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...
(1) These rules may be called the Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017. (2) They shall come into force with effect from the 1st day of July, 2017. 2. Adaptation of Central Goods and Services Tax Rules, 2017.
GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 15/2017–Union Territory Tax New Delhi, the 30th June, 2017 G.S.R. …..(E).— In pursuance of the first proviso to rule 46 of the Union Territory Goods and Services Tax (Lakshadweep) Rule, 2017, the Central Government, on the recommendations of Goods and Services Tax Council, hereby notifies […]
GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 14/2017–Union Territory Tax New Delhi, the 30th June, 2017 G.S.R. …..(E).— In pursuance of the first proviso to rule 46 of the Union Territory Goods and Services Tax (Daman and Diu) Rule, 2017, the Central Government, on the recommendations of Goods and Services Tax Council, […]
[To be published in Part II, Section 3, Sub-section (i) of the Official Gazette of India, Extraordinary] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 13/2017–Union Territory Tax New Delhi, the 30th June, 2017 9 Ashadha, Saka 1939 G.S.R. …..(E).— In pursuance of the first proviso to rule 46 of the Union Territory […]
Goods and Services Tax Council, hereby notifies that the registered person having annual turnover as specified in column (2) of the Table below shall mention the digits of Harmonised System of Nomenclature Codes, as specified in the corresponding entry in column (3) of the said Table, in a tax invoice issued by them under the said notification:
[To be published in Part II, Section 3, Sub-section (i) of the Official Gazette of India, Extraordinary] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 11/2017-Union Territory Tax New Delhi, the 30th June, 2017 9 Ashadha, Saka 1939 G.S.R. …..(E).— In pursuance of the first proviso to rule 46 of the Union […]
[To be published in the Official Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)] Government of India Ministry of Finance (Department of Revenue) Notification No. 10/2017–Union Territory Tax New Delhi, the 30th June, 2017 9 Ashadha, Saka 1939 G.S.R (E).- In pursuance of section 21 of the Union Territory Goods and Services Tax Act, 2017 […]
GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 7/2017–Union Territory Tax New Delhi, the 30th June, 2017 G.S.R. …..(E).— In pursuance of sub-section (1) of section 22, read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government hereby makes the following rules for […]
GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 6/2017-Union Territory Tax New Delhi, the 30th June, 2017 G.S.R. …..(E).— In pursuance of sub-section (1) of section 22, read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government hereby makes the following rules […]
GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 5/2017-Union Territory Tax New Delhi, the 30th June, 2017 G.S.R. …..(E).— In pursuance of sub-section (1) of section 22, read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government hereby makes the following rules […]
