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% ...
1) Who shall furnish details: Every registered person who causes movement of goods shall furnish information relating to the said goods in Part A of FORM GST EWB-01, electronically, on the common portal, before commencement of such movement.
Form GST TRAN-1 has been the subject matter of all the controversies from the beginning of transition into GST. A contrast between recent notifications and the GST council decision have made it more controversial and created a panic in the minds of taxpayers and consultants.
Filing GST returns…?? As all GST returns have to be filed online only using either offline GST return tool or punching online on portal, it have all possibilities to get error if you have selected to upload the return using offline GST return tool using either Excel template or CSV files.
Articles Compiles list of 84 types of expenses on which we have discussed if GST is applicable or not and if applicable what will be rate of GST and Eligibility for Input Credit- Sr. No Nature of Expense Rate of Tax Whether registered supplier will levy tax Reverse Charge (If supply is unregistered) Whether Eligible […]
GST Composition Scheme is an option available to a registered taxpayer who needs to inform the tax authorities of his intention to be registered under the scheme. In case the registered taxpayer fails to comply with the same he would be treated a normal tax payer and administered accordingly. Such option needs to be for all business of the tax payers is both for goods as well as services
Looking to the averments which are made in the petition and the reply which has been filed, it appears that the system is not working upto the level and the same is required to be corrected & updated to meet requirements.
There are a lot of confusion like when to issue Payment Voucher, Self Invoice, What to fill in GSTR-1, GSTR-2 & also many compliance in relation to REVERSE CHARGE (RCM) in GST, so through this Video we are covering all such points through a SUMMARIZED CHART, Hopefully this Video (YouTube link is mentioned below) will […]
It is to be noted date for REVISION OF TRANS 1 which has been filed timely has been extended not the time of ORIGINAL DATE FOR FILING TRANS 1 extended.
We have uploaded GST Registers Under Section 35 of the GST Act, 2017 in excel format for reference and use of our readers- GST Input Credit Register GST Sales Registers
In the light of the direction given by Hon’ble Rajasthan High Court in C.W. No. 15239/2017 titled as Rajasthan Tax Consultants Association Vs UOI & Ors. We are enclosing list of E-mail addresses of CGST Divisions of Rajasthan.
