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 : This analysis explains why a redemption fine under Section 130(2) cannot be sustained once authorities conclude that Section 130 l...
Goods and Services Tax : The article questions the use of Section 74 for mere reconciliation differences between Form 26AS and GSTR-1. The key takeaway is ...
Goods and Services Tax : The debate examines why GST penalties under Section 122(1A) may survive a direct challenge under Article 20(2). The key takeaway i...
Goods and Services Tax : The Court held that cancellation proceedings for Rule 10A violations must be initiated through FORM GST REG-31, which grants thirt...
Goods and Services Tax : The Karnataka AAR held that ITC on statutory canteen services is available only to the extent of expenses actually borne by the em...
Goods and Services Tax : The Rajasthan GSTAT Bar has urged the Tribunal to adopt a pragmatic approach by accepting pre-deposits made through the Electronic...
Goods and Services Tax : Haryana recorded the highest State GST growth rate in India at 22% in May 2026. The achievement is attributed to strong tax admini...
Goods and Services Tax : Practitioners are reportedly following different methods while completing GSTAT appeal forms because of inadequate guidance. The r...
Goods and Services Tax : The certificate clarifies that dealing and investment in securities are outside the scope of GST. Companies engaged solely in secu...
Goods and Services Tax : Representation addressed to Union Finance Minister, GST Council and CBIC seeks legislative and administrative relief for bona fide...
Goods and Services Tax : The Kerala High Court set aside a consolidated notice issued for FY 2019-20 to 2024-25. It held that separate notices must be issu...
Goods and Services Tax : The Court granted interim protection after observing that proceedings under Section 73 appeared to nullify refund orders sanctione...
Goods and Services Tax : The Gauhati High Court held that partners who retained benefits from GST violations and acted behind such transactions can be pena...
Goods and Services Tax : The Court held that denial of input tax credit cannot be justified solely because the selling dealer failed to deposit tax, where ...
Goods and Services Tax : The Court held that writ petitions need not continue once the GSTAT becomes operational and statutory appeal timelines are availab...
Goods and Services Tax : GSTN has postponed the implementation of mandatory "Ship To GSTIN" capture and voluntary E-Way Bill closure to 1 August 2026. The ...
Corporate Law : The 2026 amendments significantly expand disclosure requirements for operational creditors and corporate applicants. The changes a...
Goods and Services Tax : Gross GST collections reached ₹1.94 lakh crore in May 2026, registering 3.2% growth. The increase was driven largely by a 19.1% ...
Goods and Services Tax : The West Bengal GST Department ruled that intra-State movement of goods related to job work remains exempt from e-way bill generat...
Goods and Services Tax : GSTN has announced mandatory capture of Ship-To GSTIN in Bill-To/Ship-To transactions under the EWB system. The change aims to imp...
Not only the GST Registration cancellation order is nonspeaking, but cryptic in nature and the reason of cancellation not decipherable therefrom. Principles of natural justice stand violated and the order needs to be quashed
Explore the constitutional validity of conditions attached to the levy of GST on Royalty Collection Contractors. Delve into the analysis of Entry No. 65B of Notification No. 14/2018-Central Taxes (Rate) and understand the implications of the GST exemption for Excess Royalty Collection Contractors. Stay informed with insights and expert views on this matter.
1. Automation of Drop Proceedings for taxpayers suspended upon issuance of SCN in Form GST REG-17 ♦ A taxpayer is suspended on the portal if they do not file six or more consecutive monthly returns /quarterly returns (QRMP) for two tax periods in Form GSTR 3B are issued with a system generated notice for cancellation […]
Explore the impact of GST on the booming second-hand goods industry in India. Learn about the Margin Scheme, its purpose, and key FAQs. Discover how other countries tax second-hand goods transactions. Gain insights into registration, margin calculations, compliance, and more. Stay informed for proper legal interpretation and compliance in this dynamic sector.
Learn how Input Tax Credit (ITC) can be availed even when there is a mismatch in GSTR-2A/2B. Understand the procedure applicable for the financial year 2017-2018 & 2018-2019, covering scenarios such as GSTR-1 not filed, failed reporting, wrong reporting, and incorrect GSTN. Get insights into the process to claim ITC in case of discrepancies and the conditions to be fulfilled. Stay informed with the latest updates post the 48th GST Council meeting.
Discover how an unregistered person can claim a refund of GST paid on an under-construction property after the cancellation of an agreement with the builder. Learn about the issuance of credit notes and the process of filing a refund application under Section 54 of the GST Act. Stay informed on the latest updates post the 48th GST Council meeting.
Exciting news for E-commerce sellers! The recent GST Council meeting approved a proposal allowing unregistered suppliers to make intrastate sales through E-commerce platforms without mandatory GST registration. Explore the details, benefits for small businesses, and key amendments in E-commerce GST regulations.
Department is of view that there is a need to augment the interaction between taxpayers / professional and Tax Authorities to hear their difficulties and suggestions to smoothen the tax system. Accordingly, the Department has adopted the concept of arranging Taxpayer Services Cell meetings periodically.
Payment of tax and other amount in installments Section-80 (CGST Act 2017) +Rule-158 (CGST Rules 2017) Payment of tax and other amount in installments Section-80 (CGST Act 2017) +Rule-158 (CGST Rules 2017) Legal Provision (Bare Act) Section 80 -Payment of tax and other amount in installment On an application filed by a taxable person, the […]
Explore the evolution of indirect taxation in India. From British-era taxes to the introduction of GST, learn about the transformation of India’s tax system.
