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% ...
For helping Traders from TRANSITIONAL IMPACT on their INVENTORY held in Stock as on 30th June ’17, A facility were given so that they can take 100% DUTY CREDIT.
The Rajasthan High Court, last day admitted a petition seeking exemption to supply of construction services to affordable houses constructed under the Government approved Housing projects. The petitioners, Reverence Infrastructure (India) LLP, has approached the High Court impugning notifications issued under the CGST, and SGST whereby 9% percent tax was made applicable to two-third of the value of the intra- state services involving construction of complex building or civil structure and 18% was imposed on % on two-third of the value of inter-state services of construction of building or sale of its units thereof.
(a) Slow response time of the GSTN portal. (b) Specified Information Technology system requirement not readily available and understandable especially in rural areas. (c) The saved data automatically got lost which compelled the members of the Petitioner/assessee to fill again all the details. While filing information on the GSTN portal, repeatedly errors were shown with no explanation about the problem / rectification which need to be done by assessee. (g) While filing information on the GSTN portal, repeatedly errors were shown with no explanation about the problem/rectification which need to be done by assessee.
Though every one wants to walk with the change, they too want to breath easy and be in peace. It is most welcome that our Beloved Prime Minister launched GST from 01-07-2017 which was very simple but the Good (GUD) part did not follow. This is evident from the past two months where business & consultants struggled to cope with GST.
Till today, I use to mention you as MODI JI (a person, I could connect). But experiencing your dictatorship for last 1 year (on GST Issue), I am force to disconnect myself and mention you as Mr. Prime Minister (Dictator). In your speeches, you have termed yourself as PRADHAN SEVAK. But you are acting as Dictator, not SEVAK.
Are liquor shops and permit rooms required to file GST returns? Ans: Yes, if registration has been taken, then returns are to be furnished mandatorily even when there is no turnover. Alcoholic liquor for human consumption is dealt by state excise & VAT/CST laws and concerned returns are anyway required under these laws.
After 2 months of GST implementation, it is practically felt that there are so many lacuna in it. There are big short falls in the provisions as well as in the administration fronts. Sir, we are really sorry to say that there is a deep sense of disappointment & unrest like situation among the small & medium business enterprises. These People feel that they are being cheated & labelled as tax evaders.
RECTIFICATION OF THE COMMON MISTAKES/ERRORS MADE IN FORM GSTR-3B THROUGH FORM GSTR-1, 2 & 3 Since introduction of GST has made a remarkable change in the history of Indian economy, but it has shaken the entire indirect tax system, due to which taxpayers are facing difficulties while filing various returns. In this write-up, it is […]
POST GST IMPLEMENTATION AND TRANSTION RELATED ISSUES 1. Difficulty in obtaining PAN by local bodies – Section 25(5) of CGST Act, 2017 provides that every person shall have a Permanent Account Number issued under the Income-tax Act, 1961 to be eligible for grant of registration.
हमारे देश में 1 जुलाई 2017 से बाजे गाजे के साथ GST लगाया गया! लम्बे चौड़े भाषण दिए गए थे कि- एक देश, एक कर! व्यापारी को अब बड़ी आसानी हो जाएगी! पड़ोस के बच्चे से भी अपना रिटर्न भरवा सकोगे ! और क्या बोला था कि रिटर्न तो आपको बस एक ही भरनी होगी ! बाकी रिटर्न अपने आप भर जाया करेंगे।चुटकियो का खेल है रिटर्न भरना, इत्यादि ! सब बातें अब फेल हो गयी ! सबसे पहले तो पड़ोस के बच्चे से रिटर्न का एक कॉलम तो भरवाकर दिखाओ !
