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 : 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 : E-commerce sellers generally require GST registration from their very first sale, irrespective of turnover thresholds applicable t...
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...
Understand the clarification on ITC differences in the GST Circular 183/15/2022 for FY 2017-18 & 2018-19. CBIC provides conditions for Section 16 of the CGST Act.
All registered Taxpayers are required to file GST returns. The tax return forms known as GST returns should be filed by companies to the Income Tax authorities of India. The GST return is filed monthly, quarterly and annually, depending upon which GST return you are filing. In this blog let us study the different GST return to be filed by taxpayers.
HC held that the Assessees are not to be dragged to the Court when in fact there is nothing for the Court to adjudicate except pointing out to the limitation of the software of the Revenue Department, in a matter challenging the non-issuance of the refund. Further held that, refund claim should not be rejected due to the deficiency of GSTN and thus allowed the refund claim of IGST with interest at the rate of 6 percent.
GST rules explained: understand the benefits for import & export operations. Zero-rated supplies & more overviewed!
Clarifying the difference between ITC availed in GSTR-3B and GSTR-2A according to GST policy wing Circular No. 183/15/2022-GS. Get details about the FY 2017-18 and 2018-19 policies here!
Syamaladasan Kumaran Vs State Tax Officer (Kerala High Court) A reading of order shows that the proceedings were initiated and continued against the petitioner on the basis of certain facebook posts which showed that the petitioner was dealing in branded rice. The contentions taken by the petitioner that the facebook post itself was of the […]
Delay and laches are not to be calculated solely by the length of the time taken by the party to approach the legal forum. It is elementary principle that none stands to benefit by lodging an appeal or a petition belatedly.
GST treatment on cancellation of contract/agreement of sale of Flat/building where the buyer is not registered. Gain insight on refunds and applicable tax/GST
Extra income tax demands may be triggered if certain entries reflected in GSTR 2A are not taken in GSTR 3B. Learn how to address this issue.
The recent CBIC Circular No. 183/15/2022-GST dt. 27.12.2022 dealing with the issue of mismatch of the input tax credit (ITC) claim made in GSTR 3B with GSTR 2A for FY 2017-18 & FY 2018-19 demonstrates the same mindset as it seeks to do something which should not be done at all.
