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 Court held that cancellation proceedings for Rule 10A violations must be initiated through FORM GST REG-31, which grants thirt...
Goods and Services Tax : The Karnataka AAR held that ITC on statutory canteen services is available only to the extent of expenses actually borne by the em...
Goods and Services Tax : E-commerce sellers generally require GST registration from their very first sale, irrespective of turnover thresholds applicable t...
Goods and Services Tax : The Court held that recovery from third parties cannot be initiated when only a proposed demand exists and no final tax liability ...
Goods and Services Tax : The article explains that ITC eligibility under Section 16 can still be denied by the overriding provisions of Section 17(5). It h...
Goods and Services Tax : The Rajasthan GSTAT Bar has urged the Tribunal to adopt a pragmatic approach by accepting pre-deposits made through the Electronic...
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 : The Court held that writ petitions need not continue once the GSTAT becomes operational and statutory appeal timelines are availab...
Goods and Services Tax : The Authority held that retrospective insertion of Section 16(5) does not permit reclaim of ITC already reversed under earlier rul...
Goods and Services Tax : The Kerala High Court ruled that businesses could distribute common ITC through cross-charge without obtaining ISD registration be...
Goods and Services Tax : The High Court remitted the GST matter for fresh consideration after the taxpayer agreed to deposit 25% of the disputed tax. The C...
Goods and Services Tax : The Uttarakhand High Court held that scheduling a personal hearing before the expiry of the time granted for filing a reply violat...
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...
Where an e-way bill has been created and its time of legitimacy terminates during the period 20th of March, 2020 to 15th of April, 2020, the legitimacy time of such e-way bill will be esteemed to have been stretched out till the 30th day of April, 2020. The legislature on 3rd April 2020 expanded the legitimacy of e-way bill and […]
Introduction : Amidst the crisis of Coronovirus, it is difficult to predict the lifting up of lockdown and life immediately after lockdown. We all hope that sooner life will be back to normal and safer. However, what we can possibly predict is that the future of GST will be of assessments, show cause notices and […]
Choe Jae Won Vs Principal Secretary to the Government (Madras High Court) Finding justification in the plea made by the learned Government Pleader and considering the fact that, several Non-Bailable Warrants have already been issued to the Petitioners and that, there is every possibility of the Petitioners fleeing away from the clutches of Law, this […]
Existing Normal taxpayers who want to opt for Composition Scheme in Financial Year 2020-21 may note following changes: 1. Revised date to file Form GST CMP 02: Normal and registered taxpayers who want to opt in for Composition in FY 2020-21 can apply in Form GST CMP-02 by 30th June 2020.
Hon’ble AAR has held that Directors are not employees without explaining the reason behind such a conclusion and even without explaining the reason of rejecting the evidences to the contrary produced by the applicants.
Decision to process pending refund claims has been taken with a view to provide immediate relief to the taxpayers in these difficult times even though the GST Law provides 15 days for issuing acknowledgement or deficiency memo and total 60 days for disposing off refund claims without any liability to pay interest, all pending refund applications must be taken up for processing immediately.
Government has extended dates for filing of GST return due to COVID-19 pandemic. These are notified through Notifications 30/2020 to 36/2020 dated 03.04.2020 and Circular No. 136/06/2020-GST dated 3rd April, 2020. > Taxpayers filing Form GSTR-3B (i) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding Financial Year. Tax period Late fees waived if […]
In my previous article, I tried summarize advantages, need and limitations for E-invoicing. Now in this article I will discuss the basic concepts of E-Invoicing modes of generation and flow of information for E-Invoicing. Concept of E-Invoicing: E-invoicing means generation of documents related to supply electronically. It is NOT a preparation of documents on Government […]
Relief Measures for Compliances under GST Laws in the time of Covid-19 Pandemic The Central Government, in its fight against a life threatening Covid-19 pandemic in India and other many countries, has recently eased certain compliances under GST laws which are aimed at to provide relief to the trade and Industry in this tough period. […]
Denial of Input tax credit on the ground that invoice bears handwritten serial number is Correct ? Issue involved: Whether denial of Input tax credit by adjudicating officer is correct or not, on the ground that invoice bears handwritten serial number: CESTAT Krupa Trading Company Vs C.C.E. & S.T. (CESTAT Ahmadabad) Fact of the case: […]
