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...
Is there is any requirement of reversal of input tax credit in a case where goods were partially destroyed or sold at reduced price?
Explore the implications of GST on sales to Institutional & Industrial Consumers post 18th July 2022, as per Notification No. 06/2022 Central Tax Rate. Understand the criteria for taxation based on pre-packaging and labeling. Dive into the details of Legal Metrology Act and its impact on taxability. Stay informed about exemptions for industrial and institutional consumers.
The Hon’ble Supreme Court of India in the case of Filco Trade Centres Pvt Ltd on 22 July 2022, has awarded the order in the favour of assessee and ordered the department to provide the facility for all the registered persons to claim transitional credit from 1st September 2022 till 30th October 2022. Some of the […]
Unravel the impact of the latest GST notifications (05/2022) on rent. Understand the applicability, Reverse Charge Mechanism (RCM), and scenarios for GST on residential dwelling rentals. Stay informed about GST liability, ITC claims, and key considerations for individuals and businesses.
Supreme Court in Union of India Vs. Filco Trade Centre [P] Ltd directs GST Network to Open Portal For Tran-1/Tran-2 Forms for 2 Months
On the anti-evasion front, the week gone by saw a case detected by Commissionerate of Central Goods & Services Tax, Alwar, involving evasion of GST on the basis of misclassification of specified parts of engines as articles of iron and steel.
Vinutha Prahlad Vs MJR Builders Pvt. Ltd. (NAA) Authority finds that in the present ease, the Respondent has raised invoice to his home buyers which included the consolidated demand of the land and the construction services. No separate demand for the land in the invoice has been issued by the Respondent to his home buyers. […]
Judgment of Supreme Court in Union of India & Anr. Vs. M/s Mohit Minerals Pvt. Ltd. does not alter constitutional mechanism of GST Council.
Clarification on changes in the refund formula for the inverted duty structure: Can it be applied retrospectively? Yes, changes made in Rule 89(5) allow applying the new formula for previous tax periods.
Explore the significant amendments introduced by the Finance Act, 2021, effective from January 1, 2022. Dive into key changes impacting CGST Act, 2017, CGST Rules, 2017, and IGST Act, 2017. Uncover crucial modifications related to the definition of ‘supply, recovery of tax, e-Way Bills, Aadhaar authentication, and more. Stay informed about the latest developments in GST law, ensuring compliance and understanding the implications of these amendments.
