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% ...
With reference to the above referred Trade Circulars, the activity of GST data migration and distribution of Provisional Ids and Access Token is in progress since 14th November 2016. This activity has been carried out by Maharashtra GST Department in stage-wise manner in different 14 phases.
It’s the employees who help an employer retain his customers and their welfare should be a priority always. But what happens when he has to pay taxes for making them happy too? GST has brought in this weird situation when employers are thinking twice about the value of gifts they should give to their employees and whether the perquisites should be continued or discontinued.
Below list include List of Services which are exempt from Goods & Services Tax (GST). You are requested to Confirm the same from relevant Law, Circular and Notifications.
52 Important Services available on GST Portal Includes GST REG-01, Form GST REG-29, Form GST CMP-01,Form GST CMP-02, Intimation to pay tax under composition levy, Form GST CMP-03, Intimation of details of stock on date of opting for composition levy, Form GST CMP-04, Withdrawal from composition levy, Form GST ITC-01, Form GST ITC-03, Stock Statement, Application for filing clarification, FORM GST REG-14, FORM GST REG-14, Track Application status, PMT-03, PMT-02, PMT-01, GSTR-3B, GSTR-1, GSTR-1A, Table 6A of Form GSTR-1, GSTR-2, GSTR-2A, GSTR-3, GSTR-4, GST ITC-04 and Form GST Trans-1
GSTR-4 offline utility has been put into Public Domain. Now It can be downloading from GST portal by following below link. https://www.gst.gov.in/downloads
Notification No. 54/2017 –Central Tax, 30-10-2017 and Notification Nos. 52-53/2017-Central Tax, both dated 28-10-2017 and Notification Nos. 41-44/2017-Central Tax, all dated 13-10-2017 have been issued for this purpose.
The functionality of Table 6A of Form GSTR 1 is now available on GST Portal. Taxpayers can file their export data from the month of August 2017 onwards. This will enable the exporters to get IGST refund from Customs.
Question 1. I am a resident of Delhi having no business in Delhi or elsewhere but I have a commercial property in NOIDA on which I receive a rent of Rs. 25 lakhs. Where should I take registration and what tax should I pay ? Answer: As you do not have a place of business […]
The Goods and Services tax (GST) to be levied on gold jewellery has been fixed at the rate of 3% of its sale value. Though this is slightly more than the tax attracted by gold earlier, it is less than the 5% rate that was being anticipated initially, and is likely to benefit the gold jewellery industry.
Intimation to pay tax under section 10 (composition) by newly registered dealers declaration by the registered persons to the effect that they are eligible to avail the input tax credit under sub-section (1) of section 18
