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 article argues that Rule 14A creates a compliance trap by restricting taxpayers from reporting actual liabilities after crossi...
Goods and Services Tax : The article examines how NGTP classifications are increasingly being used as standalone grounds for ITC blockage and fraud proceed...
Goods and Services Tax : Missing GST return deadlines triggers late fees under Section 47 and interest under Section 50, both calculated separately. Unders...
Goods and Services Tax : The Court reaffirmed that taxpayers are entitled to due process before coercive recovery measures are initiated. Recovery actions ...
Goods and Services Tax : The guide explains that GST registration certificates are available only through the GST Portal and must be downloaded manually. I...
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 : Authorities uncovered fraudulent ITC claims based on fake invoices without actual supply of goods or services. The accused was arr...
Goods and Services Tax : The Rajasthan High Court held that a taxpayer who defaults in filing GST returns in one State cannot obtain fresh registration in ...
Goods and Services Tax : The Telangana High Court granted interim protection against coercive GST recovery proceedings until the GST Appellate Tribunal bec...
Goods and Services Tax : The Telangana High Court permitted the taxpayer to withdraw the writ petition challenging a GST demand order and pursue the statut...
Goods and Services Tax : The Telangana High Court permitted manual filing of a revocation application even after dismissal of a delayed appeal against GST ...
Goods and Services Tax : The Gauhati High Court directed authorities to consider restoration of GST registration after the taxpayer filed pending returns a...
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...
GST Council in its 17th meet held on June 18, 2017 in National capital, gave relaxation to file outward return for the month of July by September 5, 2017 instead of August 10, 2017 and for the month of August by September 20, 2017.
Power to Levy and Collect tax under reverse charge: Section 9(3) of the CGST Act, 2017, read with section 5(3) of the IGST Act, 2017 provides the power to levy tax on receiver of the supply of goods and services.
For the first two months of GST implementation, the tax would be payable based on a simple return (Form GSTR-3B)[See Draft Return Rule 3(5) for reference] containing summary of outward and inward supplies which will be submitted before 20th of the succeeding month
Seeks to empower the Principal Commissioner of Central Tax, Bengaluru West to grant registration in case of online information and database access or retrieval services provided or agreed to be provided by a person located in non-taxable territory and received by a non-taxable online recipient.
Central Government hereby appoints the 22nd day of June, 2017, as the date on which the provisions of sections 1, 2, 3, 14, 20 and 22 of the IGST Act shall come into force.
1. GST Council decided to implement GST from 1st Day of July, 2017. 2. Relaxation in Return filing for the first 2 months (July and August): a summary return will required to be filed on self-declaration basis (in GSTR-3B) for first 2 months i.e. July and August by 20th day of next month. i.e. by 20th […]
Which Government tax is to be paid to (Place of Supply) On all the inter-state supplies, tax will be levied and collected by central government which will be then shared with the state of consumption of supply. This tax is known as Integrated Goods & Service Tax (IGST) which is equal to CGST + SGST […]
THE MEGHALAYA GOODS AND SERVICES TAX ACT, 2017An Act to make a provision for levy and collection of tax on intra- State supply of goods or services or both by State of Meghalaya.
CBEC hereby notifies the following modes of verification, for the purpose Central Goods and Services Tax Rules, 2017:‑ (i) Aadhaar based Electronic Verification Code (EVC); (ii) Bank account based One Time Password (OTP):
Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis from obtaining registration under CGST Act.
