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 debate examines why GST penalties under Section 122(1A) may survive a direct challenge under Article 20(2). The key takeaway i...
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 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 Kerala High Court set aside a consolidated notice issued for FY 2019-20 to 2024-25. It held that separate notices must be issu...
Goods and Services Tax : The Gauhati High Court held that partners who retained benefits from GST violations and acted behind such transactions can be pena...
Goods and Services Tax : The Court held that denial of input tax credit cannot be justified solely because the selling dealer failed to deposit tax, where ...
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 : 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...
In re M/s Bharat Electronics Limited. (GST AAR Karnataka) Whether the various systems, sub-systems and onboard spares supplied by the applicant for use in the Warships, Vessels and Submarines meant for Indian Navy and Shipbuilders, attracts 5% GST? Various systems, sub-systems and onboard spares supplied by the applicant for use in the Warships, Vessels and […]
In re Sai Fertilizers Pvt Ltd (GST AAR West Bengal) The Applicant, while exporting’ single super phosphate’, shall pay IGST @ 18% under SI No. 43 of Schedule III of Notification No. 11/2017 – IT (Rate) dated 28/06/2017, as amended from time to time, if it opts for refund in terms of section 16(3)(b) of […]
In re M/s Deputy Conservator of Forests (GST AAR Karnataka) Question 1. a. The applicant states that Karnataka Forest Department, under its sovereign functions, raises ‘plants’ of tree species, plants them in forest, waste & common lands. Over time, with the nurturing and management of the department, these plants grow up to become trees when […]
In re M/s Antrix Corporation Limited (GST AAR Karnataka) Whether Leasing of Satellite Transponder which is covered under SAC Code 997319 be charged at 5% GST as per HSN Code 8803 – Parts Goods of Heading 8802 (Satellites)? The service of Leasing of Satellite Transponders, covered under SAC 9973 19, falls under the Entry No.17 […]
In re East Hooghly Agro Plantatron Pvt. Ltd. (GST AAR West Bengal) The HDPE fabric coated/covered with LDPE or LLDPE melt, used for manufacturing the tarpaulin, is not textile material classifiable under Heading 5903. Tarpaulin made from such fabrics of the variety the Applicant supplies, therefore, is not tarpaulin made from textile material, and not […]
In re Alligo Agrovet Private Limited (GST AAR Maharashtra) Question: – Classification of goods and GST rate applicability in the case of goods manufactured by us (list enclosed) ? Answer:- Products namely AUTUS, SJ-NINJ A, SJ-ERASER, OPRAX, TELNAR, VK’s NEMO AND STRESSOUT are classifiable under HSN Code-3808 and liable to GST @18% (SGST CGST 9% […]
The due date of filing GST Annual Return in Form GSTR-9/9A & Reconciliation Statement in Form GSTR-9C is 31.08.2019. The utility of the Annual Return is such that taxpayers are facing difficulties in furnishing information particularly inward HSN summary, reconciliation of ITC with GSTR-2A and its matching with ITC populated in table 8A of GSTR-9. […]
Recently, one such case has been noticed, wherein the tax payer of Maharashtra State has not disclosed the ineligible ITC on account of IGST paid on inward interstate supply and import supplies in its periodic returns filed in form GSTR-3B. It resulted in short transfer of IGST funds to the State of Maharashtra
Extend the due date for filing the GSTR-9 and GSTR-9C from August to December along with the filing of GTR-9C for the F.Y. 2018-19 so that all the compliances are made and the adjustments made in the following years gets reconciled at the same time.
From 1st October 2019, well known Forms GSTR 1 and 3B of GST Era would be replaced with new Forms in a phased manner. Form GST – RET – 01 to be filed along with annexures Anx -1 for outward supplies, RCM and import of goods/services etc., and in Anx-2 details to be validated for […]
