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 argues that Rule 14A creates a compliance trap by restricting taxpayers from reporting actual liabilities after crossi...
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 : 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 Rajasthan High Court held that a taxpayer who defaults in filing GST returns in one State cannot obtain fresh registration in ...
Goods and Services Tax : The Telangana High Court granted interim protection against coercive GST recovery proceedings until the GST Appellate Tribunal bec...
Goods and Services Tax : The Telangana High Court permitted the taxpayer to withdraw the writ petition challenging a GST demand order and pursue the statut...
Goods and Services Tax : The Telangana High Court permitted manual filing of a revocation application even after dismissal of a delayed appeal against GST ...
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 : 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...
Companies registered under the Factories Act, 1948, generally provides canteen facility to its employees. Section 46 provides that any factory employing more than specified numbers i.e. more than 250 workers required to provide canteen facility either by self canteen or by third party contract to its employees, since this is mandatory. It has been noticed […]
This Topic covers Chronological Sequence on the subject matter from British Regime to Indian regime including highlights on famous case laws and the need for 46th constitutional amendment in 1982, Synopsis on the case of Calcutta Club Ltd, Discussion on Issue in Service Tax Perspective (Pre or Post Negative List),Position under GST Regime, Need for […]
Purpose of advance ruling is to minimise disputes by providing clarity on confusing matters so it tries to avoid litigation in future. If you see name i.e. advance ruling, this name itself signifies that ruling in advance or decision in advance. You must be aware that few items (petroleum and petroleum products (like petrol, HSD […]
Supreme Court (SC) Judgment dated 8.3.2021 on Limitation period─Analysis & Impact on Transitional Credit – In the wake of Covid-19 pandemic Looking to the onset of COVID-19 pandemic and various measures taken by the Govt. to curb COVID-19, from time to time, the Hon’ble Supreme Court took suo motu Cognizance for Extension of Limitation, in […]
Roadmap to E-Invoicing for B2B Suppliers Notification No. 13/2020 dated 21st Mar 2020 ♣ E-Invoicing made mandatory for Registered Person having Aggregate Turnover more than 100 crore rupees in a year. ♣ Turnover of current F.Y. shall be consider. ♣ Provision shall come into effect from 1st Oct 2020. Notification No. 60/2020 dated 30th Jul […]
DCIT Vs Dough Makers India Pvt. Ltd (NAA) It was alleged that Respondent No. 1 supplying restaurant service has increased the base prices of his products and has not passed on the benefit of reduction in the GST rate from 18% to 5% w.e.f. 15.11.2017, affected vide Notification No. 46/2017-Central Tax (Rate) dated 14.11.2017 by […]
Rajasthan Government notifies the manner for the verification of deposit of tax (GST) for the purpose of allowing the Input Tax Credit (ITC) for demands pertaining to assessments years upto 2017-18, where the demands have been created for want of verification of Input Tax Credit claimed by a dealer. GOVERNMENT OF RAJASTHAN COMMERCIAL TAXES DEPARTMENT […]
CBIC issues Clarification in respect of refund claim by recipient of Deemed Export Supply, Extension of relaxation for filing refund claim in cases where zero-rated supplies has been wrongly declared in Table 3.1(a) and The manner of calculation of Adjusted Total Turnover under sub-rule (4) of Rule 89 of CGST Rules, 2017 vide Circular No. […]
GSTN New Functionality of SELECTION OF CORE BUSINESS The following notification is popping up these days every time the dealer logs in to the GST portal to go to the Profile page and select the nature of your Business. All the Registered dealers are getting this notification, and you have an option to select between […]
Attention GST Taxpayers who have opted for QRMP Scheme! Enjoy the convenience of Invoice Furnishing Facility (IFF) to enable the flow of ITC to the recipients by furnishing B2B invoices for February 2021 by March 13, 2021.
