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% ...
Introduction: This article discusses in detail about GTA not covered under reverse charge under GST regime. Query: In case of GTA, there is reverse charge under GST but some transporter are giving invoice with charging GST on invoice itself what to do in such cases? Whether can transporter also charge GST @12%? Ans. Vide notification […]
GST is only 54 days old law, but 107 Notifications have been released till date, shows that implementing the intricacies of a well written law, is being done without application of mind. Please stop legal garbage generation.
The short grievance in this petition is under the GST the petitioner has been registered as sole proprietor in place of a partnership firm. In the short counter affidavit filed on behalf of respondents no. 1 to 4 in paragraph 11 it has been stated that the Joint commissioner (IT) in the office of the […]
Following category of registered persons who shall not be eligible for refund of ninety per cent. of the total amount claimed as refund on account of zerorated supply of goods or services or both on a provisional basis, namely:- i. any registered person who has been granted registration under the said Act or under the existing law within a period of six months from the date of application for refund; or
I am aware that there are a few instances of procedural difficulties and system glitches hampering the transition process of GST. In this regard, I would like to request you to list out all such issues that needs Board’s intervention. You may like to go through my letter dated 23rd August, 2017 and do the needful urgently as per the indicated timelines.
Addressing an ASSOCHAM interactive session, West Bengal finance minister, Dr Amit Mitra today said that he had told the Centre to postpone July 1st launch of Goods and Services Tax (GST) and had sought a whitepaper on preparedness which was not provided to the GST Council.
GST-Goods and Service Tax Act came in to force on 01-07-2017.Also the first return of GST which is GSTR 3B is filed by many tax payers.Documentation is one of the most important part of GST Act. There are various documents listed in the Act which are to be issued at certain point of time.Small tax payers are still not clear about which invoice is to be prepared when and what is the content to be mentioned in an invoice.In this article have mentioned meaning of each document and its issuance time.
This article presents a matrix about how to claim input tax credit on opening stock as per transitional provisions u/s 140 of CGST Act, 2017 in respect of various type of situations.
Select the option Yes or No far Whether all the returns required under relevant earlier laws for the period of six months immediately preceding the appointed date have been furnished. Relevant tables will be visible in Form GST TRAN I, depending upon the option selected.
Table 5b and 5c of GST trans form shall be used by registered VAT dealer to convert their VAT into SGST. Table 5b requires the assessee to file all C Form, F Form and H / I Form which have been received by them. Table 5C requires the assessee to file only those statutory forms which have not been still received by them. If the forms are not received then that credit cannot be coverted into SGST. These 2 video delves into these burning issues. Hope you all like it.
