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% ...
It is suggested that the six months cap be removed so that the deemed credit can be availed on all pre-GST goods lying in stock. Appropriate forum needs to be set up for challenging the classification of imported goods either with the Customs Department or under the GST Department.
1. GST rates on tailoring services reduced from 18% to 5%. 2. GST charge on Common Effluent Treatment Plant services brought down from 18% to 12%, making the cost of coloured fabric more competitive. 3. Bringing relief to exporters, no service tax will be charged on transportation charges by air and ship outside India. 4. […]
ommissioner of State Tax, Maharashtra State, hereby notifies that the provisions of rules 138 so far as they relates to generation of e-way bill, in respect of movement of the goods stated in column (3) of the Table below, within such area as mentioned in column (2) of the said Table and for such value as given in column (4) of the said Table, shall not apply for the period starting from 1st February 2018 and ending on the 30th April 2018.
Accounts and Other Records to be maintained under GST- Every registered person under GST is required to keep and maintain all specified Accounts and records at his principal place of business.
Articles gives details of forms user for GST Refund and provides Detailed Procedure For Manual Processing Of GST Refund Claims with relevant Refund Rules.
To enable you to express your issues and problems related to GST System and its services, GSTN is launching a Self Help Portal (https://selfservice. gstsystem.in/) as a single platform where tax payer call log tickets for any issues or concerns and for quick resolution. This will be live from 22 Jan 2018.
In terms of Notification no. 12/2017-Central Tax (Rate) dated 28.06.2017 (Sr.no.18), the following services are exempt from GST Services by way of transportation of goods (Heading 9965)- (a) by road except the services of— (i) a goods transportation agency; (ii) a courier agency; (b) by inland waterways.
25th GST Council meeting was held at New Delhi on 18.01.2018 under the chairman ship of Shri Arun Jetley, the Honorable Finance Minister. Discussions relating to-
The E-Way Bill Rules 138 & 138A notified, vide Notfn No. 27/2017-Central Tax dated 30.08.2017, will now come into force with effect from 01.02.2018 (Notification No. 74/2017- Central Tax dated 29.12.2017)
GST Department of states have started sending notices to dealers who have opted for GST Composition Scheme for failure to mention ‘Composition taxable person’ on every notice or Sign Board displayed at a prominent place of their principal place of business and at every additional place of their business.
