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% ...
ये कैसा सरल कानून और कार्यतंत्र बनाया है सरकार ने GST का, जिसमें कि उसको रोज ही नए-नए सर्कुलर, अमेंडमेंट ही नहीं बल्कि extension भी लाना पड़ रहा है, जिससे करदाताओं और सलाहकारों को असुविधा और confusion दोनों ही हो रहे हैं।
As per section 9(4) of the CGST Act, if a registered person purchases goods/services from an unregistered dealer (URD) then the registered taxpayer is liable to pay GST on reverse charge basis. All the provisions of the Act will apply to such recipient as if he were the person liable for paying the tax in relation to the supply of goods or services.
The decision taken in the recent council meeting are notified by various notification namely 20/2017, 21/2017, 22/2017 and 23/2017 dated 22nd August,2017. Moreover various exemptions are added or updated. Check GST Common portal for More Information The summary of the above notifications are as follows: Notification 20-2017 – Amendment to rate of certain services S. […]
Summary of supplies effected against a particular HSN code to be reported only in summary table. It will be optional for taxpayers having annual turnover upto Rs. 1.50 Cr but they need to provide information about description of goods.
Return filing deadline relaxed for July, 2017. Last dates for filing returns (GSTR-3B, GSTR-1, GSTR-2 & GSTR-3) and making tax payments for July, 2017
First of all earlier installed emsigner needs to be uninstall from the system (Windows + r, then select the emsigner version and uninstall it).
This article discusses in detail about the concept of Mixed Supplies and Composite Supplies under GST. Let us first understand GST Tax rate Structure. The Indian GST tariff has multiple rates – to be precise eight:
The last date of filing of GST Trans Form 1 is 30-9-2017 with to option to file at the earlier date also. S 140 to to 142 of the CGST Act and SGST Act covers the transition provision. As per these sections one thing is clear that GST TRANS form can be filled by only those assessee who is registered under GST as an regular assessee. So any assessee whether registered or not in earlier tax regime can still claim old credit as GST credit if they have opening stock as on 1-7-2017. This video goes into minute detail of TRANS form. Enjoy the video and leave your comments.
A a buyer registered in Andhra Pradesh receives GTA services from VRL Logistics which is registered in Telangana by way of Transportation of Goods from B who is a registered Dealer in Tamil Nadu. In this Case how the GST is paid under Reverse Charge Mechanism.
In the press release dated 19th August, 2017, the date for claiming transitional credit has been notified. If any registered person wants to claim transitional credit in the month of July, shall required to file FORM TRAN-1 and the last date to file the same is 28th August, 2017.
