Understand the Goods and Services Tax (GST) and its impact on businesses. Learn about GST rates, compliance requirements, and its role in simplifying taxation. Stay updated with the latest GST news and updates.
Goods and Services Tax : The article explains that High Courts require proper notice, recorded reasons, and application of mind before GST registration can...
Goods and Services Tax : The article explains that the Statement of Facts forms the foundation of every GST appeal. It emphasizes that accurate, evidence-b...
Goods and Services Tax : The article explains how mandatory IMS and the Zero-Mismatch Policy require taxpayers to verify invoices before claiming ITC, maki...
Goods and Services Tax : The article explains that GST refunds depend on correct statutory classification, documentation, and timelines. It highlights that...
Goods and Services Tax : The article explains how IMS makes accepted invoice records the basis for ITC eligibility, strengthening compliance, fraud detecti...
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 : Haryana recorded the highest State GST revenue growth of 32% during the first quarter of FY 2026-27, outperforming all other state...
Goods and Services Tax : The representation requests extension of the GSTAT appeal filing deadline to 31 December 2026, citing persistent technical issues ...
Goods and Services Tax : A representation seeks extension of the GSTAT appeal filing deadline to 31 December 2026, citing persistent technical issues on th...
Goods and Services Tax : The Advocates Tax Bar Association has requested extension of the GSTAT appeal filing deadline to 31 December 2026, citing persiste...
Goods and Services Tax : Madras High Court remanded GST assessments after finding they were passed without verification of the SEZ Certificate and Letter o...
Goods and Services Tax : Madras High Court set aside certain GST orders after holding that DRC-01 notice should have preceded adjudication following the ea...
Goods and Services Tax : Calcutta High Court restored a delayed GST appeal, holding that sufficient cause and mandatory pre-deposit could not be ignored on...
Goods and Services Tax : Madras High Court allowed a delayed GST appeal, observing that portal upload alone should not deprive a small businessman of an ef...
Goods and Services Tax : Orissa HC held that refund cannot be refused merely because the State might appeal, where no appeal or proceeding was pending on t...
Goods and Services Tax : GSTN has clarified mandatory Ship-to GSTIN requirements, API changes and voluntary e-Way Bill closure before the proposed 1 August...
Goods and Services Tax : GSTN has shifted the FY 2025-26 AATO amendment window to 1–31 July 2026 due to system upgrades. Tax officer review will take pla...
Goods and Services Tax : June 2026 gross GST collections reached Rs. 1.94 lakh crore, driven by higher domestic and import revenues, while net collections ...
Goods and Services Tax : The Government has fixed 31 July 2026 as the last date for filing GST Appellate Tribunal appeals and applications in specified old...
Goods and Services Tax : CBIC clarified that proceedings validly initiated before a taxpayer's jurisdiction changes remain legally valid. The new jurisdict...
Taxability of Shares in Subsidiary Company: CBIC Circular 196/08/2023-GST” SEO Meta Description: “Read Circular No. 196/08/2023-GST from CBIC clarifying the taxability of shares held by a holding company in a subsidiary company under GST. Understand whether holding shares constitutes a supply of service and attracts GST or if it is exempt. Ensure compliance with the provisions of the CGST Act.
Read Circular No. 195/07/2023-GST from CBIC clarifying the availability of Input Tax Credit (ITC) for warranty replacement of parts and repair services. Understand GST liability and ITC reversal requirements in warranty scenarios. Ensure compliance with the provisions of the CGST Act.
Read Circular No. 194/06/2023-GST from CBIC clarifying TCS liability under Section 52 of the CGST Act in cases of multiple E-commerce Operators (ECOs) in one transaction. Understand the responsibilities of the buyer-side ECO and seller-side ECO in different scenarios. Ensure compliance with section 52 of the CGST Act.
Read Circular No. 193/05/2023-GST from CBIC regarding the clarification on availing Input Tax Credit (ITC) in GSTR-3B and GSTR-2A for the period 01.04.2019 to 31.12.2021. Understand the guidelines and conditions for dealing with discrepancies and the eligibility of ITC based on rule 36(4) of CGST Rules
CBIC Circular No. 192/04/2023-GST provides clarification on charging interest for wrong availment of IGST credit and its reversal under section 50(3) of the CGST Act, 2017. The circular addresses the utilization of wrongly availed IGST credit for interest calculation and the exclusion of compensation cess credit.
A detailed analysis of the bail case involving Ravinder Nath Sharma and the Union of India at the Allahabad High Court. Get insights into the court’s judgment related to GST recovery and illegal arrest allegations.
Uncover the concerns and challenges of GST Rule 88C, introduced through Notification No. 26/2022-Central Tax, in the form of FORM GST DRC-01B. Explore the potential abuse of power, short response time, and initiation of recovery under Section 79. Understand the implications and consider the constitutionality of Rule 88C. Stay informed and protect your rights.
Explore the complexities of GST on services exported without consideration. Despite the absence of payment, the tax authorities may demand GST during audits, leading to challenges for exporters. Understand the relevant provisions, analyze the taxability, and stay informed on the latest developments.
Explore the Orissa High Court’s recent ruling in the case of Chirag Industries vs the Additional Commissioner of State Tax, where coercive actions for GST arrears recovery were suspended pending a writ petition
A.P. Processor judgment of High Court is affirmed by Hon’ble Supreme Court. The issue is regarding the measure of levy of tax on dyeing units. The High Court had held that no tax would be imposed on wastage generated through the process. Only the goods which are embedded in the final cloth would be taxable as those are the only goods in which the property had been transferred as the process in question is works contract.
