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% ...
The 14th Goods and Services Tax Council meeting has introduced multiple changes in the tax regime of the country. Rates for goods are now at nil, 5%, 8%, 12%, and 28% and the compensation cess to be levied on certain goods and services has also been approved for a number of categories. However, healthcare and […]
In pursuance of clause (b) of section 2 of the Central Excise Act, 1944 (1 of 1944) read with clause (55) of section 65B of the Finance Act, 1994 ( 32 of 1994), rule 3 of the Central Excise Rules, 2002 , rule 3 of the Service Tax Rules, 1994, and clause (e) of sub-section (2) of section 174 of the Central Goods and Service Tax Act 2017
TAXATION PROFESSIONAL Export is one of the key business activities in the current scenario of the Global market and the volume of exports earnings determine the rate of growth of country’s economy. So, the higher will be the volume of exports higher will be the inflow of foreign exchange earnings would be resulted in higher […]
As it is very difficult to verify each & every Inward supplies in GST Portal or GST offline utility & there is no option in GST portal to download the file in Excel format, this article talks about step-by-step guide on how to convert JSON file downloaded from GST portal to Excel format
Representation to Finance Minister on some of the procedural issuesin GST, which includes issues related to 3B Return submission / Revision, Extension of Due date for filing 3B for the Month of September 2017, Filing of GST 2, Cancellation of GST Registration, Trans-1 Return and Extension of Composition Scheme.
Articles Covers question related to two registration certificates against one ARN, Impact of Change in Partnership on GST Registration, How to reset Password on GST Website, PAN validation error and Compensation Cess exemption on ambulances.
FAQs explains when an e-commerce operator can start deducting TCS, When nation-wide e-way bill system going to be introduced, how and when to file FORM GSTR-2, Credit of Krishi Kalyan Cess, Education Cess and Secondary and Higher Education cess in GST.
Tips for Easy filing of Form GSTR 2: Taxpayers with upto 50 purchase invoices (B2B) can do this online. Those having more invoices should use latest easy to use Offline Tool.
During the 22nd GST Council Meeting, many decisions have been taken to make the GST System simpler and more user-friendly. Some of the key decisions taken are like differing reverse charge till the end of April 2018, change in the reporting requirements for GST Taxpayers up to a turnover of Rs 1.5 Crs and increase in threshold limit for GST taxpayers from Rs 75 Lacs to Rs 100 Lacs. To make them effective, a series of notifications have been issued by the department on 13th Oct 2017 and the synopsis is given here for ease of understanding.
Introduction: This article discusses in detail about notice to non-filers of GSTR returns. All Taxable persons registered under GST are required to file GST returns periodically. The due date and the type of return to be filed varies based on the type of GST registration obtained by the taxpayers. Regular taxpayers registered under GST have […]
