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 : Is clubbing multiple financial years in a GST show cause notice legal? Explore judicial rulings and legal interpretations under Se...
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,...
Goods and Services Tax : Introduction to MSMEs[1] Micro, small, and medium enterprises (MSMEs) are a vital component of India’s economy, contributing...
Goods and Services Tax : Madras HC rules failure to register under GST law constitutes deliberate tax evasion. Case highlights tax liability, penalties, an...
Goods and Services Tax : Explore simplified Input Service Distributor (ISD) provisions under GST, mandatory from April 2025, detailing credit distribution,...
CA, CS, CMA : Get the latest Income Tax and GST notifications, updates, and circulars from February 10 to 16, 2025, including ITR filing deadlin...
Goods and Services Tax : KSCAA highlights issues in GST registration, suggesting uniform SOPs, better verification, geocoding fixes, transparency, and supp...
Goods and Services Tax : Karnataka CA Association urges upgrades to the Professional Tax portal, addressing issues like OTP errors, payment glitches, and l...
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,...
Goods and Services Tax : Government addresses GST exemption on health & life insurance premiums, forming a GoM for review. Key updates on current exemption...
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 ...
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...
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...
Goods and Services Tax : Gujarat AAAR rejects Divyajivan Healthcare's appeal on GST for Diamond Plan due to lack of supporting documents detailing services...
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...
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...
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...
Goods and Services Tax : Rajasthan mandates virtual hearings for GST cases. Learn about the process, requirements, and compliance under the new guidelines ...
Goods and Services Tax : CBIC issues KYC compliance clarifications for couriers, reports on significant drug seizures, overvaluation cases, and announces p...
Goods and Services Tax : GSTN allows company directors to complete biometric authentication at any GST Suvidha Kendra in their home state. Read the latest ...
Sales Tax Amnesty Scheme 2022 announced by the GST Department of the Government of Maharashtra has received an overwhelming response from the business community across the state.
सरकार एक तरफ गेमिंग उद्योग को बढ़ावा दे रही है, उनकी कमाई पर टैक्स का नोटिस दे रही है, उन्हें शेयर मार्केट से पैसा उगाही की इजाजत दे रही है तो दूसरी तरफ उनके विज्ञापन पर एतराज़ जता रही है और यह भी कह रही है कि ये सट्टेबाजी और जूए को बढ़ावा दे रही […]
Smt. Renu Mittal w/o Mool Chand Mittal Vs Anant Raj Ltd. (NAA) The brief facts of the Report are that the Applicant No. 1 had filed application before the Standing Committee on Anti-profiteering, under Rule 128 (1) of the CGST Rules, 2017 and submitted that she had purchased flat in the Respondent No. l’s Project […]
Sh. Deepak Garg Vs JKG Construction Pvt. Ltd. (NAA) The present Report dated 31.08.2021 had been received from the Applicant No. 2 i.e. the Director General of Anti-profiteering (DGAP) after a detailed investigation under Rule 129(6) of the Central Goods & Services Tax (CGST) Rules, 2017 alleging profiteering by the Respondent in respect of the […]
Janki Prasad Pandey Vs Madhya Pradesh Housing and Infrastructure Development Board (NAA) The brief facts of the present case are that a reference was received from the Standing Committee on Anti-profiteering on 16.12.2020 under Rule 129 of the CGST Rules, 2017 to conduct a detailed investigation in respect of an application filed by the Applicant […]
Sh. Parvez Khan Vs Pearlite Real Properties Pvt. Ltd. (NAA) It has been revealed from the DGAP’s Report that the ITC as a percentage of the turnover that was available to the Respondent during the pre-GST period (April-2016 to June-2017) was 3.02% and during the post-GST period (July-2017 to December-2018), it was 6.66% for the […]
Rajesh Shaw Vs Eden Realty Ventures Pvt. Ltd. (NAA) The Applicant No.1 Rajesh Shaw alleged that the Respondent No. 1 Eden Realty Ventures Pvt. Ltd. had not passed on the benefit of ITC to him by way of commensurate reduction in prices and charged GST @12% on the amount due to him against payments made for […]
Kundan Kumar Sinha Vs ATS Township Pvt. Ltd. (NAA) Applicant alleged profiteering by ATS Township Pvt. Ltd. in respect of purchase of a Flat No. 4032 in Tower-4 in the Respondent’s project ‘ATS Rhapsody’, situated at Plot No. GH12/1, Sector-1, Village Bisrakh, Greater Noida, Uttar Pradesh. The Applicant No. 1 alleged that the Respondent had not passed […]
Director General of Anti-Profiteering Vs ATS Homes Pvt. Ltd. (NAA) The brief facts of the present case, are that a reference was received by the DGAP from the Standing Committee on Anti-profiteering on 15.10.2020 to conduct a detailed investigation in respect of an application filed under Rule 128 of the Central Goods and Services Tax […]
section 41 of the CGST Act, 2017 provided that the ITC claimed by a taxpayer in GSTR 3B shall be provisional, until it is matched and finalised as per provision of section 42 & 43 and corresponding rules. However, this mechanism could never be implemented as GSTR 2 return was never filed.