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 : This article explains the extent of the burden of proof under Section 155 of the CGST Act. The key takeaway is that recipients mus...
Goods and Services Tax : Dual Control Without Coordination: How CGST–SGST Jurisdiction Gaps Are Trapping Taxpayers in Parallel Proceedings Overview One o...
Goods and Services Tax : The debate over mandatory pre-deposit in GST penalty-only proceedings has gained momentum after the Finance Act, 2025 amendment. C...
Goods and Services Tax : The article examines whether automated interest notices for FY 2019–20 can survive after limitation under Section 73 has expired...
Goods and Services Tax : The Court held that absence of lorry receipts or weighment slips, by itself, cannot justify denial of Input Tax Credit when invoic...
Goods and Services Tax : Stakeholders identified persistent issues in GST registration, cancellations, and refund processing affecting MSMEs. The consultat...
CA, CS, CMA : CAAS suggested that while favourable outcomes may be automated, adverse actions should require a named officer's approval supporte...
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 Telangana High Court granted bail to an accused in a Rs.30 crore fake GST ITC case after noting that no complaint had been fil...
Goods and Services Tax : Considering Clauses 7 and 7.1 of the 2022 Circular, the Court found that the amount in question appeared to be compensation rather...
Goods and Services Tax : The Allahabad High Court held that GST appellate authorities cannot dismiss appeals solely on limitation without examining the act...
Goods and Services Tax : The Punjab and Haryana High Court directed the competent authority to decide a representation alleging fraudulent GST record manip...
Goods and Services Tax : The Karnataka High Court set aside a GST adjudication order after finding that the authority incorrectly stated that no reply had ...
Goods and Services Tax : GSTAT Mumbai Bench has officially commenced functioning, making it mandatory for taxpayers within its jurisdiction to file appeals...
Goods and Services Tax : The Committee recommended replacing daily cause lists with weekly schedules and permitting supplementary lists when necessary. The...
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% ...
ALLAHABAD BANK GENERAL ACCOUNTS AND AUDIT DEPARTMENT HEAD OFFICE: 2 NETAJI SUBHAS ROAD, KOLKATA-700 001, INDIA E-Mail: gst.ho@allahabadbank.in Website: www.allahabadbank.in REQUEST FOR PROPOSAL (RFP) FOR APPOINTMENT OF AUDITOR FOR CONDUCTING GST AUDIT OF ALLAHABAD BANK Ref. No.: HO.GAC/GST/01/2018-19 Date: 22.10.2018 Disclaimer The information contained in this Request for Proposal (RFP) document or information provided subsequently […]
New Functionality Update: Refund of Excess Payment of Tax enabled on GST Portal Facility to claim Refund on account of excess payment of tax (if any) under Section 54(1) of CGST Act,2017, has been enabled on GST Portal for the taxpayers. Extract of Section 54(1) of CGST Act, 2017 54. Refund of tax. (1) Any person […]
Maharashtra State GST Department has established dedicated helpdesks in all State GST offices in the state for assisting taxpayers in e-filing of various applications/forms, namely-1) Registration- Application for New Registration, Amendment and Cancellation. 2) Return – GST 3B, GSTR 1, GSTR 4, GSTR 5, GSTR 6, GSTR 7. 3) Payment- GST 3B related payments. 4) Refund- All types of refund applications.
Online GST Certification Course by TaxGuru, GST Professionals and Govt. of India (Ministry of M.S.M.E) (Registration Open) Learn GST in a Practical Way- Join Online GST Certification Course by TaxGuru, Govt. of India (Ministry of M.S.M.E) & GST Professionals – Jan 2019 Batch starting from 20th January 2019. Batch covers detailed analysis of entire GST […]
CBIC has been receiving representations where the refund scroll has been generated for a much lesser IGST amount than what has actually been paid against the exported goods. Broadly, this has happened due to: a Error made by the exporter/CHA in declaring the IGST paid amount in SB or,
In re National Security Services (GST AAR Maharashtra) Whether the Exemption Notification No.12/2017- Central Tax (Rate) dated 28/06/2017 (Entry No. 3 of the Notfn.) is applicable to the applicant for the Pure services i.e. Security Services rendered to Pimpri Chinchwad Municipal Corporation in relation to functions entrusted to Municipality under Constitution thereby exempting the applicant […]
Taxpayers tiling refund application on account of supplies made to SEZ unit/ SEZ Developer, with payment of tax, has now been provided with facility to upload Statement 4, at the time of filing Refund application.
णlosing balance of Cess credit is not transferable as ITC under GST. This article discusses the course of action that the tax payer, who have carried forward the credit requires to take.
Field formations shall henceforth, also defend the cases on behalf of National Anti‑profiteering Authority (GST), New Delhi pending before the Hon’ble courts.
CBIC exempts from GST TDS Provisions authorities under the Ministry of Defence, other than the authorities specified in the Annexure-A and their offices, with effect from the 1st day of October, 2018 vide Notification No. 57/2018 – Central Tax Dated 23rd October, 2018. Exemption to post audit authorities under MoD from TDS compliance- With effect from the […]
