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% ...
All suppliers of goods who have not opted for composition scheme, have been exempted from the burden of paying GST on Advances received but supplier of services are not
Central Government, on the recommendations of the Council, hereby specifies the persons who did not file the complete FORM GST REG 26 of the Central Goods and Services Tax Rules, 2017 but received only a Provisional Identification Number (PID) may now apply for Goods and Services Tax Identification Number (GSTIN).
The government has introduced a composition levy under the GST law which provides a simple and easy taxing mechanism for small taxpayers to keep up with GST Compliance. Under this GST composition scheme, a small business having a turnover of less than 100 lakhs can enrol for this composition levy and can pay tax at a predetermined fixed rate on the basis of their turnover. Small taxpayers enlisted under the GST composition scheme need not file monthly GST returns or pay monthly GST payments. In this write-up, we will discuss the implication of composition scheme for restaurants.
In the interest of avoiding litigations and trembling investor confidence, the advance ruling plays a very important role. Through this facility, an investor gets clarity over the ambiguous and complex provisions of the law and gets more stability as far as the taxation is concerned. The concept for Advance ruling was first introduced in Income tax laws and later on into the indirect taxes as well.
We have come too far from the date of applicability of GST law. Inspite of this there are lot of issues/ matters which are unanswered. One of these are the differences between Exempt and Nil rated Supplies and Non GST and Non Taxable Supplies due to missing the definitions of certain supplies in the Law. […]
In the appeal of M/s. Aditya Birla Retail Ltd. (GST AAAR Maharashtra), the appellate authority clarifies the interpretation of ‘brand name’ regarding packaging and GST exemptions. Also, read about the GST AAR ruling on Aditya Birla’s cereal packs.
In re Maheshwari Stone Supplying Co. (GST AAAR Telangana) Issue- Polished / Processed limestone slabs are correctly classifiable under heading 6802 of the GST Tariff? appellant has not made out a case against the decision in impugned Advance Ruling in so far as it has been ruled that ‘Polished / Processed Limestone slabs are. correctly […]
The Article analyses the applicability of GST on payment on interest for loans provided to the subsidiary company which is based in India by the holding company incorporated outside India. Whether such services is liable to be exempted from GST? The question has been dealt in a detailed manner in the article.
In this article we will concise our discussion only too few key Changes/Challenges, on priority basis, pertaining to draft simplified return formats, by GST Council, placed on public forum for feedback and suggestion from various group of stakeholders.
The 29th GST council meeting was led by the Union Minister of Finance, Railways and Coal Sh. Piyush Goyal is probably going to achieve noteworthy measures to mitigate the tax burden from the MSMEs whose turnover falls beneath ₹ 1.5 crores.
