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...
Dealer whose tax liability in the financial year 2019-20 is not more than rupees one lakh, such dealer shall file monthly return for the month of March 2020, on or before the 21st July 2020.
As per notification no. 57/2020-Central Tax,dated 30-06-2020,if the taxpayer who fail to furnish the return for the period of February 2020, to July 2020 but furnish the said return till 30th September 2020 the the late fees will be capped to Rs 500 (i.e Rs 250 CGST and Rs 250 SGST) per return
DGAP investigated the issues of whether the GST rate applicable to the item Shoe Polish was reduced e.f. 15.11.2017 and if so, whether the benefit of such reduction in the rate of tax had been passed on by the Respondent No. 1 to his customers in terms of Section 171 of Central Goods and Services Tax Act, 2017.
The services pertaining to construction/ widening of road provided by the applicant as a sub-contractor in respect of work contract falls under the scope of Serial No. 3(iv) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 (as amended from time to time) and attracts GST @ 12% [6% CGST + 6% SGST] as on date.
In re Roorkee Cold Storage (P) Ltd (GST AAR Uttarakhand) On perusal of legal provisions (supra), we find that loading, unloading, packing, storage or warehousing of agricultural produce is exempted from GST. We also find that Agricultural produce in the notifications has been defined to mean “any produce out of cultivation of plants and rearing […]
We find that as per applicant’s argument their application can be admitted in as much as no case is pending before Hon’ble Court in the name of the applicant on the issue in hand. In this context we find that applicant has been defined under Section 95(c) of the Act which means any person registered or desirous of obtaining registration under this Act.
Calcutta High Court Allowed the Petitioner to Approach the Authorities to Make Copies of Seized Documents under Section 67(5) of the CGST Act, 2017 and Reply to Show Cause Notice thereafter.
CBIC has clarified on its twitter handle that Representations have been received on non-availability and extension of date of FORM GSTR-4 for FY 2019-20 on the GST portal. The matter of extension of date of GSTR-4 for FY 2019-2020 is under consideration by the GST Implementation Committee. CBIC has tagged in its tweet Office of […]
Another legacy provision that has been included under the GST laws from erstwhile tax regimes is the concept of Advance Rulings. The purpose of advance rulings is to help an applicant who is already a registered taxable person or is liable to be registered to provide clarity and understanding with regards to any supply which […]
This project discusses the position of taxation on sanitary pads pre and post exemption regime, discussing the effects of the same in both eras. Moreover, it also discusses the consequences of exempting the sanitary napkins completely of GST and suggests what can be the alternatives to tackle the problems of high maximum retail price and less accessibility of the pads to the general masses
