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 Gifts on Airline Solutions Pvt. Ltd. (GST AAR Rajasthan) Classification of any goods or services or both. Admissibility of Input Tax credit of Tax paid or deemed to have been paid. Determination of the liability to pay tax on any goods or services or both. Since the applicant has withdrawn the application, […]
In GST Act, In case of demerger of company, the registered person shall be allowed to transfer its unutilised input tax credit to resulting company through ITC-02. For this purpose input tax credit shall be transferred to the resulting company in the ratio of the value of assets held by them at the time of registration.
CBIC has introduced new challan-cum-statement, Form CMP-08, to be filed by registered composite dealers quarterly on or before the 18th of the month succeeding the quarter of financial year, and Form GSTR-4, to be filed annually on or before the 30th April at the end of each financial year.
Service Exports from India Scheme (SEIS) and taxability of such notified export of services under IGST Act Focus: Deemed export of goods under section 147 does not include deemed ‘export of services’ and hence the notified goods only enjoys the privileged benefit of being called as ‘deemed to be exported’ and thus can avail benefits […]
CBIC extends the last date for furnishing Form GST CMP-08 Quarterly Statement (Quarter April -June 2019 of Part thereof) by Composition taxpayers for purpose of payment of Self Assessed tax till 31.08.2019 vide Notification No. 35/2019 – Central Tax dated 29th July, 2019. GST CMP-08 is a one page statement containing the outward supplies value, […]
The Honorable Supreme Court of India, in its judgment in State of Travancore-Cochin vs. Shanmugha Vilas Cashew Nut Factory And Others, Judgment Dated May 08, 1953, had occasion to examine certain sales or purchases of goods (cashew nut) if they could have been said (i) in the course of inter-State trade or commerce; or (ii) […]
When GST came into effect, the visiting power of officers suddenly halted. Earlier after registration, the officer had to make the PV review report and that visit made officer to assess that how much one has the limit. From there only the conversation started and new relations used to bud up.
In re Cliantha Research Limited (GST AAR Uttar Pradesh) Question :- Whether the ‘Clinical Research’ services provided by them to entities located outside India is liable to CGST and SGST or IGST or is it eligible to be treated –as an export of service under section 2(6) of the IGST Act, 2017? Answer :- In […]
In re Wave Distilleries and Beverages Ltd. (GST AAR Uttar Pradesh) Whether Notification No. 31/2017 dated 13th Oct. 2017 is applicable on them? The application shall not be admitted as per the provisions of section 98(2) of CGST Act, 2017, as the question raised in the application is already pending with the state tax authorities, Aligarh. FULL […]
In the notification No. 14/2017-Central Tax, dated 01st July, 2017,in page 2, in line 3, for the Central Board of Excise and Customs read the Government.
