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 discusses GST vis-a-vis Real Estate Builders, GST vis-a-vis Civil Engineering Construction Contractors , GST vis-a-vis Real Estate Builders and Civil Engineering Construction Contractors and Direct Taxes vis-a-vis construction industry.
Brief: In general practice, number of reimbursement of expenses are taken place along with the consideration for the supply of Goods, Services or both. Now the question may arise whether such reimbursement of expenditure would be chargeable to tax or not? Answer to such question is conditional i.e. where such expenditure is incurred as a […]
Taxpayer is not able to reset and file GSTR-3B. Error report shows YOU HAVE ALREADY OFF SETTED GSTR-3B, but CESS liability is yet to be set off.
Taxpayers other than composition taxpayers, non-resident taxpayers, input service distributors and taxpayers liable to pay tax under section 51 & 52 of GST Law. The time period for filing GSTR-2 & GSTR-3 for month of July, 2017 to March, 2018 is being looked into by a Committee set up by the GST council.
Facility to edit/revise / Amend/ Form GST TRAN-1 filed after 08-11-2017 enabled. Taxpayers can now file revised FORM GSTR-1 related to Transitional ITC Credit on stock even if it results in downward credit. In such cases, the difference will be added to their liability.
Now, the Central Government has come up with a scheme and methodology for grant of disbursal of IGST/CGST/SGST/UTGST paid by the manufacturing units in the areas earlier which were enjoying full exemption from payment of central excise duty.
A GLIMPSE OF ALL THE DUE DATES UNDER INCOME TAX, GST, PF, ESIC FALLING IN THE MONTH OF DECEMBER, 2017 Calender for the Month of December, 2017 7th Dec 2017:- Income Tax, Income Tax Due date for deposit of Tax Deducted /Collected for the month of November, 2017 10th Dec 2017:- GST– Filing of returns […]
This article aims to connect various dots in the GST law to determine applicability of GST to NGOs so far as the receipt of donation is concerned. Unlike previous indirect tax laws which levied tax on sale or manufacture or provision of service, GST Act levies tax on Supply.
The facility of export under LUT has been now extended to all registered persons who intend to supply goods or services for export without payment of integrated tax except those who have been prosecuted for any offence under the MGST Act or the Integrated Goods and Services Tax Act, 2017 or any of the existing laws and the amount of tax evaded in such cases exceeds Rs. 2.5 Cr.
GST implemented since 1st July 2017. Since then a series of amendments made in various rules, procedures, returns etc. Here we shall discuss the amendments made in relation to Export related provisions since implementation of GST
