Sponsored
    Follow Us:

Goods And Services Tax

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.

Latest Articles


The Finance Act 2024 – Key Amendments relating to Indirect Taxes

Goods and Services Tax : The Finance (No 2) Act 2024 been notified on 16th August 2024. The Finance Act sections 114 to 157 Page  114 to 157 (Page 67 to 6...

August 18, 2024 3 Views 0 comment Print

Is Section 61 ASMT-10 Notice Required for Actions Under Sections 73 or 74?

Goods and Services Tax : Overview of GST tax liability, self-assessment, and the distinction between scrutiny under Section 61 and actions under Sections 7...

August 18, 2024 1266 Views 0 comment Print

Granting of hearing opportunity is mandatory under Section 75(4) before passing of adverse order

Goods and Services Tax : Karnataka HC ruled that under Section 75(4) of CGST Act, a hearing opportunity must be granted before passing an adverse order. Ba...

August 16, 2024 585 Views 0 comment Print

GST Provision for Invoice & credit notes related to sale of under construction flat/shop

Goods and Services Tax : Understand GST provisions for invoices and credit notes in the sale of under-construction flats/shops, including time limits, e-in...

August 16, 2024 5706 Views 0 comment Print

Taxability of loans granted between related persons or between group companies

Goods and Services Tax : In the recent times, GST Department by exercising the powers bestowed on them by way of Section 65 of the CGST Act 2017, has been ...

August 16, 2024 1023 Views 0 comment Print


Latest News


Superintendent Sentenced in Bribery Case; GST Officers Under Probe

Goods and Services Tax : A Superintendent in Nadiad is sentenced to 5 years for bribery. CBI also investigates two GST officers in Hyderabad for demanding ...

August 17, 2024 507 Views 0 comment Print

Live Course on Grow Your IDT Practice & Preparation for GSTAT (GST Tribunal)

Goods and Services Tax : Join our webinars on GST Tribunals preparation. Learn to grow your IDT practice and prepare for GSTAT with expert guidance. Regist...

August 16, 2024 2826 Views 0 comment Print

Tax Benefits For Skill Training Institutions

Income Tax : Explore the latest updates on tax benefits for skill development institutions in India, including GST exemptions and income tax re...

August 5, 2024 324 Views 0 comment Print

GST on Agricultural Equipment: Government’s Stance & Rates

Goods and Services Tax : Explore the latest details on GST rates for agricultural equipment, machinery, and fertilizers, and the government's stance on pot...

August 5, 2024 1029 Views 0 comment Print

Tax Incentives To Fintech Sector

Income Tax : On August 5, 2024, it was clarified in the Lok Sabha that there are no specific tax incentives or waivers currently in place for t...

August 5, 2024 216 Views 0 comment Print


Latest Judiciary


Works contract service of construction executed outside India is not taxable under GST: Telangana HC

Goods and Services Tax : Sri Avantika Contractors (I) Limited. Vs Appellate Authority for Advance Ruling (GST) and others. (Telangana High Court) Telangana...

August 18, 2024 21 Views 0 comment Print

Bank’s Registered Security Interest with CERSAI Takes Priority Over Tax Authorities’ Claim: Bombay HC

Corporate Law : Bombay HC upholds priority of Janaseva Sahakari Bank's secured interest over Sales Tax Dept’s claims, setting aside the mutation...

August 18, 2024 33 Views 0 comment Print

Appeal should be heard despite delay in filing when adjudicating authority passed order without granting opportunity of being heard

Goods and Services Tax : Madras HC sets aside dismissal of GST appeal for delay, remands case to the appellate authority for fresh consideration despite th...

August 16, 2024 354 Views 0 comment Print

HC grants interim protection when login credentials & GST number misused to avail of ITC

Goods and Services Tax : Delhi HC grants interim protection to a petitioner alleging misuse of GST credentials for ITC claims, pending further investigatio...

August 16, 2024 180 Views 0 comment Print

Amount quantified before 30th June 2019 eligible for benefit under SVLDRS: Bombay HC

Goods and Services Tax : Bombay High Court held that amount payable has been quantified before 30th June 2019 and hence eligible to avail benefit under Sab...

August 16, 2024 93 Views 0 comment Print


Latest Notifications


Maharashtra GST Guidelines for Recovery of Dues After First Appeal Until Appellate Tribunal Operation

Goods and Services Tax : Maharashtra GST Circular No. 21T of 2024 updates guidelines for recovering outstanding dues after first appeal until the Appellate...

