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% ...
Article summarises key highlights of GST notifications No. 71/2017 to 75/2017- Central Tax dated 29th December 2017 issued by CBEC to extend GSTR-1 Return Filing Due Dates, To revise GSTR-4 Late Return Filing Penalty, to notify applicability of E-Way Bill rules and to amend GST registration and refund forms.
As we all know that the year 2017 was full of new and unexpected moves. With so many events happening throughout the year, Indian economy has seen some major changes. There are number of events that kicked up a storm in news and on social media in 2017.
E-WAY bill is required to generate when value of goods in a vehicle exceeds Rs. 50,000/- for transportation outside the state. E-WAY bill should be generated if goods move for following reasons:
Balance in the cash ledger should be sufficient File RFD- 01 A and select the reason of Refund as Refund on account of excess balance in cash ledger.
This article will help you to plan that on what grounds, on what circumstances and on what type of goods or services, ITC can be availed.
A recipient of goods or services or both can take the credit of input tax only if he is in the possession of valid invoice or debit note issued by the registered supplier under goods and services acts and he has received goods or services or both.
If Export of service / goods is an exempt supply then government would not have 2 category like export with IGST and export without IGST which clearly states that export is a taxable supply but if someone satisfy the conditions then he/she can export without IGST. However that does not give exemption to the person from taking the registration which is stated in Section 24 of the CGST Act.
As the New Year is ushering, every one wishes to welcome it with lots of celebrations, fun and frolic. Hotels, Resorts, Casinos and Clubs do brisk business hosting the revellers in their fold offering food and beverages, entertainment programs, recreation/carnival events, amusement facilities and accommodation for a fixed period.
CBEC has issued Notification No. 71 to 75/2017 – Central Tax on 29th December 2017 and extended due dates for the GSTR-1 return filing. The last date for filing for most of them is 31st Dec 2017. In addition to that it notified applicable date of E-way bill rules and amended CGST Rules for the 14th time after the rollout of GST.
The government has been continuously under pressure to increase vigilance over the MRP under GST across the nation. The GST council has earlier set up Anti Profiteering committee to check the tax evasion and any price related difference before and after GST from a particular product or a list of products.
