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


Legality of Consolidated GST SCN by Clubbing of More Than One Financial Year

Goods and Services Tax : Is clubbing multiple financial years in a GST show cause notice legal? Explore judicial rulings and legal interpretations under Se...

March 10, 2025 1263 Views 0 comment Print

Pink Tax: Gender-Based Pricing Discrimination

Goods and Services Tax : Pink Tax refers to the higher prices women pay for similar products and services compared to men. Learn about its impact, history,...

March 10, 2025 90 Views 0 comment Print

Impact of Recent Tax Reforms on MSMEs In India: Challenges & Growth

Goods and Services Tax : Introduction to MSMEs[1] Micro, small, and medium enterprises (MSMEs) are a vital component of India’s economy, contributing...

March 10, 2025 195 Views 0 comment Print

Failure to Register under GST law amounts to deliberate tax evasion: Madras HC

Goods and Services Tax : Madras HC rules failure to register under GST law constitutes deliberate tax evasion. Case highlights tax liability, penalties, an...

March 10, 2025 543 Views 0 comment Print

Input Service Distributor (ISD) Provisions simplified

Goods and Services Tax : Explore simplified Input Service Distributor (ISD) provisions under GST, mandatory from April 2025, detailing credit distribution,...

March 9, 2025 696 Views 0 comment Print


Latest News


Weekly Income Tax and GST Updates (10-16 Feb 2025)

CA, CS, CMA : Get the latest Income Tax and GST notifications, updates, and circulars from February 10 to 16, 2025, including ITR filing deadlin...

February 17, 2025 1029 Views 0 comment Print

KSCAA Representation on Streamlining GST Registration Process

Goods and Services Tax : KSCAA highlights issues in GST registration, suggesting uniform SOPs, better verification, geocoding fixes, transparency, and supp...

February 15, 2025 2334 Views 0 comment Print

KSCAA Calls for Professional Tax Portal Upgrades to Resolve OTP & Payment Issues

Goods and Services Tax : Karnataka CA Association urges upgrades to the Professional Tax portal, addressing issues like OTP errors, payment glitches, and l...

February 15, 2025 282 Views 0 comment Print

Decline in West Bengal’s GST Share and Government Response

Goods and Services Tax : West Bengal's GST share dropped from 4.6% in 2019-20 to 4% in 2024-25. Learn about factors affecting revenue, government measures,...

February 12, 2025 300 Views 0 comment Print

Exemption of GST On Health & Life Insurance Premium

Goods and Services Tax : Government addresses GST exemption on health & life insurance premiums, forming a GoM for review. Key updates on current exemption...

February 12, 2025 813 Views 0 comment Print


Latest Judiciary


GST Exemption on Govt Consultancy Services: AAAR Gujarat Ruling

Goods and Services Tax : Gujarat AAAR remands GST ruling on Devendra Kantibhai Patel's consultancy services to R&B Dept. for fresh review with new project ...

March 11, 2025 36 Views 0 comment Print

HSS transactions fall under Schedule III & are neither supplies of goods nor services

Goods and Services Tax : Analysis of GST implications on High Seas Sale transactions under turnkey contracts in the Tecnimont Pvt. Ltd. vs IOCL case as per...

March 11, 2025 42 Views 0 comment Print

PVC Car Floor Mats Classified Under CTH 8708; GST Rate 28%: AAAR Gujarat

Goods and Services Tax : Analysis of GST classification and applicable rates for PVC floor mats for cars. Examines AAAR Gujarat's decision and the appellan...

March 11, 2025 21 Views 0 comment Print

GST on Healthcare Services Under Diamond Plan: AAAR Gujarat Rejects Appeal for Lack of Documents

Goods and Services Tax : Gujarat AAAR rejects Divyajivan Healthcare's appeal on GST for Diamond Plan due to lack of supporting documents detailing services...

March 11, 2025 27 Views 0 comment Print

Treated Water’ obtained from CETP not eligible for GST exemption: AAAR Gujarat

Goods and Services Tax : Understand GST applicability on treated water from CETP. AAAR Gujarat rules it taxable at 18% under Sl. No. 24 of Schedule III, ex...

March 11, 2025 15 Views 0 comment Print


Latest Notifications


GST Council Forms GoM on Disaster Cess Implementation

Goods and Services Tax : A Group of Ministers (GoM) is set up to evaluate the feasibility of a special cess under GST for disaster relief and recommend a u...

March 7, 2025 1524 Views 0 comment Print

GST Council Revises Group of Ministers for Revenue Analysis

Goods and Services Tax : The GST Council reconstitutes the GoM on Revenue Analysis with new terms of reference to assess revenue trends, compliance, and po...

