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. Udyog Mandir (GST AAR Rajasthan) Will Khadi readymade garments to be included under the entry of Khadi fabric under chapter 50 to 55 of GST classification? Khadi readymade garments are not covered under the entry of 130A, chapter heading 50 to 55 of Notification No. 02/2017-Central Tax (Rate) dated 28.06.2017. If […]
B. Banu Bee Vs State of Karnataka (Karnataka High Court) This Court in the case of Sri. Avainash Aradhya Vs. the Commissioner of Central Tax in Criminal Petititon No.497/2019 c/w Criminal Petition No.498/2019 by order dated 18.2.2019 has elaborately discussed the provisions of law and other aspects as to under what circumstances the bail has […]
With the starting of new Financial Year 2019-20 some changes have been made in the provisions of Income Tax Laws which were proposed in the Interim Budget 2019 by Hon’ble Finance Minister Piyush Goyal. These changes will be applicable from 1st April, 2019 onwards which are as follows: ♦ SECTION 87A REBATE Individual taxpayers with […]
Newly introduced proviso to Section 17(5)(b) of the CGST Act, 2017 should, inter alia, enable availment of input tax credit for goods and services procured for providing canteen facility to employees, where the employer is obligated to provide such canteen facility under any law for the time being in force.
In re Gandhar Oil Refinery (India) Limited (GST AAR Maharashtra) Question 1:- Whether the applicant requires registration in each State separately? Answer :- In the present case as mentioned above the place of supply is the location of the importer who is situated in the State of Maharashtra and hence the applicant will be clearing […]
In re Daimler Financial Services India Private (GST AAR Tamilnadu) Whether the interest subvention income received by Daimler Financial Services India Private Limited (DFSI) from Mercedes-Benz India Private Limited (MB India) to reduce the effective interest rate to the final customer is chargeable to GST? The interest subvention income received by Daimler Financial Services India […]
In re Ms. V. V.Enterprises Private Limited (GST AAR Tamil Nadu) 1. Gemini Modern Auto Coffee Filter and Gemini Modern Traditional Coffee Filter supplied by the applicants are classifiable under Chapter Heading 84198190. 2. For the period 01.07.2017 to 14.11.2017, the applicable rate on “Gemini Modern Auto Coffee Filter” and “Gemini Modern Traditional Coffee Filter” […]
Article contains link to Download GSTR-9C Offline Utility , FAQs on GSTR-9C Offline Utility and User Manual on GSTR-9C Offline Utility . GSTR-9C Offline utility is an Excel-based tool to facilitate the creation of reconciliation statement required to be furnished by Normal taxpayer having turnover above Rs. 2 Crores, duly verified and signed by Chartered […]
In the earlier article, we saw the basics of the new tax rates applicable to the real estate service and some terms like RREP/REP etc. Now let’s move onto the taxability of TDR/FSI. The following article covers taxability / value / rate / time etc. on supply of TDR by landlord. This is made applicable […]
The Goods and Service Tax Act, 2017 (GST) is the most ambitious, stronger and best decision of recent government. Through GST Legislation, we have sub-merge 17 taxation laws into one GST. The concept of One Tax One Nation to some extent fulfilled with the implementation of GST. The mute matter is that we have find […]
