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...
Notice pay is the consideration received when an employee resigns without notice and puts an end to his contract of employment, allowing the company from which he is resigning to recover a part of his salary, ranging from one to a few months, which is adjusted against his final settlement amount and the net amount […]
In the provisions of the GST Act, the GST Officers are conferred with the extra-ordinary powers of arrest of Tax evaders. However, the said power of arrest has to be exercised with deliberation and discretions and not as a tool of oppression and harassment at the hands of GST Officers.
Representation on Extension of Due Date For Filing of Annual Return In Form GSTR-9, 9A, 9B And Audit Report In Form GSTR-9C
Article contains Indirect Taxes Updates on GST, Customs, Excise, Service Tax & VAT for the Month of May 2019. Article Analyses Important Notifications / Circulars issued in the Month of May 2019 and also analyses Important Case Laws / Advance Ruling etc. decided by Various Courts and Authorities from time to time on GST, Customs, […]
In re Cummins Technologies India Private Limited (GST AAR Maharashtra) The applicant has sought clarification in respect of various services rendered by them to their group company situated abroad, as to whether such services being supplied by them for consideration to an overseas group company, the liability to pay tax on the subject supplies can […]
Filing of Annual Return, Form GSTR-9 for financial year 2017-18, by 30th June, 2019 (1) This is in reference to filing of Annual Return, Form GSTR-9, by a normal taxpayer for financial year 2017-18, which is required to be filed by them on GST Portal latest by 30th June, 2019. Kindly note that Annual GST […]
Maharashtra State Tax on Professions, Trades, Callings and Employments (Amendment) Rules, 2019 FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 6th June 2019. NOTIFICATION MAHARASHTRA STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1975. No. PFT-2019/C.R.8/Taxation-3.—Whereas the Government of Maharashtra is satisfied that circumstances exist which render it […]
GST Council should now seriously think of including petroleum products, electricity, and real estate in GST ambit. If alcoholic liquor can also be subsumed, it would be indeed a great achievement.
Article explains About Form GSTR-9A, Opt in and Opt out of composition & Form GSTR-9A, Pre-conditions of Filing Form GSTR-9A, Filing Nil Form GSTR-9A, Filing Form GSTR-9A, Entering Details in Tables of Form GSTR-9A, Form GSTR-9A & Consolidating Summary, Filing & Paying Late Fee, Additional Liability & it’s Payment, Previewing & Signing Form GSTR-9A and […]
Author Analyses CBIC Press release dated 04-06-2019 which clarifies on filing of Annual Return (FORM GSTR-9) The Annual Return in the form GSTR-9 for FY 2017-18 is to be filed by 30th June 2019. However, there have been many inconsistencies in the form requiring suitable amendment therein so that the intent of the Government and […]
