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 1377 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 105 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 207 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 552 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 705 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 48 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 51 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 27 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 18 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 3606 Views 0 comment Print


HC grants Regular Bail to CA Gaurav Dhir in Gurgaon GST Refund Case

October 14, 2022 2595 Views 0 comment Print

Punjab and Haryana High Court grants Regular Bail (U/s 439 of Cr. P.C.) to CA Gaurav Dhir in Gurgaon GST Refund Case. Explore the case details, the grounds for bail, and the conditions imposed by the court. Stay informed about the legal nuances in economic offense cases and the significance of bail in preserving the right to liberty.

Appeal e-filed timely cannot be set-aside for mere delay in certified physical copy submission

October 14, 2022 1761 Views 0 comment Print

G.G. Agencies Girijeshwar Rice Mill Vs State of Karnataka & Ors. (Karnataka High Court) High Court held that as long as the appeal was preferred electronically within the prescribed period, merely because the certified copy was subsequently filed physically by the petitioner / assessee, the said circumstance cannot be made the basis to come to […]

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

October 14, 2022 54831 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 7146 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 6678 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 2505 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 3771 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 4836 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 9972 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 99765 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.

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