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...
In this Article Author compiled CGST Act 2017 with all notification / Acts issued and changes which occurred till Till 30th September 2022 including the changes vide Finance Act, 2022. Books contains all Section of CGST Act 2017 updated with changes till 30th September 2022. Book is Updated by By Ghanshyam Upadhyay and Praveen Upadhyay […]
Get an overview of Fake Invoicing under GST and the penalties associated with this fraudulent practice. Learn how to protect yourself and your business.
Stay compliant with tax regulations in November 2022. Learn about the important due dates for GST, income tax, and company filings.
Mags Garments Pvt. Ltd. Vs Union of India And Others (Himachal Pradesh High Court) Having gone through the contents of the Scheme of Budgetary Support under Goods and Service Tax regime especially in the light of Tax which accrues to the Central Government under Central Goods and Service Act, 2017 and Integrated Goods and Services […]
Understand the impact of Section 16(4) of CGST Act as amended by notification No. 18/2022 on Input Tax Credit conditions.
Proper Officer has allowed major of part of Transitional Credit, disallowing only minor part of total claim & imposed 100% penalty on disallowed credit because of ineligible claim by invoking Section 74 of CGST Act, 2017.
₹1,51,718 crore gross GST revenue collected for October 2022 Second highest collection ever with, next only to the collection in April 2022 Monthly GST revenues more than ₹1.4 lakh crore for eight months in a row, with ₹1.5 lakh crore crossed for the 2nd time since inception of GST September 2022 sees generation of 8.3 […]
Understand the key differences between GSTR-2A and GSTR-2B. Learn how these auto-populated returns help reconcile purchase invoices and input tax credit.
In re HYT Engineering Company Private Limited (GST AAAR Uttar Pradesh) Instant contract consists of transfer of property in goods, coupled with supply of services which leads to the inevitable conclusion that this is a case of Works contract, covered under the definition of “Works contract” defined under Section 2(119) of the CGST Act, 2017 supra. […]
In re KRBL Infrastructure Private Limited (GST AAAR Uttar Pradesh) AAAR hold that the appeal filed by the Appellant is not admissible in eye of law and therefore, it is dismissed on the ground of limitation itself without going into the merits of the case. Since the impugned order was served on 12.02.2022 to the […]
