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...
In re Bollu Siva Gopala Krishna (GST AAR Telangana) The applicant is renting immovable property and is desirous of ascertaining whether the said service is taxable if rendered to educational institutions registered under Section 12AA of the Income Tax Act, 1961 or to a Government School. Notification No. 12/2017 at Serial No. 13 exempts services […]
In re KPC Projects Limited (GST AAR Telangana) M/s. KPC Projects limited are executing works to Telangana State Tourism Development Corporation limited (Government entity) and desirous of ascertaining the rate of tax under CGST & SGST on their supplies. Questions raised: 1. In view of the services provided by the applicant to TSTDC, is the […]
AAR held that applicant is seeking an advance ruling on the liability of the third party, i.e., the developer who is not represented before this authority. A ruling cannot be given on the back of an effected party to determine his liability to pay tax. Hence the application is rejected.
In the matter of bail, there is no straitjacket formula for consideration of bail to an accused as it all depends upon the facts and circumstances of each case.
Notice calling for suggestions, views, comments etc. from stakeholders on comprehensive changes in FORM GSTR-3B A proposal of comprehensive changes in FORM GSTR-3B was deliberated by the GST Council in its 47th meeting held at Chandigarh on 28th and 29th June 2022. The Council recommended that the said proposal may be placed in public domain […]
B.C. Mohankumar Vs Superintendent of Central Goods & Service Tax (Madras High Court) Rejection of application for GST registration: HC heold that order in this case is non-speaking, arbitrary and evidently has not taken into account the explanation furnished by the petitioner. Learned counsel for the respondent refers to Rule 9(4), particularly the deployment of […]
Learn about the proposed changes in the disclosure of ITC in Table 4 of GSTR-3B and their implications on taxpayer accountability.
Stay up to date with the latest changes in the GSTR-3B form. Learn about the new disclosure requirements and additional disclosures for outward supplies.
In re Sri Bhavani Developers (GST AAR Telangana) Is RCM applicable to daily wages, Labour Charges and Contract Labour? The law regarding services by an employee to the employer in the course of or in relation to his employment enumerated in Schedule III to CGST Act, 2017 remains unchanged. Therefore tax will not be attracted […]
In re Casa Rouge Owners Association (GST AAR Telangana) In the reference 1st cited, M/s. Casa Rouge Owners Association, Hyderabad, (36AACAC1805C1ZG) has sought certain clarification by filing an application for Advance Ruling. The Case was posted for personal hearing on 05-01-2022, 10-03-2022, 24-03-2022, 06-04-2022. 27-04-2022& 28-06-2022. However, in the reference 13th cited, M/s. Casa Rouge […]
