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% ...
Electronic Way Bill (E-Way Bill) is basically a compliance mechanism Wherein by way of a digital interface The person causing the movement of goods uploads the relevant information Prior to the commencement of movement of goods and Generates e-way bill on the GST portal
As GST council has mandated the implementation of e way bill under GST from 1st February 2018 for inter state movement and from 1st June 2018 for Intra- state Movement of Goods thus it is Important to Know Basics of E Way Bill. What is E Way Bill? A E Way Bill is a receipt […]
Who should generate the e-way bill and why? Registered Person– E-way bill must be generated when there is a movement of goods of more than Rs 50,000 in value to or from a Registered Person. A Registered person or the transporter may choose to generate and carry e-way bill even if the value of goods is less than Rs 50,000.
The E-Way Bill System which is set to be implemented nationwide with effect from 01st Feb 2018, requires furnishing of information relating to any goods worth more than Rs. 50,000 whether they intend to move within the state or Inter-state.
Generating E way Bill by SMS is basically meant for those small tax payers who may not have sufficient IT system and also in case of emergency like night etc. In this write up, generation of e way bill via SMS by supplier shall be discussed. Steps for generating E way bill via SMS:
Krishna,now there is fever of E-way Bill in the GST. So, what is the situation of taxpayers at this moment?
Printing Industry is a very wide Industry ranging from Newspapers to Commercial Books and Periodicals. Involvement of Jobwork and changes in definitions have made significant changes in the way GST Applies on Printing Works vis-à-vis Earlier VAT & Service Tax Regime.
Petitioner requests to extend the time period for filing of GST Tran-1 because his application was not entertained on the last date i.e. 27.12.2017 and he has filed his complete application for necessary transactional credit.
CBEC has issued four Press Release on 22.01.2018 clarifying the Following- GST exemption on ticket price up to Rs. 500 of circus, dance, award etc. wef 25.01.2018 Changes in GST on Housing Sector WEF 25.01.2018 GST on services provided by Resident Welfare Associations wef 25.01.2018 Amendment in GST rate on admission to amusement parks etc […]
When GST payments are made after 8 pm, payment gets scheduled by bank for next day i.e. bank account is debited on next day for challan amount and challan also gets generated on next day.