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 : The debate examines why GST penalties under Section 122(1A) may survive a direct challenge under Article 20(2). The key takeaway i...
Goods and Services Tax : The Court held that cancellation proceedings for Rule 10A violations must be initiated through FORM GST REG-31, which grants thirt...
Goods and Services Tax : The Karnataka AAR held that ITC on statutory canteen services is available only to the extent of expenses actually borne by the em...
Goods and Services Tax : E-commerce sellers generally require GST registration from their very first sale, irrespective of turnover thresholds applicable t...
Goods and Services Tax : The Court held that recovery from third parties cannot be initiated when only a proposed demand exists and no final tax liability ...
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 certificate clarifies that dealing and investment in securities are outside the scope of GST. Companies engaged solely in secu...
Goods and Services Tax : Representation addressed to Union Finance Minister, GST Council and CBIC seeks legislative and administrative relief for bona fide...
Goods and Services Tax : The Kerala High Court set aside a consolidated notice issued for FY 2019-20 to 2024-25. It held that separate notices must be issu...
Goods and Services Tax : The Gauhati High Court held that partners who retained benefits from GST violations and acted behind such transactions can be pena...
Goods and Services Tax : The Court held that denial of input tax credit cannot be justified solely because the selling dealer failed to deposit tax, where ...
Goods and Services Tax : The Court held that writ petitions need not continue once the GSTAT becomes operational and statutory appeal timelines are availab...
Goods and Services Tax : The Authority held that retrospective insertion of Section 16(5) does not permit reclaim of ITC already reversed under earlier rul...
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% ...
Goods and Services Tax : The West Bengal GST Department ruled that intra-State movement of goods related to job work remains exempt from e-way bill generat...
Goods and Services Tax : GSTN has announced mandatory capture of Ship-To GSTIN in Bill-To/Ship-To transactions under the EWB system. The change aims to imp...
The Government has exempts intra-State supplies of goods, the description of which is specified in column (3) from so much of the central tax leviable as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table and subject to the relevant conditions annexed to this notification, as per column (5) of the Table aforesaid.
Article Compiles list of 149 Type of Goods which are exempt from Tax under GST with respective HSN Code and Description of Goods as per Notification No. 2/2017-Central Tax (Rate) New Delhi, the 28th June, 2017 GOODS AND SERVICES TAX List of Exempted Goods under GST S. No. Classification Description of Goods 1 0101 Live asses, […]
Normally, tax on supply of goods or service or both should be paid by the supplier of such goods or service. But in a case, where a registered person receiving supply of goods or service or both from an unregistered person, tax liability on such receipt of goods or service or both should be borne by the registered receiver.
It is clarified to all concerned that in the circular WM-10(31)/2017 Dated 04.07.2017, the phrase the increased amount of tax due to GST, if any” means the effective increase in the tax liability calculated after taking into consideration extra availability of input tax credit under GST (including deemed credit available to the traders under CGST)
♠ 9W LED bulbs to cost Rs 70, 20W LED tube light to cost Rs 220 & 5-star rated fans will be available at Rs 1,200 ♠ Consumers appealed not to pay any amount over and above the prices fixed by EESL for the UJALA appliances The prices of energy efficient appliances distributed under the […]
Finance Minister Shri Arun Jaitley launches a Mobile App GST Rates Finder to help users to find rates of GST for various goods and services.
Clarification by the Office of the Chief Commissioner of GST (Delhi Zone) that no officer of the Department is authorized to visit the premises of the traders and shopkeepers without authorization; In case of any difficulty, complain at Phone no. 011-23370115. It has been reported in a certain section of media that some unscrupulous elements […]
After generation of Application Reference Number (ARN), the Registration Certificate (RC) containing GSTIN will be issued after 3 working days, unless approved earlier by Tax Officer
Documents Required for Application for Registration as Tax Collector Please keep the scanned copy of below mentioned documents handy to fill your application for Registration as Tax Collector. 1. Detailed information on proofs required to be attached on the basis of Constitution of Business selected by Applicant. Constitution of Business Proof of Constitution Document Size […]
Documents Required for Application for Registration as Tax Deductor Please keep the scanned copy of below mentioned documents handy to fill your application for Registration as Tax Deductor. 1. Detailed information on proofs required to be attached on the basis of Constitution of Business selected by Applicant. Constitution of Business (Proofs Required for Constitution of […]