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...
Rishi Bansal Vs Union of India (Delhi High Court) FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT The petition has been listed before this Bench by the Registry in view of the urgency expressed therein. The same has been heard by way of video conferencing. Present writ petition has been filed challenging the letter dated […]
High Court states that by taking into consideration the situation of COVID-19 pandemic, court directed officer to de-freeze the bank account maintained by the petitioner.
FAQs > Filing Form GSTR-4 (Annual Return) (for FY 2019-20 Onwards) Q. 1 What is Form GSTR-4 (Annual Return)? Ans. Form GSTR-4 (Annual Return) is a yearly return to be filed once, for each financial year, by taxpayers who have opted for composition scheme during the financial year, for were in Composition scheme for any […]
GSTR-4 (NEW) Vs. GSTR-9A (For Composition Tax Payers ) The most awaited form GSTR-4 (Yearly) has been made available on the GSTN portal to be filed by all Composition Taxable persons on or before extended due date i.e. 31.08.2020. Earlier this GSTR-4 form is required to be filed on Quarterly basis till financial year 2018-19. […]
List of 3208 Parties booked for issuing fake Invoices and 9757 parties booked for availing fake Input Tax Credit with Name of the Party, GSTIN of the Party, PAN Number of the Part and Zone/DGGI where case has been booked.
Simplified GST Series-Section 69-72 /CGST Act 2017- Explains about Section 69- Power to arrest, Section 70-Power to summon persons to give evidence and produce documents , Section 71- Access to business premises and Section 72-Officers to assist Proper Officers . Section 69- Power to arrest (1) Where the Commissioner has reasons to believe that a […]
As we all are fighting with the coronavirus, and alcohol-based hand sanitizers being a major weapon in this war, there is still confusion on GST rate to be charged on the same. The manufactures and GST officers are having an argument, whether it should be charged at 12% or 18%.
Redevelopment is a method of urban renewal that seeks to provide additional and better quality housing, make land available in the center of the city, eliminate urban decay and improve infrastructure. In the recent past there are two major reasons observed for the rapid surge in the number of redevelopment projects across India. 1.) Increase […]
GSTN has made Form GSTR-4 (Annual Return for Composition Taxpayers) available on the GST portal. This will enable 17 lakh Composition Taxpayers to file their returns on an annual basis with effect from FY 2019-20.
Definition Of Business Under GST – Overview Supply or acquisition of goods including capital goods and services Admission of person to any premises Provision of facilities to a member of a club, association etc Activities are undertaken by CG, SG or any Local authority Services supplied as the holder of the office Services by Race […]