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% ...
Q.1 Who needs to file an application (FORM ARA 01 ) for seeking Advance Ruling? Ans: In GST regime, the application for seeking Advance Ruling can be filed by a registered person as well as an unregistered person who is desirous of obtaining registration under the Act. Both Registered and Unregistered persons should create a […]
The New Registration for Advance Ruling page is displayed. Select whether you are a Resident or a Non Resident. Enter the details on this page that include PAN of business, legal name as per PAN details of authorized signatory and address of the authorized signatory.
GST system now became the part of our day to day finance function since last 5 months, there are various issues faced by the Government, dealers and all stake holders under this system.
Arjuna, every year government brings various changes in the laws. But in the year 2017 it has bought new laws. In financial laws GST, Real Estate Regulation Act, etc. has been brought. Due to these new laws a large impact is seen and will be seen in the financial world. So today we will discuss on the new laws of 2017 and its impact in 2018.
Union Territory Tax seeks to further amend notification No. 2/2017 – Union Territory Tax so as to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers.
Central Tax seeks to further amend notification No. 8/2017 – Central Tax so as to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers.
The registered taxable person who desires to get the refund of excess balance in the electronic cash ledger is required to file application manually in FORM GST RFD-01A (as notified in the MGST Rules vide notification No. 55/2017 -State tax dated 15.11.2017. All the details in the said form is to be filled appropriately.
Sec 24 of the CGST act mention certain categories of suppliers, who shall be liable to take GST registration even if their aggregate turnover is below the said threshold limit of 20 lakh rupees.
Please refer to your letter dated 22.12.2017 relating to classification of a) Nonwoven bags b) Cotton bags c) Nonwoven rice bags and d) Cotton rice bags. As per Customs Tariff, your products are classifiable under the following HSN code:
Even though GST has put its feet in our economy months back, amendments and extension of due dates plays more role now a days. This article is not for explaining the Basics of GST but to update the recent Changes and the amended due dates of filings announced as of now.
