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 issue concerns confusion regarding the purpose and sequencing of GSTR-1 and GSTR-3B filings. The key takeaway is that GSTR-1 s...
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 : GST allocates tax revenue to the state where goods and services are consumed rather than produced. The key takeaway is that strong...
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 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 issue was whether ITC could be denied solely because the taxpayer failed to produce lorry receipts and weighment slips despite...
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 Committee recommended replacing daily cause lists with weekly schedules and permitting supplementary lists when necessary. The...
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...
Mahendra Kishanlal Prajapati Vs Vishwanath Builders (NAA) The Authority finds that the benefit of additional Input Tax Credit of 3.75% of the turnover has accrued to the Respondent for the project ‘Sarathya’. This benefit was required to be passed on to the recipients. Thus, Section 171 of the CGST, 2017 has been contravened by the […]
Understand the taxability of barter and exchange under GST. Explore the concepts in depth and gain insights into the nitty-gritty of these terms.
In most of cases the person who receives summon feels very uncomfortable as it is an invitation of some trouble. Practically what should be our approach when we receive summon under section 70 of CGST Act, 2017?
So far, for filing the annual return, for the Composition tax payer under section 10 of the CGST Act, in form GSTR 9-A, the operating facility has not been facilitated on the GST Common portal by the GST Network, attempt shall be taken immediately, to resolve the difficulties of such registered persons.
Held that due date/ time limit for filing return in TRAN 1 seeking transition of credit and due date/ time limit for revision of TRAN 1 cannot be same.
Representation to CBDT on information sought from Tax Auditors under Clause 44 of Form 3CD and request to abolish this requirement
ई–इनवॉइसिंग के नए नियम The GST law & system is full of amendments and frequent changes is habitual under GST law. Many changes were announced in the month of July-2022 and immediately after that on 1st of Aug 2022, one more change was announced. जीएसटी कानून प्रणाली संशोधनों से भरी हुई है और जीएसटी कानून […]
Understanding the new GST regulations on construction services provided to government and local authorities from July 18, 2022.
In re Zigma Global Environ Solutions Private Ltd (GST AAR Kerala) Question 1: Classification of the services i.e., ‘Bio-mining and scientific closure of legacy wastes at the dumpsite in Kureepuzha, Kollam’ to be provided by the Applicant to the Superintending Engineer, Kollam Municipal Corporation. Ruling: The above services are classifiable under SAC 9994 as per […]
Assessee cannot be permitted to adopt a modus operandi and giving an accounting treatment to GST without passing through profit and loss account to circumvent provisions of section 43B
