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% ...
Seeks to insert explanation in an entry in notification No. 12/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017. Following explanation added in entry 41 of notfn no.12/2017‑CT(Rate) dated 28.06.2017- a. For the purpose of this exemption, the Central Government, State Government or Union territory shall have 50 […]
Seeks to insert explanation in an entry in notification No. 12/2017 – Union Territory Tax (Rate) by exercising powers conferred under section 8(3) of UTGST Act, 2017 Government of India Ministry of Finance (Department of Revenue) Notification No. 23/2018-Union Territory Tax (Rate) New Delhi, the 20th September, 2018 G.S.R….. (E).- In exercise of the powers […]
Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for inter-State taxable supplies Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 02/2018 — Integrated Tax New Delhi, the 20th September, 2018 G.S.R. …..(E).— In exercise […]
Section 35 (5) of the Central Goods and Service Tax Act, 2017 provides that every registered person whose aggregate turnover exceeds INR 2 Crore is required to submit a reconciliation statement along with the audited reports. The Central Board of Indirect Taxes and Customs, vide notification no. 49/2018 – Central Tax dated 13th September, 2018, has […]
Apparently there appears to be an attempt to shrink the ambit and scope of Transactional Provision and it requires immediate attention considering the wide impact it is going to have on the persons who have rightly availed the CENVAT Credit of the Service tax and bonafidly carried forward with the advent of the GST regime.
M/s Indus Projects Limited Vs UOI (Gujarat High Court) 1. Petitioner has to pay GST dues of Rs.3.85 crores (rounded off), for which, due to its financial difficulties, the petitioner has applied to the authority for installments. Such request came to be turned down by the impugned order dated 30.08.2018 without assigning reasons. Counsel for the petitioner submitted that […]
Gurugram Zonal Unit of the Directorate General of GST Intelligence (DGGI) arrests two businessmen in a case of fraudulent issuance of Input Tax Credit (ITC) invoices without actual supply of goods, involving evasion of approximately Rs. 79.21 crore on the taxable value of concocted supplies of Rs. 450 crore. Gurugram Zonal Unit of the Directorate […]
In re Grasshopper Production (GST AAR Goa) Whether Event Management support services provided in Goa to a registered person in Maharashtra is governed u/s 12(7)(i) of the IGST Act, 2017? The Event Management support services provided in Goa to a registered person in Maharashtra is governed u/s 12(7)(i) of the IGST Act. Hence same should […]
In re Quattroporteluxury Homes LLP (GST AAR Goa) Determination of liability to pay tax on sale of villas after completion and obtaining necessary approvals from the competent authority The applicant has failed to produce supporting documents to prove that he has borrowed money from Mr. Zubin Dubash and the amount received by the applicant is […]
Filing for refunds is a post-login functionality, which means that the Taxpayer must login to the GST Portal with their valid login credentials before filing a refund application.
