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 issue concerns confusion regarding the purpose and sequencing of GSTR-1 and GSTR-3B filings. The key takeaway is that GSTR-1 s...
Goods and Services Tax : This analysis explains why a redemption fine under Section 130(2) cannot be sustained once authorities conclude that Section 130 l...
Goods and Services Tax : GST allocates tax revenue to the state where goods and services are consumed rather than produced. The key takeaway is that strong...
Goods and Services Tax : The article questions the use of Section 74 for mere reconciliation differences between Form 26AS and GSTR-1. The key takeaway is ...
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 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 issue was whether ITC could be denied solely because the taxpayer failed to produce lorry receipts and weighment slips despite...
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 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% ...
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...
Today CBIC released Draft Format of Monthly and Quarterly Simplified GST returns. This brief note lists the salient features of the new GST return format and business process for the information of trade and industry and other stakeholders.
CBIC extends time limit for furnishing of return by an Input Service Distributor in FORM GSTR-6 for the months of July, 2017 to August, 2018 till the 30th day of September, 2018 vide Notification No. 30/2018 — Central Tax dated 30th July, 2018.
In re Kandla Port Trust (GST AAR Gujarat) Determination of the liability to pay tax on any goods or services or both; -Applicability of TDS provision under section 51 of CGST Act. As the issue ‘whether the applicant is liable to deduct TDS under Section 51 of the CGST Act, 2017 and the GGST Act, […]
In re Kandla Port Trust (GST AAR Gujarat) The applicant has raised the question for advance ruling ‘whether IGST is applicable to port related services provided to out of the state registered dealer or CGST and SGST would apply ? Place of supply of services of the applicant is required to be determined in order […]
In re Kandla Port Trust (GST AAR Gujarat) The applicant has raised following questions for advance ruling – (i) Whether DPT shall continue to pay GST on disputed claim ? (ii) How is it possible for DPT to claim refund for GST paid out of pocket, if the matter / dispute concluded in favour of […]
EOT Grab Cranes are integral part of the Waste to Energy Plants project for manufacturing and generation of end product of electricity and therefore the EOT Grab Cranes being used in waste to energy plant as per details given in present case clearly fall under serial no. 234 of schedule of notification 1/2017 – Integrated Tax (Rate) and liable to IGST @5%.
M/s. Sapthagiri Hospitality Private Limited (GST AAR Gujarat) (i) The hotel being located in non-processing zone of Dahez Special Economic Zone whether liable to pay GST on all the services provided by it to the clients located in SEZ which inter-alia included supply of services by way of providing accommodation services, supplying food and beverages […]
M/s. Meera Metals (GST AAR Gujarat) Product Chilly Cutter made of Stainless Steel, whether classifiable under HSN 7323 or otherwise ? 1. Heading 7323 covers ‘Table, Kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron […]
Raja Slates Pvt. Ltd. (GST AAR Gujarat) (A) The products ‘Slate for Student’ and ‘Slate for Teacher’ supplied by M/s. Raja Slates Pvt. Ltd. (GSTIN 24AAACR3936K1ZB) are appropriately classifiable under Tariff Heading 96.10. (B) The products ‘Slate for Student’ and ‘Slate for Teacher’ supplied by M/s. Raja Slates Pvt. Ltd. (GSTIN 24AAACR3936K1ZB) are eligible for […]
In the present case as the question raised by the applicant in the application is already pending proceedings, in the case of the applicant themselves, the application is not admissible under the said provisions and therefore liable for rejection.
