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GST

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


GST Impact on supply of Capital Goods

Goods and Services Tax : As per Section 18(6) of the Central Goods and Service Tax Act, 2017 In case of supply of capital goods or plant and machinery, on ...

August 19, 2024 9 Views 0 comment Print

Reverse Charge Mechanism Under GST – Brief View

Goods and Services Tax : Reverse Charge Mechanism (RCM) in GST is a system where the recipient of goods or services is liable to pay the tax instead of th...

August 19, 2024 3789 Views 0 comment Print

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 789 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 2970 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 702 Views 0 comment Print


Latest News


Tax Audit Under Income Tax Act: Detailed Live Course with Practical Insights

Income Tax : Join our live course from Aug 23-25, 2024, to master tax audits, including Form 3CD, financial statements, and GST, with practical...

August 19, 2024 1149 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 19, 2024 2928 Views 0 comment Print

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 588 Views 0 comment Print

Tax Exemptions for BCCI & IPL: Government’s Revenue Impact

Income Tax : Explore the financial impact of tax exemptions for BCCI and IPL, government actions, and proposed reforms from the latest Rajya Sa...

August 6, 2024 354 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


Latest Judiciary


Section 130 GST Proceedings Inapplicable for Excess Stock Found During Survey

Goods and Services Tax : Allahabad High Court ruled Section 130 of GST Act can't be applied for excess stock found during search; Section 73/74 should be u...

August 19, 2024 15 Views 0 comment Print

GST Authorities Empowered to Detain Goods & Survey Business Premises for Document Verification

Goods and Services Tax : Allahabad HC rules that GST authorities can survey business premises for verifying transactions when goods are intercepted without...

August 19, 2024 27 Views 0 comment Print

₹1.36 Crore Penalty for Tax demand of ₹25000: Madras HC set aside GST Department Order

Goods and Services Tax : Madras High Court judgment on Hajee S M Ahamed and Company vs Deputy State Tax Officer, remanding ₹25,000 GST demand and ₹1.36...

August 19, 2024 1911 Views 0 comment Print

Right to Challenge Section 129(3) GST Order Upheld Despite Technical Issues: Calcutta HC

Goods and Services Tax : Calcutta HC reinstates GST appeal for Rahul Bansal, ruling technical glitches can't negate statutory rights to challenge orders un...

August 19, 2024 42 Views 0 comment Print

Failure to check order at GST portal due to registration cancellation: HC directs fresh adjudication

Goods and Services Tax : Kerala High Court grants a petitioner the opportunity to challenge GST assessment orders uploaded post-registration cancellation, ...

August 19, 2024 30 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 759 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 954 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 393 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 243 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 8907 Views 0 comment Print


Builder/developer not allowed to deduct ‘actual land-value’ from ‘transaction-value’

March 8, 2021 2277 Views 0 comment Print

In re Karma Buildcon (GST AAAR Gujarat) In para 2 of Not No. 11/2017-CT (Rate), as amended vide Not. No. 01/2018-CT (Rate), there is deemed provisions that the value of transfer of land or undivided share of land, as the case may be, and the value of such transfer of land or undivided share of […]

No GST on amount recovered from employee for 3rd party canteen services

March 8, 2021 1671 Views 0 comment Print

In re Amneal Pharmaceuticals Pvt. Ltd. (GST AAAR Gujarat) We observe that the GAAR has ruled that the Goods and Services Tax is applicable on the amount recovered from employees, mainly on the premises that ‘the appellant is supplying food to its employees’, which would be covered under the definition of the term ‘business’ under […]

No GST exemption on ‘equipments on hire’ for ‘live videography’ to State Government

March 8, 2021 771 Views 0 comment Print

In re Jayshreeben Rameshchandra Kothari (GST AAAR Gujarat) The appellant has provided ‘equipments on hire’ for ‘live videography’ during the events or programmes held by the Government Department for which ‘Hire Charges’ have been paid by the Government Department to the appellant. The activity of ‘providing equipments on hire’ or ‘live videography’ is not an […]

GST exemption available to NHPC Ltd cannot be extended to sub contractor providing Works contract services for  road construction 

March 8, 2021 1662 Views 0 comment Print

In re NHPC Ltd. (GST AAAR Uttarakhand) Members of Uttarakhand Advance Ruling authority have different view on the applicability of GST on the sub-contractor so they made a reference to the appellate authority for hearing and discussion. Appellate authority in the case that whether the exemption available for PWD Uttarakhand and M/s NHPC Ltd, can […]

Pre GST Works Contracts – Enhanced GST rates shall be borne by the awarder – Madras HC

March 8, 2021 9381 Views 0 comment Print

In case of a works contractor who entered in to the contract before the introduction of GST, he is liable to pay tax applicable to the previous VAT regime only but the differential tax liability (GST) has to be   borne by the awarder.

GST registrant to update their business activity

March 7, 2021 1251 Views 0 comment Print

Taxpayers are required to select their business activity only once, as – Manufacturer, wholesaler/Distributor/Retailer, service providers & others post login based on highest turnover amongst them. You can change the same later. Source- gst.gov.in

13 Suggestion to FM for Simplification of GST (Hindi & English)

March 7, 2021 22806 Views 13 comments Print

जीएसटी को भारत में लागू हुए 3 वर्ष से अधिक का समय हो चुका है लेकिन अभी भी डीलर्स और प्रोफेशनल्स को जीएसटी एवं इससे जुडी हुई प्रक्रियाओं से परेशानी हो रही है लेकिन महोदया जीएसटी भारत में अप्रत्यक्ष कर प्रणाली में सरलीकरण के लिए लाया गया था और हमें अभी भी आपके नेतृत्व में जीएसटी सरलीकरण के अपने प्रयास जारी रखने चाहिए और आपसे उम्मीद है कि आपके कार्यकाल में जीएसटी अपने सरलीकृत रूप को प्राप्त कर लेगा|

Rule 86(B) of CGST Act wef 01.01.2021 – Template to Check Applicability

March 7, 2021 2319 Views 0 comment Print

Taxpayers need to check Applicability of dangerous Rule 86(B) of CGST Act 2017 else your GST Registration may be suspended. This template will help you to know the applicability of the said Rule 86B and may be kept for future reference as well along with relevant GSTR-3B Return.

E-invoicing – Request for immunity to dealers upto 31.03.2021

March 6, 2021 10362 Views 0 comment Print

E-invoicing for dealers having turnover above certain limits in any Preceding any Financial year from 2017-18 onwards- Request for giving immunity to these dealers up to 31st. March 2021.

Opportunity of being heard shall be given before passing of any order by GST Authority

March 6, 2021 6834 Views 1 comment Print

HC set aside the order imposing liability of Service tax along with interest & penalty and order in Form GST DRC-16 by the Assistant Commissioner for attachment of factory premises on the ground that no opportunity of personal hearing was given and held that one opportunity shall be given to appear and to defend the case.

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