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...
Whether the applicant/importer is again required to pay IGST on the component of ocean freight under RCM mechanism on deemed amount which will amount double taxation of IGST on the deemed component of ocean freight of the imported goods?
1. The tax invoiceis a standard format required under the GST system. Sec 31 of the CGST Act 2017 mandates the issuance of an invoice or a bill of supply for every supply of Goods or Services. 2. Tax Invoice in respect of Goods: Section 31(1) A registered person supplying taxable goods shall issue a tax […]
Simplified GST SERIES –Section 75-77 /CGST ACT 2017– Article explains Section 75- General provisions relating to determination of tax, Section 76 – Tax collected but not paid to the Government and Section 77- Tax wrongfully collected and paid to Central or State Government . Section 75- General provisions relating to determination of tax- (1) Where […]
My questions for examination in this article are 1. Whether credit note issued for reducing price towards goods supplied shall be treated as discount given or just reduce the price without treating it as discount given; 2. Whether the supplier can reduce tax liability on credit note issued for reducing price when there is no […]
1. Introduction: Interest is compensatory in character and is imposed on a registered person who has withheld payment of any tax as and when it is due and payable. It is a settled principle1 that interest is a mere accessory to the principal which has no independent existence of its own. Accordingly, interest is payable […]
Rara Udhyog (GST AAR Rajasthan); Advance Ruling No. RAJ/AAR/2018-19/06; Dqated- 23/06/2018 Over View- Agriculture Produce Definition ‘agricultural produce‘ in the GST regime The definition of ‘agricultural produce’ has not been provided in CGST Act; rather the term ‘agriculturist’ has been defined under sub-section (7) of Section 2 of the CGST Act, 2017, means an individual […]
The issue under consideration is whether the non issuance of refund after 7 days from the date of acknowledgment in case of zero rated supply u/s 90 is justified in law?
1. Revocation of cancellation means revalidation of cancelled registration. Section 30 of the CGST Act 2017 read with Rule 23 of CGST Rules provide for revocation of cancelled registrations. 2. Application for Revocation of Cancellation : Section 30(1) A registered person, whose registration is cancelled by the proper officer on his own motion, may apply […]
1. The registration granted under GST can be cancelled for specified reasons. The cancellation can either be initiated by the department on their own motion or the registered person can apply for cancellation of their registration. The provisions of cancellation cover under Section 29 of the CGST Act and CGST Rule 20 to 22. 2. […]
1. Every person who is liable to be registered enters the prescribed details in the GST REG 01 (registration form ) on GST Portal. In case the person missed out on some details or entered incorrect details, he can amend the particulars in a manner prescribed in Rule 19 of CGST Rules 2017. Section 28 […]
