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...
Extension of Annual returns in Form GSTR 9 and GSTR 9A along with GST Audit Certificate in GSTR 9C from September 30, 2020 to December 31, 2020
Article gives format of Draft GST Appeal to Appellate Authority in case of Fake Invoice Case. Format includes Format of Form GST APL – 01 with detailed submission. Form GST APL – 01 [See Rule 108(1)] Appeal to Appellate Authority 1. GSTIN/TEMPORARY ID/UIN XXXXX 2. Legal name of the appellant XXXXX 3. TRADE NAME, IF […]
Mere transportation of goods by road, unless it is a service rendered by GTA, is exempt from GST vide Sl no 18 of Notification No: 12/2017-Central Tax (Rate), dated 28.06.2017. The law recognises that pure transportation of goods services are mostly provided by persons in the unorganised sector (by Individual truck/tempo operators who do not issue any consignment note) and hence has specifically excluded such operators from the tax net.
In its recent ruling on September 9, 2020, the Andhra Pradesh High Court has reached a judgment out of a writ petition filed under Article 226 of the Constitution and ordering the respondent authority to permit acceptance of GST TRANS-1 to form either electronically or manually within a period of 30 days. Facts of the Case- The […]
Goods and services tax regime brings alot of seamless flow in indirect tax regime. However, due to current developments and technology advancement it is very important to built a computerized network. hence, to bring the drastic change CBIC has developed GSTN (Goods and services tax network) to enhance durability and efficiency in indirect taxation. Due […]
Recovery of Transportation charges by employer from employees not taxable, ITC to extent of transportation cost borne eligible The Hon’ble AAR, Maharashtra in Re: Tata Motors Limited [GST-ARA-23/2019-20/B-46 dated August 25, 2020] held that w.e.f. February 1, 2019 input tax credit (ITC) shall be available to employer (Tata Motors) on GST charged by service provider […]
Delinking of Credit Note/Debit Note from invoice, while reporting them in Form GSTR 6 ♥ Till now, original invoice number was mandatorily required to be quoted by the taxpayers, while reporting a Credit Note or Debit Note in Form GSTR-6. ♥ The taxpayers have now been provided with a facility on the GST Portal to: […]
Complete list of GST Refund related Circular/Notification at one place from 01st July’2017 to till date i.e. 10th September’2020 Easy to Understand Easy to Learn Easy to Apply GST -REFUND (CIRCULAR) KI POTLY Sr No. CIRCULAR DATE SUBJECT 1 Circular No. 2/2/2017-GST 04-07-2017 Issues related to furnishing of Bond/ Letter of Undertaking for Exports – […]
It could be truly acknowledged that the year 2020 is a year of reformations and “Ease of Business” for the Indian masses. Starting from decriminalisation of various offences under Companies Act 2013 in Feb 2020 to new GST portal changes and the “Transparent Taxation and immunity from Prosecution” in August 2020. Similarly, most of the Government Departments are looking for […]
The interest liability for any belated remittance is an economic consequence. The tax laws are no exception to this rule. GST law provides for interest @18% on the delayed remittance of the tax after due date. A question was raised as to whether the interest has to be paid on Gross Tax liability (i.e. the […]
