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% ...
A number of steps have been taken which has resulted in the reduction of the total pendencies of cases at the level of Commissioner (Appeals) and CESTAT. Firstly action plan was put in place to liquidate pendencies at the level of Commissioner (Appeals).
Large number of entities located outside India appoint intermediaries in India to enable supply of their products. Such intermediaries are remunerated by way of commission on the sales generated by them. Sec. 2(13) of the IGST Act, 2017 defines intermediaries as under:
The goods intended to be supplied by the applicant to M/s SDSC are not covered under Notification 45/2017-Central Tax (Rate), dated 14.11.2017 and accordingly, the concessional rate is not applicable.
Government of Maharashtra, hereby constitutes an Authority known as The Maharashtra Appellate Authority for Advance Ruling for Goods and Services Tax The said Appellate Authority shall consist of the Chief Commissioner, Central Goods and Services Tax and Central Excise, Mumbai Zone and the Commissioner of State Tax, Maharashtra State.
Understand the classification dispute resolved by the GST AAAR West Bengal regarding ‘SIKA Block Joining Mortar’. Learn about its classification under Tariff Head 3824.
Draft Certificates Under GST Law – Recommendatory Indirect Tax Committee of ICAI has released Draft Format of Various Type of Certificates to be issued under GST Law- Certificate under the State Goods and Services Tax Act, 2017 (in short SGST Act) and the Central Goods and Services Tax Act, 2017 (in short CGST Act) in […]
Got any grievances related to e-way bill? Follow the link to know your jurisdictional Grievance Redressal Officer (CBIC and State /UT Governments) appointed under rule 138D of Central/ State GST Rules, 2017.
1. Why do I need to file transition Form GST TRAN – 2? 2. What do I need to fill in the transition Form GST TRAN – 2? 3. What do I need to do to submit the transition Form GST TRAN – 2?
Gujarat High Court has issued notice to the Union of India, Gujarat State government and the Goods and Service Tax Council on a petition moved by CA Prateek Gattani and Abhishek Chopra challenging the constitution of the Central as well as State Appellate Tribunals.
What is the correct Harmonized System of Nomenclature (HSN) code and the applicable GST rate for our products MIDEL eN 1204 (rapeseed oil based dielectric transformer fluid) and MIDEL eN 1215 (soya oil based dielectric transformer fluid) in terms of Notification No. 1/2017-Central Tax (Rate) dated 28 June 2017?
