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% ...
Article explains Due Date for filing GST Returns, Due Date for Payment of GST, Due Date for Payment of GST: Legal Analysis
All taxpayers registered under existing laws (for taxes subsumed under GST), who have not completed the enrolment procedure on the Common Portal, are required to complete it immediately. Otherwise various benefits under the GST regime will not be available to them.
Around 72 hours before the deadline earlier prescribed, Government yesterday came up with another circular & notification which was in the air for last couple of days & quite needed. Thankfully at least it came to give some relief to a number of taxpayers. Let’s find out, what exactly the circular or notification is prescribed. […]
GST Council had earlier decided to defer the filing of return in FORM GSTR-3 and had recommended the filing of return in FORM GSTR-3B. Accordingly, the Central Government vide notification No. 21/2017-Central Tax dated 08.08.2017 had notified the last date for filing of return in FORM GSTR-3B for the month of July, 2017 as 20.08.2017 […]
Ministry of Finance recently issued a clarification regarding availability of credit on Transitional stock held as on the appointed date in FORM GSTR-3B, highlights of the clarification are as follows:
As you all know transitional credit was not available in GSTR 3B. The company were facing working capital challenge. GSTN was not ready with TRANS 1 form. Good news is that TRANS 1 form will be available for filing from 21-8-2017. Watch the full video of how this decision shall be executed.
As per Press Release and Via notification No. 23/2017 dated 17th August, 2017, extension has been granted for filing of first monthly summary return for the month of July, 2017 i.e. FORM GSTR-3B upto 28th Aug, 2017. Let’s analyse the same further: Ques. 1 What is the due date of filing FORM GSTR-3B in case […]
GST Council had earlier decided to defer the filing of return in FORM GSTR-3 and had recommended the filing of return in FORM GSTR-3B. Accordingly, the Central Government vide notification No. 21/2017-Central Tax dated 08.08.2017 had notified the last date for filing of return in FORM GSTR-3B for the month of July, 2017 as 20.08.2017.
Declare your liabilities and ITC claims in Section 1 and 4 respectively by clicking on the tiles and furnishing the required information. Transitional FTC cannot be claimed in GSTR 3B. It can be claimed only through TRANS 1 and TRANS 2,
Registered persons entitled to avail input tax credit in terms of section 140 but opting not to file FORM GST TRAN‑1 can file Form GSTR 3B on or before 28th August, 2017
