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 examines how NGTP classifications are increasingly being used as standalone grounds for ITC blockage and fraud proceed...
Goods and Services Tax : Missing GST return deadlines triggers late fees under Section 47 and interest under Section 50, both calculated separately. Unders...
Goods and Services Tax : The Court reaffirmed that taxpayers are entitled to due process before coercive recovery measures are initiated. Recovery actions ...
Goods and Services Tax : The guide explains that GST registration certificates are available only through the GST Portal and must be downloaded manually. I...
Goods and Services Tax : From 22 September 2025, accommodation below ₹7,500 per day attracts 5% GST without ITC instead of 12%. The change aims to reduce...
Goods and Services Tax : Haryana recorded the highest State GST growth rate in India at 22% in May 2026. The achievement is attributed to strong tax admini...
Goods and Services Tax : Practitioners are reportedly following different methods while completing GSTAT appeal forms because of inadequate guidance. The r...
Goods and Services Tax : The certificate clarifies that dealing and investment in securities are outside the scope of GST. Companies engaged solely in secu...
Goods and Services Tax : Representation addressed to Union Finance Minister, GST Council and CBIC seeks legislative and administrative relief for bona fide...
Goods and Services Tax : Authorities uncovered fraudulent ITC claims based on fake invoices without actual supply of goods or services. The accused was arr...
Goods and Services Tax : The Gauhati High Court directed authorities to consider restoration of GST registration after the taxpayer filed pending returns a...
Goods and Services Tax : The Tribunal held that procurement strategy, supplier oversight, and sourcing support formed part of a substantive procurement ser...
Goods and Services Tax : The Court observed that the documents produced indicated a sale of immovable property, which is not subject to GST. The matter was...
Goods and Services Tax : The Madras High Court remitted Section 74A GST orders for fresh adjudication after taxpayers argued that their replies to DRC-01 n...
Goods and Services Tax : The Madras High Court held that GST authorities cannot issue a single show cause notice covering multiple financial years. The Cou...
Goods and Services Tax : GSTN has postponed the implementation of mandatory "Ship To GSTIN" capture and voluntary E-Way Bill closure to 1 August 2026. The ...
Corporate Law : The 2026 amendments significantly expand disclosure requirements for operational creditors and corporate applicants. The changes a...
Goods and Services Tax : Gross GST collections reached ₹1.94 lakh crore in May 2026, registering 3.2% growth. The increase was driven largely by a 19.1% ...
Goods and Services Tax : The West Bengal GST Department ruled that intra-State movement of goods related to job work remains exempt from e-way bill generat...
Goods and Services Tax : GSTN has announced mandatory capture of Ship-To GSTIN in Bill-To/Ship-To transactions under the EWB system. The change aims to imp...
[Ref:Circular No. 160/16/2021-GST, dated 20th September, 2021] In exercise of its powers conferred by Section 168(1) of the Central Goods and Services Tax Act, 2017 ( CGST Act), CBIC has clarified, vide Circular No. 160/16/2021-GST, dated 20th September, 2021 in respect of carrying a physical copy of invoice during movement of goods in cases where invoice has […]
Circular No. 159/15/2021-GST dated 20.09.2021 It has clarified the scope of ‘Intermediary services’ under the GST regime. The concept of intermediary having been borrowed from the erstwhile Service Tax Regime is defined under section 2(13) of the IGST Act to mean a broker or agent or any other person who arranges or facilitates supply of […]
Draft Written Submission before CIT(A), Faceless related to PF & ESI late deposited after due date but before due date of ITR Appeal filed against the order of rectification u/s 154 made by Assistant Director of Income Tax, CPC dated XX.XX.20XX [Jurisdictional ITO: Ward No. X (X), XXXX] Most respectfully submitted before the Hon’ble CIT(A), […]
Section 16(2)(aa) of CGST Act, 2017 was inserted vide Section 109 of Finance Act, 2021 applicability of which is yet to be notified. Extract of Proposed Section Section 16(2)(aa) of CGST Act, 2017 is as follows:- (aa) the details of the invoice or debit note referred to in clause (a) has been furnished by the […]
Recently circular issued -159/51/2021-GST-Clarification on doubts related to scope of ‘Intermediary’ but I failed to understand doubts cleared or continued… First of all, Definition of Intermediary –’Intermediary means a broker, an agent or any other person, by whatever name called, who arranges or facilitates the supply of goods or services or both, or securities, between […]
An analysis of the taxability of composite supply of works contract services to Government Entities In today’s world, the government of the countries are vigorously engaged in discharging its duties of ensuring welfare and development of the state as well the economy. In order to successfully achieve that, the central government, state governments, local authorities […]
Since the introduction of GST in 2017, the state and central departments have aggressively pursued assessees on the grounds of mis-match between the data reported on the GST portal under GSTR 2A and GSTR 3B. The officials have denied ITC to the assessees merely on the basis of such mis-match reports. This issue has been […]
The GST Council in its 45th meeting in Lucknow on 17 September 2021 discussed a host of issues which required taxpayers clarification at the earliest and keeping up with efforts to streamline and ease the compliance procedures with clarity, CBIC issued following 3 circulars on 20th September 2021 to give effect to the GST Council […]
A detailed analysis to pursue trends in cases of GST evasion & fraudulent ITC availment booked viz-a-viz number of SCNs issued against for the FY 2017-18 [w.e.f. July, 2017], 2018-19 & 2019-20, have been made and it is observed that in GST evasion cases booked and in the Fraudulent ITC cases booked, during the above mentioned period, SCNs have been issued only in few cases.
The Central Board of Indirect Taxes and Customs (CBIC) on 20.09.2021 issued the following clarifications vide Circular No. 159/15/2021-GST, Circular No. 160/16/2021-GST and Circular No. 161/17/2021-GST Dated 20th September 2021 – Circular No. Title / Query / Representations Clarifications 159/15/2021-GST Clarification on doubts related to scope of “Intermediary” Definition of “intermediary” under IGST Act as […]
