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 Court restrained coercive recovery proceedings after noting allegations that the adjudication order relied heavily on witness ...
Goods and Services Tax : The Court held that a taxpayer who does not respond to a show cause notice cannot later invoke writ jurisdiction alleging procedur...
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 : 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...
Khatwani Sales And Services LLP (GST AAR Madhya Pradesh) Applicant is not eligible for Input Fax Credit on Demo vehicles purchased for furtherance of business, in view of barring provisions of clause (a) of sub-section (5) of Section 17 of GST Act, 2017, as they are not covered by any of the exceptions given in […]
In re Man Structurals (P) Ltd. (GST AAR Rajasthan) Whether GST is payable under Reverse Charge Mechanism (RCM) the salary paid to Directors of the company who is paid salary as per employment contract? We observe that Shri Madhu Sudan Sharma, authorized representative of the applicant, submitted a letter dated 29.06.2020 addressed to this authority […]
In re Crown Tours & Travelers (GST AAR Rajasthan) Whether the rate of 5% under heading 9985(i) is applicable on transaction which the Applicant intents to undertake wherein a single invoice is raised in respect of all the services i.e. local transportation services along-with services like sightseeing, tour guide, elephant ride etc., provided by the […]
Devices Distributors Vs Asst. State Tax Officer (Kerala High Court) The Kerala High Court has set aside the detention of goods in a case where the department had objected that the invoices accompanying the goods did not bear continuous numbers and hence the invoices with serial numbers falling between could have been used for transportation […]
Extension of Date to file the GST Return under the Composite Dealers till August 31, 2020 The Central Board of Indirect Taxes and Customs have issued Notification No. 59/2020–Central Tax dated 13th July, 2020 extending the deadline for filing GSTR-4 annual returns for 2019-20 by composition dealers from July 15 to August 31. The Government has extended […]
Simplified GST Series –Demands & recovery /Section 73/CGST ACT 2017 Section 73- Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts. (1) Where it appears to the proper officer that any tax has […]
Rara Udhyog (GST AAR Rajasthan); Advance Ruling No. RAJ/AAR/2018-19/06; Dqated- 23/06/2018 Over View- Agriculture Produce Definition ‘agricultural produce‘ in the GST regime The definition of ‘agricultural produce’ has not been provided in CGST Act; rather the term ‘agriculturist’ has been defined under sub-section (7) of Section 2 of the CGST Act, 2017, means an individual […]
CASUAL TAXABLE PERSON DEFINITION OF CASUAL TAXABLE PERSON U/S 2(20) OF CGST ACT 2017 Casual Taxable person means:- (1) Undertakes transactions occasionally; (2) Involving supply of taxable goods or services or both; (3) In the course or furtherance of business; (4) Whether as principal, agent or in any other capacity; (5) In a state or […]
Over View – ‘Consideration’ Consideration in GST is the basis for deciding upon the value of supply of goods or supply of services. Section 2(31) ‘consideration‘ in relation to the supply of goods or services or both includes–– (a) any payment made or to be made, whether in money or otherwise, in respect of, in […]
Jain International Vs Commissioner of Delhi Goods (Delhi High Court) Admittedly, till date the petitioner‟s refund application dated 4th November, 2019 has not been processed. As neither any acknowledgment in FORM GST RFD-02 has been issued nor any deficiency memo has been issued in RFD-03 within time line of fifteen days, the refund application would […]
