th September, 2021. Rate Changes in Goods ♦ Renewable Energy Devices Rate enhanced from 5% (Sch I -234) […]
CBIC amend notification No. 12/2017- Central Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021 related to Changes in CGST exemption on Supply of services WEF 01.10.2021 vide Notification No. 07/2021- Central Tax (Rate) | Dated: 30th September, 2021. Exemptions in services ♦ S. No. 19A, […]
