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...
1. If the GST returns for the last 2 months have not been furnished by the regular dealer or 2. If the GST returns for last 2 quarters have not been furnished by the composition dealer Then HE WILL NOT BE ALLOWED TO GENERATE E-WAY BILL ON THE GST-E-WAY BILL PORTAL.
The latest example is the enormously lengthy yearly return forms 9, 9A & 9C. While taxpayers are finding it difficult to provide the required information, Chartered Accountants are also at a loss – despite clarifications – as to which data is to be filled where in so many fields. Local GST authorities are also not in a position to help.
Shri Navneet Gupta Vs M/s Bharti Telemedia Pvt Ltd. (NAA) It was submitted that the tax incidence on DTH services prior to GST implementation was subjected to Entertainment Tax which ranged between 10% to 25% in various States, in addition to 15% Service Tax, whereas on introduction of GST, the tax rate came down to […]
In re Harmilap Media (P) Ltd. (GST AAR Uttarakhand) (a) applicability of GST rate on selling of space/ time for advertisement in print media in case of advertising companies; Selling of space for advertisement in print media by advertising company/ agency shall attract GST @ 5% [2.5% CGST + 2.5% SGST] in case of advertising […]
In re Uttaranchal Filament (India) (GST AAR Uttarakhand) Whether the meaning of word ‘lapse’ in Notification No. 20/2018-Central Tax (Rate) would mean lapse for refund or lapse for utilization of input tax credit for payment of output tax liability. Held- Notification No. 20/2018-Central Tax (Rate) dated 26-7-2018 deals with refund of inverted duty structure only. […]
In the upcoming GST Council Meeting ,the finance ministry might propose threshold limit of turnover Rs 50 crore for generating E-invoice on a centralized government portal for business-to-business (B2B) sales which might be beneficial for entities as well as for government as follows- Entities with turnover above Rs 50 crore would be saved from the […]
Though the matter of pre-arrest bail is pending before the Hon’ble Supreme Court in Union of India Vs Sapna Jain & Ors and has been discussed in detail in our previous article Jail Over Bail Under GST: Dilemma?. This article discuses the various requirements of the law to be considered while resorting to arrest the head of the Company. The authors try to analyse the criminal liability under various laws vis-à-vis Companies Act, 2013 the parent law for evolving corporate criminal jurisprudence.
With the world cup fever at its peak, the rush for filing GSTR 9 and GSTR 9C is also catching up, continuing the legacy of the first two parts (Read at https://taxguru.in/author/thevishjain/ ), here we present the 3rd part of our series of article, ‘Unravelling GSTR 9- A clause by clause analysis by CA Vishal […]
1) Definition of Audit under the CGST Act 2017 Section 2(13) of the CGST Act 2017 States that 2(13) ‘audit’ means ( Exhaustive Definition) 1) the examination of records, 2) returns and 3) other documents maintained or furnished by the registered person under this Act or the rules made thereunder or under any other law […]
CBIC issued a Press release on 11th June 2019 explaining its Transition plan to the new GST Return. In this article author has explained ‘Transition plan to new GST Return’ for better clarity of Readers. 1. Transition Plan – Summarised: New GST returns namely GST RET 1 , GST ANX 1 and GST ANX 2 […]
