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% ...
M/s. Modern Traders Vs. State Of U P And 2 Others (Allahabad High Court) The High Court Held that As e-way bill was produced on the same day of the interception of goods along with documents indicating payment of IGST but before seizure order is passed, no justification for passing orders of seizure of goods/vehicle […]
Analysis of Notification No.27/2018-Central Tax dated 13.06.2018 issued by CBIC a. The said notification is issued in exercise of powers conferred by Section 67(8) of CGST Act, 2017. b. Notifies categories of goods which shall, as soon as may be after its seizure under section 67(2) of the CGST Act, be disposed of by the […]
Second proviso added to Rule 37(1) of CGST Rules Rule 37(1) requires reversal of ITC where value of supply is not paid within the stipulated period. First proviso deems value to be paid where supplies are made without consideration in terms of Schedule I Second proviso now added also deems value to be paid in cases covered by Section 15(2)(b) i.e. any amount which the supplier is liable to pay in relation to supply which has been incurred by the recipient
Article covers- 1. Person liable for registration under GST 2. Persons not liable for GST registration 3. Compulsory GST registration in certain cases 4. Manner of registration under GST 6. GST Registration for casual taxable or non-resident taxable person 7. Amendment of GST Registration 8. Cancellation of GST registration 9. Revocation of cancellation of GST registration
CGST Rules138C/ 142 and insert Rule 58(1A)/ new Form GST ENR-2 Relating to Application for obtaining unique common enrollment number (Only for transporters registered in more than one State or Union Territory having the same PAN)
Article explains Calculation of Interest on GST liability in following situations- 1. Reduction in GST liability reported in GSTR 1 but correspondingly not reported by the recipient and discrepancy is not rectified by the supplier; 2. Any reduction in output tax liability that is found to be on account of duplication of claims; 3. Failure […]
Pre-requisites for claiming ITC Section 16 of CGST Act, 2017 Possession of documents prescribed; Received the goods/services; Tax has been paid to the government; Return has been filed on time by recipient Provided the payment has been made to the supplier of goods or services within 180 days from the date of invoice; (In case […]
Historic tax reform, the Goods and Service Tax (GST), has resulted in formalization of economy and consequently information flow would eventually augment not only the Indirect Tax collections but also Direct Tax collections. In the past, the Centre had little data on small manufacturers and consumption because the excise was imposed only at the manufacturing […]
Ministry of Finance was requested to clarify whether the limit for reimbursement of accommodation charges can be taken without GST and the GST amount debit by Hotels can be reimbursed in full.
Complaints are being received from taxpayers that the intermediaries who were authorized by them to apply for registration on their behalf had used their own email and mobile number during the process. They are now not sharing the user credentials with the taxpayer on whose behalf they had done the registration in the first place and the taxpayer is at their mercy.