March 7, 2025 201 Views 0 comment Print

Rajasthan GST Virtual Hearing Guidelines 2025

Goods and Services Tax : Rajasthan mandates virtual hearings for GST cases. Learn about the process, requirements, and compliance under the new guidelines ...

March 6, 2025 270 Views 0 comment Print

Weekly newsletter from Chairman, CBIC dated 03/03/2025

Goods and Services Tax : CBIC issues KYC compliance clarifications for couriers, reports on significant drug seizures, overvaluation cases, and announces p...

March 4, 2025 336 Views 0 comment Print

GSTN Advisory: Directors Can Opt for Biometric Authentication Locally

Goods and Services Tax : GSTN allows company directors to complete biometric authentication at any GST Suvidha Kendra in their home state. Read the latest ...

March 4, 2025 3603 Views 0 comment Print


GSTR 9C -FY 2021-22 Detailed Analysis

December 17, 2022 38517 Views 9 comments Print

Get a comprehensive analysis of GSTR 9C for FY 2021-22, including reconciliation of turnover, tax liability, and input tax credit. Learn about auto-populated tables, categories, and detailed explanations. Contact us for expert assistance in GSTR-9 return filing.

Order passed ex-parte and violating principle of nature justice is bad in law

December 16, 2022 2220 Views 0 comment Print

Patna High Court held that order is bad in law and liable to be quashed as the same was passed in violation of principle of natural justice i.e. without providing fair opportunity of hearing and order was passed e-parte without assigning sufficient reasons.

Exemption u/s 5(3) of CST Act cannot be invalidated for non-production of agreement between Indian exporter and foreign buyer

December 16, 2022 2019 Views 0 comment Print

Orissa High Court held that exporter duly discharged its burden as details duly supplied and hence mere non-production of agreement entered into between the Indian Exporter and the Foreign Buyer would not invalidate the claim of the petitioner-penultimate seller for exemption under Section 5(3) of the CST Act.

Time of supply of services – Section 13 of CGST ACT 2017

December 16, 2022 27498 Views 1 comment Print

As per provision of Section 31 of CGST ACT 2017 –Tax Invoice should be issued within 30 days from the date of supply of services. In case of Banking Company, time period is 45 days from date of supply of services.

GST implications on YouTuber Revenue

December 16, 2022 16401 Views 1 comment Print

YouTubers provide services via the internet by posting videos and content on their channel with monetisation and providing a platform for advertising. As per Section 2(17) of the IGST Act, such services are known as Online Information Database Access and Retrieval service (OIDAR).

Housing Board established by the government is a ‘Government Authority’

December 16, 2022 3405 Views 0 comment Print

Whether the Rajasthan Housing Board is covered under the definition of Governmental Authority as defined in clause (zf) Paragraph 2 vide notification no. 12/2017-Central Tax (Rate) dated 28.06.2017?

Demerger – GST Implications

December 16, 2022 23922 Views 1 comment Print

An issue may arise as to whether GST can be levied on the transfer of the undertaking by way of demerger. Sec. 11(1) of the CGST Act, 2017 grants exemption from tax to the services by way of transfer of a going concern, as a whole or an independent part thereof.

Petition before High Court maintainable during pendency of formation of GST Appellate Tribunal

December 15, 2022 2274 Views 0 comment Print

Manappuram Finance Ltd. Vs Assistant Commissioner (Kerala High Court) Kerala High Court held that as the GST Appellate Tribunal is yet to be constituted, the petitioner entitled to exercise jurisdiction of the High Court under Article 226 of the Constitution of India. Facts- The petitioner is a non-banking finance company and is an assessee under […]

Input Tax Credit (‘ITC’) on Corporate Social Responsibility (‘CSR’) expenses

December 15, 2022 2997 Views 0 comment Print

Understand the eligibility of Input Tax Credit (ITC) on Corporate Social Responsibility (CSR) expenses in GST. Explore the background of CSR expenses, analysis of provisions in the Income Tax Act and GST Act, and evaluate the criteria for claiming ITC. Get insights into the complexities and restrictions to ensure compliance with the Companies Act, 2013, and GST Act, 2017.

Eligible ITC, Apportioned ITC & Blocked ITC under GST Act in India

December 15, 2022 4143 Views 0 comment Print

Unlock the complexities of Input Tax Credit (ITC) under the GST Act in India. From eligible ITC and its criteria to apportioned ITC and blocked ITC, grasp the nuances and essential conditions. Get insights on various categories, documents, and mandatory particulars for claiming ITC. Stay compliant and informed with this comprehensive guide.

Sponsored
Sponsored
Search Post by Date
March 2025
M T W T F S S
 12
3456789
10111213141516
17181920212223
24252627282930
31