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...
In re Panchajanya Lube Solutions (GST AAR Telangana) In the reference 1st cited, M/s. Panchajanya Lube Solutions, Hyderabad, (36ATLPN0939M1Z4) has sought certain clarification by filing an application for Advance Ruling. The Case was posted for personal hearing on 25-11-2021& 24-03-2022 However, in the reference 5th cited, M/s. Panchajanya Lube Solutions, Hyderabad, have informed that they […]
The Mumbai Zonal Unit of the Directorate General of GST Intelligence [DGGI-MZU] on Saturday, 2 July 2022 arrested Amanpuneet Singh Kohli, Director of M/s. Immensa Multiventures Pvt. Ltd. and six other Companies under the provisions of the CGST Act, 2017. As per DGGI-MZU, Shri Amanpuneet Singh Kohli is the keyperson and mastermind behind several other firms, which […]
Suraj Singh Vs Assistant Commissioner (Calcutta High Court) GST: Calcutta High Court Directs Assistant Commissioner To Grant Personal Hearing Before Passing Order Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned order passed by the Assistant Commissioner of State Tax, Asansol Charge, dated 9th March, 2022 on the […]
Explore key insights from 7 recent GST Circulars issued on 06th July 2022. Understand changes in filing, penalties, fake invoices, and more from the 47th GST Council Meeting.
Provisions of time of supply of goods or services are governed by section 12 and 13 respectively, however, in case of change in rate, provisions of time of supply will be governed by section 14 of CGST Act, 2017. Before going on the provisions under section 14, it is important to understand meaning of few relevant terms
Explore a detailed analysis of the latest GST notifications issued by CBIC on 5th July 2022, implementing the recommendations of the 47th GST Council Meeting. Stay informed about changes to annual return filing, CMP-08 due dates, late fees waiver for GSTR-4, extended timelines for demand orders, amendments to CGST rules, and updates on GSTR-9 & 9C for FY 2021-22. Stay ahead with the latest GST developments.
Explore the latest GST updates from CBIC issued on 5th July 2022 (Notification No. 09/2022–Central Tax to No. 14/2022–Central Tax). Key changes include E-Cash ledger transfers, GSTIN balance transfers, restrictions on E Credit Ledger, Interest on wrongly availed ITC, GSTR 9 exemption for FY 2021-22, CMP-08 due date, late fees waiver for GSTR-4, extended period for Demand Order issuance, rules for erroneous refund recovery, declaration on non-e-invoice issuance, UPI & IMPS for GST payments, and updates on GSTR 9 & 9C relief for FY 2021-22. Stay informed about the latest GST developments.
Gujarat High Courts landmark decision (2022 (7) TMI 127) holds that a Show Cause Notice lacking material particulars is not valid in the eyes of the law. The court sets aside the SCN/Order, emphasizing the importance of adherence to natural justice principles.
Explore the complexities and concerns arising from the recent decision to tax non-ICU hospital room charges exceeding Rs. 5000 per day at 5%, as discussed in the 47th GST Council meeting. Understand the potential impact on healthcare services, billing practices, and compliance challenges.
Notification issued by Commissioner of State Tax – Exempts the registered person whose aggregate turnover in the financial year 2021-22 is upto two crore rupees, from filing annual return for the said financial year Office of the Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai -600 005 Notification issued by Commissioner of State Tax, under T.N.G.S.T […]
