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...
Jharkhand High Court held that impugned order passed, confirming penalty for expiry of e-way bill, without proper application of mind and without dealing with the contention raised by the petitioner is against the violation of principles of natural justice and hence bad in law.
Author of this article has attempted to bring some clarity on 7aspects of the taxability & applicability of RCM on payments made to its directors by company. The author has also thrown some light on the Circular 140 issued by department.
Understand Reverse Charge Mechanism (RCM) on the supply of security services (security personnel). Learn about tax liability, eligibility for input tax credit, and recent updates, including an Advance Ruling from Haryana AAR.
In re Divyajivan Healthcare Pvt. Ltd (GST AAR Gujarat) Whether lump-sum amount received for Health care Services to be provided for 20 years by the applicant as Diamond Plan is exempted from Goods and Services Tax as per Sr No 74 of Notification No. 12 of 2017 Central Tax? AAR find that Diamond Plan of […]
Bombay High Court held that suo moto order passed by Hon’ble Supreme Court directing exclusion of period 15th March 2020 to 28th February 2022 due to Covid outbreak is applicable even in case of filing of refund application.
जीएसटी को भारत में लगे हुए 5 साल से अधिक हो चुके हैं और अब यह कर भारत में पूरी तरह से स्थापित हो जाना चाहिए लेकिन व्यापारिक क्षेत्र से जो समाचार लगातार आ रहें है उनके अनुसार परेशानियां अभी भी है . जीएसटी की सबसे पहले भारत में मुख्य रूप से चर्चा सन 2006 […]
Consequent to implementation of re-organization of State GST Department, Kerala, following guidelines shall be adhered to w.e.f. 10.01.2023, while assigning names to offices and officials.
HC held that notice is needed to be served to assessee under Rule 25 of Central Goods and Services Tax Rules, 2017 (CGST Rules) before physical inspection is carried out.
Availability of Input Tax Credit by the recipient of service: – The recipient of service shall be eligible for the avail Input Tax Credit even if the place of supply of said service is outside India , subject to the fulfilment of conditions.
The law related to payment of consideration (value along with tax payable) to the vendors within 180 days from the date of issue of invoice failing which the recipient is burdened with the liability to pay back the amount of ITC availed, proportionate to the unpaid amount, along with interest has always been a subject matter of discussion.