August 17, 2024 660 Views 0 comment Print

Guidelines for CGST Audit and Investigations

Goods and Services Tax : Instruction No. 03/2024-GST outlines procedures for CGST audits, emphasizing uniformity and reducing litigation through adherence ...

August 14, 2024 792 Views 0 comment Print

Clarification on Penalty Calculation Under IGST Act 2017

Goods and Services Tax : Kerala SGST department issues a circular clarifying the method of penalty calculation under the IGST Act, 2017 for tax demands mad...

August 13, 2024 297 Views 0 comment Print

Weekly newsletter from Chairman, CBIC dated 12.08.2024

Goods and Services Tax : CBIC's latest updates include a Customs cooperation deal with New Zealand, a new Hindi magazine, and significant seizures of smugg...

August 12, 2024 228 Views 0 comment Print

Guidelines for Second special All-India Drive against fake registrations

Goods and Services Tax : CBIC issues guidelines for a second All-India drive to detect and eliminate fake GST registrations, safeguarding government revenu...

August 12, 2024 8748 Views 0 comment Print


E-Invoice -Free tools for E-invoice generation for small taxpayer

October 14, 2022 51462 Views 6 comments Print

Online web based GePP-On tool and offline MS Excel based Gepp tool are simple to use and user friendly tools available absolutely free.

GST ITC refund Scam: HC grants Bail to Gurugram CA

October 13, 2022 6951 Views 0 comment Print

In the present case, he had been paid professional fee for uploading of the refund of Input Tax Credit. The petitioner and his co-accused Sunil Mahalawat were colleagues, as such the UDIN was borrowed by the petitioner from him for uploading and issuance of the CA certificate.

Levy of GST on Non Alcoholic Beverages

October 13, 2022 6216 Views 1 comment Print

Understand the levy of GST on non-alcoholic beverages in India. Recent AAR ruling on non-alcoholic malt drinks attracting 28% GST and 12% Cess.

The Classification controversy around paratha’s

October 13, 2022 2382 Views 1 comment Print

Parathas supplied by appellant are different from Plain Roti or Chapatti and cannot be treated as or covered under category of Plain Roti or Chapatti.

HC allows delayed filing of appeal against GST Registration cancellation order

October 13, 2022 3693 Views 0 comment Print

Poonamchand Saran Vs Union of India (Rajasthan High Court) It is not disputed that appeal against cancellation of the GST registration can be filed within thirty days which can be extended by a further period of 30 days. The petitioner Poonamchand Saran filed the e-appeal in time but could not submit the hard-copy. On the […]

Parallel GST Proceedings by different Wings of Same department for same Period not Permissible

October 13, 2022 4497 Views 0 comment Print

R. P. Buildcon Private Limited & ANr. Vs Superintendent, CGST & CX (Calcutta High Court) As could be seen from the records placed before this Court, we find that three wings of the same department are proceeding against the appellants for the very same period, i.e. financial years 2017- 2018, 2018-2019 and 2019-2020. The learned […]

Denial of ITC due to cancellation of registration of supplier of goods with retrospective effect

October 12, 2022 9729 Views 0 comment Print

ACIT Vs LGW Industries Limited & ors. (Calcutta High Court) Hon’ble Division Bench of Calcutta high Court has dismissed the appeal of the department vide its judgment dated 16th September, 2022 in a dispute relating to denial of Input Tax credit due to cancellation of registration of supplier of goods with retrospective effect. Hon’ble single […]

Reversal of ITC in case of non-payment of consideration within 180 days w.e.f. 01.10.2022

October 12, 2022 98301 Views 2 comments Print

Section 16 provides that no registered person shall be entitled to any input tax credit (‘ITC’) unless the stipulated conditions are specified. The said conditions relate to the possession of the valid document, furnishing of the details of the said document by the vendor, actual receipt of the goods or services or both, the actual payment of tax to the Government and filing of the return.

Weekly newsletter from Chairman, CBIC dated 12/10/2022

October 11, 2022 1368 Views 0 comment Print

On the Anti-Smuggling front, it was an eventful week. Officers of the Delhi Airport & General Commissionerate detected a case of smuggling of bejeweled watches by an international passenger arriving at the Delhi Airport.

Levy of NCCD in absence of excise duty is not bad in law

October 11, 2022 1851 Views 0 comment Print

Karnataka High Court held that National Calamity Contingent Duty (NCCD) is a surcharge and can be levied even in absence of levy of excise duty.

Sponsored
Sponsored
Search Post by Date
August 2024
M T W T F S S
 1234
567891011
12131415161718
19202122232425
262728293031