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...
Notification No. 07/2019-Central Tax (Rate) – Seeks to notify certain services to be taxed under RCM under section 9(4) of CGST Act as recommended by Goods and Services Tax Council for real estate sector. Government of India Ministry of Finance (Department of Revenue) Notification No. 07/2019-Central Tax (Rate) New Delhi, the 29th March, 2019 G.S.R. 254(E).– […]
CBIC hereby notifies the following classes of registered persons, namely:-(i) a promoter who receives development rights or Floor Space Index (FSI) (including additional FSI) on or after 1st April, 2019 for construction of a project against consideration payable or paid by him, wholly or partly, in the form of construction service of commercial or residential apartments in the project or in any other form including in cash;
Notification No. 05/2019- Central Tax (Rate)– Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector. Government of India Ministry of Finance (Department of Revenue) Notification No. 05/2019- Central Tax (Rate) […]
Notification No. 04/2019- Central Tax (Rate)– Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector. Government of India Ministry of Finance (Department of Revenue) Notification No. 04/2019-Central Tax (Rate) New Delhi, the 29th March, 2019 G.S.R (E).- In […]
Notification No. 03/2019-Central Tax (Rate)– Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council for real estate sector. Also Read- CORRIGENDUM to Notification No. 03/2019-Central Tax (Rate) Dated 29th March, 2019 Government of India Ministry of Finance (Department […]
Amount of credit attributable to the taxable supplies including zero rated supplies and exempt supplies shall be determined on the basis of the area of the construction of the complex, building, civil structure or a part thereof, which is taxable and the area which is exempt.
Notification No. 15/2019 –Central Tax dated 28th March, 2019 The time limit for furnishing the declaration in FORM GST ITC04 in respect of goods dispatched to a job worker or received from a job worker, during the period from July, 2017 to March, 2019 Extended till the 30th June, 2019. Rule 41(1) of the CGST […]
It is hereby clarified that all those registered persons required to make the reversal in terms of the said notification and who have not yet done so, may reverse the said amount through FORM GST DRC-03 instead of through FORM GSTR-3B.
The Central Goods and Services Tax (Amendment) Act, 2018 received assent of The President of India on August 29, 2018 but some of the provisions are made effective from 01.02.2019 vide vide various notifications. This Article discusses the major changes in GST wef 01.2.2019. I. Concept of Business Vertical deleted – GST allows multiple registrations […]
The provisions of Section 31(3)(c) of the CGST Act, 2017 shall apply to a person paying tax under Notification No. 2/2019-Central Tax (Rate) dated 07.03.2019 (Composition Scheme for Services) Section 31(3)(c) provides for issue of bill of supply by composition taxpayers. Thus, instead of a tax invoice, a bill of supply will be issued by […]
