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...
I am trying to explain that, if an unregistered person has taken residential (Dwelling) property from unregistered person and how to discharge and under what head of account to be mentioned on RCM invoice by TENANT.
In this article conditions for filing of appeal for the period prior and after 15-04-2017 have been discussed with specific reference to recent judgment of Bombay High Court in the case of M/s United Projects.
Held that information available on the social media platform of petitioner shows that the event were conducted. Petition dismissed giving liberty to the Petitioner to approach the Appellate Authority.
Renting of an immovable property is considered a supply of service under GST as per schedule II of the CGST Act 2017. Till 17th July 2017, renting of residential dwelling for use as residence was exempted whereas services by way of renting for commercial use (SAC Code –997212) was taxable @ 18%. However, the dynamics of renting of residential property under GST has changed from 18th of July 2022.
Resolution 1: No more refund rejection on ground that export of services by one establishment of a person in India to another establishment of the same person outside India, considered as establishments of distinct persons as per Explanation 1 of section 8 of IGST Act
Understanding the impact of fake invoices under GST – Demand and penalty provisions. Explore the consequences for issuing tax invoices without actual supply of goods or services, and the penalties involved. Stay informed on GST compliance.
Atul Waichal Vs Wadhwa Realty Pvt. Ltd. (NAA) The Authority finds that, the ITC, as a percentage of the turnover, that was available to the Respondent during the pre-GST period (April-2016 to June-2017) was 2.80%, whereas. during the post-GST period (July-2017 to September, 2019), it was 2.83%. This confirms that in the post-GST period, the […]
HC held that any adjudication order is non-est in the eye of law if the same is passed without issuance of proper show-cause notice being dehors principle of natural justice.
गेहूं , आटा एवं अन्य खाध्य सामग्री पर जो कर पहले ब्रांडेड सामग्री पर लगता था वह अब ब्रांडेड से हटा कर अब सभी प्रकार की पेकेजड सामग्री , जिसे हम आगे पैक्ड सामग्री कहेंगे पर आ गया है . सरकार के अपने कारण है और इसमें से सबसे बड़ा कारण से उन्होंने बताया वह […]
Prior to amendment w.e.f. 18.07.2022, if a person has given his residential property to any person for residential purpose (other than Commercial Purpose) is exempted from GST.
