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...
Sodexo India Services Pvt. Ltd Vs Union of India (Bombay High Court) 1. Petitioner is impugning four orders all dated 13th April 2022 passed by respondent no.3 in the appeals that petitioner had filed. 2 Petitioner had, as required under Section 85 of the Finance Act, 1994 read with Section 35F of the Central Excise […]
DRI seize about 3.8 kgs of Heroin estimated to be valued at more than Rs. 26.66 Crore in Meghalaya. DRI intercepted more than 35 kgs of foreign origin Gold, valued at more than Rs. 18 Crore. DRI conducting multiple simultaneous searches recovered more than 12 lakh sticks of foreign origin Cigarettes along with about two thousand pouches of Tobacco.
This Session Covers Practical Aspects of Annual Returns and Annual Reconciliation under GST from Basic to Advanced level covering all the Relevant Rules. Session Coverage 1.) We will cover a Complete Analysis of all the tables of form GSTR -9 with Relevant Examples and Case Studies Including Technical Aspects of the form. In this session, […]
Stay up-to-date with the important amendments in GST applicable from October 1st, 2022. Learn about the changes proposed in Finance Budget 2022.
A detailed analysis Is exporting goods and services upon payment of IGST a better option under GST? Explore the significance of refund in taxes paid.
Understanding the applicability of E-way Bill for intra-state movement of goods. Learn about the rules and potential issues related to tax evasion and harassment.
Understand the complexities of GST registration for renting immovable property. Learn about the legal provisions and get clarity on the requirements.
Andhra Pradesh High Court observed that the law does not compel a man to do things which he cannot possibly perform and it was held that Rule 89 of CGST Rules, 2017, deals with a procedure for claiming refund, but requiring them to produce shipping bills, as proof of export cannot be made applicable to electricity, as it is impossible to produce shipping bill for export of electricity, since the Custom Law does not refer to electricity and shipping bill is a Customs document.
Understanding the time limit for issuing demand orders under Section 73(10) of the CGST Act, 2017 for the financial year 2017-18.
It may be seen that Form GST DRC -03 is prescribed for payment of tax, interest, penalty under sub-sections (5) and (8) of both sections 73 and 74, and section 129 (I) of the CGST Act, 2017 or any other payment due in accordance with the provisions of the CGST Act, 2017 as specified in rule 142 (2) and 142 (3) of the CGST Rules, 2017
