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% ...
Impact of GST on Construction Industry- From Works Contract – Taxability Under Old Law- GSt Destination of Works Contract- Time of Supply- Place of Supply- Input Tax Credit- Refund Provision- Important Issues
Unlike old Central indirect taxes (Central Excise, service tax) wherein ruling can be sought only on proposed transactions, GST laws provide an advance ruling on all types of transactions whether it is proposed or already occurred.
It is advised to all builders / construction companies that in the flats under construction, they should not ask customers to pay higher tax rate on installments to be received after imposition of GST. Despite this clarity on law position, if any builder resorts to such practice, the same can be deemed to be profiteering under section 171 of GST law.
A. FAQs on View Submitted Application Q.1 Where can I access my submitted applications? Ans: You can login to the GST Portal and navigate to Services > User Services > View My Submissions to access your submitted applications. Q.2 What is the difference between a saved application and a submitted application? Ans: A saved application is an incomplete application and it […]
Do you agree that government must provide mandatory offline GST billing software to every registered person, which may work on any platform / device be it windows, IOS, Android etc. and may be used on any desktop, laptop, mobile, tab etc. with the facility to automatic upload of sales data to the government servers as and when the system is connected to internet. With this software, registered person will not be required to file GSTR-1 / GSTR-2 etc. and only transactions with un-registered persons will be required to be uploaded manually. All the tax calculations will be done automatically and Government shall send you these tax calculations with the link to make online payment of taxes.
Appeal to High Court (Section 117)- I. Who can file the appeal: Any person aggrieved by any order passed by the State Bench or Area Benches of the Appellate Tribunal may file an appeal to the High Court and the High Court may admit such appeal, if it is satisfied that the case involves a substantial question of law. An appeal to the High Court shall be filed in FORM GST APL-08. The grounds of appeal and the form of verification as contained in FORM GST APL-08 shall be signed in the manner specified in rule 26.
Application for refund can be saved at any stage of completion, for a maximum time period of 15 days. If the same is not submitted within 15 days, the saved draft will be purged from the GST Portal.
If you opt for reset of GSTR3B, late fee inadvertently gets visible for months for which it has been waived off. Since the form is simply made editable, the entries from old form GSTR-3B is displayed. Upon clicking submit, GST System recalculates the late Fee and it will then be reset to 0. You may proceed with submission and filing now.
Mention turnover of Zero-Related supplies and Adjusted Total Turnover in a State or UT for the period refund is sought for and the net ITC. The turnover should pertain to the period of refund only.
GST, just 3 small letters but its impact is more than depth of ocean. As we all know GST was introduced with lots of celebrations by Govt., there are many unanswered questions which needs way. Is common man satisfied with GST or facing trouble ? Are business class welcoming GST with open arms or hesitating […]
