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...
In re Sumeet Facilities Limited (GST AAAR Tamilnadu) The case laws and arguments pertaining to Service Tax law are specific to that law as there were provisions catering specifically to subcontractors whereas in GST the provisions are very restricted. Exemption benefit are not available to sub-contractors ex facie since those entries under 12/2017 specific to […]
In re Erode Infrastructures Private Limited (GST AAAR Tamilnadu) The appellant has mainly harped on the wordings of Section 97(2)(d) of the GST Act, on the ground that since admissibility of ITC paid or deemed to have been paid can be sought as a question for obtaining advance ruling, in as much as that unless […]
In re Tvl. Padmavathi Hospitality & Facilities Management Service (GST AAAR Tamilnadu) The Order of the Advance Ruling Authority was right, since at the material time there was a petition filed by the appellant, pending before the Hon’ble High Court in this matter. Therefore, there is no need to interfere with the order of the […]
Upcoming changes in Table-12 format of GSTR-1 Return 1. Changes in format of GSTR-1 Return 2. Changes in number of digit of HSN Code to be reported. Upcoming changes in Table-12 format of GSTR-1 Return Changes in number of digit of HSN Code to be reported. From 1st April 2021 onwards, it is mandatory to […]
Budget 2021 proposes the imposition of some of the stringent provisions under the Goods and Services Tax (GST). The present article tries to explain the said provisions and their effect thereon, which are proposed to be imposed vide the Finance Bill 2021. Some of which includes Retrospective amendment introduced in ‘scope of supply’, Addition in […]
Message of All India Protest and Suggestions for making GST bearable Call for All India protest given by Western Maharashtra Tax Practitioners’ Association (WMTPA), Pune on 29th January 2021 against harsh provisions in GST Act received wide spread response from all over India. It activated various trade associations, who are bearing the cost of harsh […]
QRMP- A headache we never asked Half baked solution & probably Worst Innovation of GSTN ARTICLE ON PROBLEMS / LIMITATIONS in QRMP SCHEME QRMP- It is introduced as ‘Quarterly Return Filing and Monthly Payment of Taxes (QRMP)’ scheme under GST to help the taxpayers having turnover less than Rs. 5 crores. QRMP as we all […]
Voluntary registration provides option to a person to take GST registration even though he is not liable for GST registration under section 22 or section 24 of CGST Act, 2017 or SGST/UTGST Act, 2017. Section 22 allows certain specified limit of turnover i.e. threshold limit (limit of Rs.40 lakh or 20 lakh as the case […]
Real Prince Spintex Pvt. Ltd. Vs Union of India (Gujarat High Court) It was held that the refund of the IGST paid on the exports cannot be denied on the ground that the higher rate of duty drawback is claimed and circulars are issued only to clarify the statutory provision and it cannot alter or […]
Introduction- Section 60 Provisional Assessment ♦ Where the taxable person is unable to determine the value of goods or services or both or determine the rate of tax applicable thereto, he may request the proper officer in writing giving reasons for payment of tax on a provisional basis and ♦The proper officer shall pass an order […]
