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...
Notification effect provisions in amendment of CGST Act vide Finance Act, 2020 (12 of 2020) – dated 27.03.2020-An simple overview Vide notification 49/2020 – Central Tax, dated 24.06.2020, some amendments which proposed vide Finance Act, 2020 (12 of 2020) have been effective from 30.06.2020. The simple overview is as under: S.No. Reference section of Finance […]
Introduction: 1. Since the lockdown has begun in India due to the Covid – 2019, there have been many relaxations given by the Government in all fronts for compliance. This is the third time that the Government has announced relaxation for making compliance under GST. The present note explains in detail various notifications issued on […]
The Central Government, vide Order No. 01/2020-CT dated 25.06.2020, has provided an opportunity to the taxpayers whose registration was cancelled on or before 12th June 2020, to file an application for revocation of cancellation of registration till 30th September 2020. The relevant paragraph of the order is reproduced below: “2. For the removal of difficulties, […]
As per Section 9(1) of the CGST Act – GST shall be levied on the Intra state supplies of goods or services or both. It means GST could only be levied on those activities which constitute a “supply” under Section 7 of the said Act.
The CBIC vide its Notification No.49/2020 has given a clear guide with liberalised due dates for filing of GSTR 3B and GSTR 1 for the period from February 2020 to August 2020. The extension is mainly with regard to the Dealers whose turnover for the previous year is Rs.5 Crores and Below. EXTENDED DUE DATES […]
In View of the current Covid 19 situation Govt. of India has further extended the GST due dates. On 24.06.2020 Govt. of India came up with Notification ranging from Notification No 49/2020 to 54/2020 and extended due dates for various assesses based on their Turnover and Principal place of business. As dates provided are bifurcated […]
GST Interest and Late Fee Auto Calculator for Extended Due Dates due to Covid 19 in Excel Format Due to Covid 19 pandemic in India, The Indian Government has extended the Due Dates of filing GSTR returns of various assesses for the months of February 20 to April 20. These dates are declared through Notifications 30/2020 to […]
Anticipatory Bail Granted against GST Evasion by considering Clean Criminal History of Applicant along with furnishing a personal bond of Rs. 50,000/- with two sureties.
Smt. Honey Macker Vs M/s Pivotal Infrastructure Pvt Ltd. (National Anti-Profiteering Authority) Applicants, the Respondent and the other material placed on record and find that the Applicant No. 1 vide her complaint dated 03.08.2018 had alleged that the Respondent was not passing on the benefit of ITC to her in spite of the fact that […]
Shri M. Srinivas Vs Vijetha Supermarkets Pvt. Ltd. (National Anti-Profiteering Authority) The Applicant had alleged that the Respondent had not reduced the selling price of the “Frozen Green Peas”, when the GST rate was reduced from 5 % to Nil w.e.f. 01.01.2019 with denial of Input Tax Credit, vide Notification No. 25/2018-Central Tax (Rate) dated […]
