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 explains that where recipients never avail ITC on rejected goods, no reversal is required upon issuance of credit note...
Goods and Services Tax : The representation seeks safeguards against automatic ITC reversals arising from supplier defaults and retrospective cancellations...
Goods and Services Tax : The Madras High Court held that complete failure to file the annual return can attract both late fee under Section 47 and general ...
Goods and Services Tax : The Karnataka High Court held that granting only one day's time to respond to a show cause notice violates principles of natural j...
Goods and Services Tax : The Madras High Court held that cross-examination is not an absolute right in GST adjudication. Where allegations of fraudulent IT...
CA, CS, CMA : CAAS suggested that while favourable outcomes may be automated, adverse actions should require a named officer's approval supporte...
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 : The Telangana High Court dealt with the legality of issuing multiple show cause notices for the same tax period without adjudicati...
Goods and Services Tax : The issue was whether a GST appeal filed within limitation could be dismissed merely because the mandatory pre-deposit was not mad...
Goods and Services Tax : The issue was whether a taxpayer could pursue a statutory appeal after approaching the High Court against a GST demand order and s...
Goods and Services Tax : The Madras High Court held that failure to file the annual return in Form GSTR-9 attracts late fee under Section 47(2) of the CGST...
Goods and Services Tax : The High Court held that healthcare services remain exempt even when delivered through another hospital under a revenue-sharing ar...
Goods and Services Tax : GSTAT Mumbai Bench has officially commenced functioning, making it mandatory for taxpayers within its jurisdiction to file appeals...
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% ...
Find out if it is mandatory for Goods Transport Agencies (GTA) to issue a consignment note. Get clarity on the applicability of Reverse Charge Mechanism (RCM) on freight.
Refund could not be denied only on the ground that only a part amount of the tax was paid through the electronic cash ledger as Respondents had failed to understand the distinction between the availment and the utilization of the input tax credit.
Deputy Commissioner of State Tax Vs A. J. Enterprises (NAA) NAA observe that the DGAP in his Report dated 20.08.2020 has mentioned the investigation period from 15.11.2017 to 30.09.2019 while the profiteering has been computed upto 31.10.2019 as has been shown in Annexure 25 of his Report. The DGAP vide his supplementary Report dated 24.11.2020 […]
FADA Trading Private Limited Vs Commissioner Goods and Service Tax (Delhi High Court) The show cause notice, which is, dated 02.12.2019, gives no details as to the date and time on which the petitioner’s authorized representative was to present himself for a personal hearing, before the adjudicating authority. This is apart from the fact that […]
In re Mahalakshmi BT Patil Honai Construction (JV) (GST AAR Maharashtra) The first question raised by the applicant is whether the impugned contract is covered under the term ‘Earth Work’ and therefore covered under SI No 3A- Chapter No. 9954 as per Notification No. 12/2017-C.T. (Rate) dated 28.06.2017, as amended by Notification No. 2/2018-C.T. (Rate) […]
In re Vasant Fabricators Pvt. Ltd. (GST AAR Gujarat) Q1. Whether the activity of fabricating and mounting Tankers, Tippers, etc. on the chassis provided by the owner of such chassis i.e. bus body building would be covered under the category of Supply of Services? A1. Supply of Bus body building on the chassis owned by […]
In re Emcure Pharmaceuticals Limited (GST AAR Gujarat) Q1. Whether the recoveries made by the Applicant from the employees for providing canteen facility to its employees are taxable under the GST laws? A1. GST, at the hands of M/s Emcure, is not leviable on the amount representing the employees portion of canteen charges, which is […]
We find no reason to substitute the phrase ‘CGST Rules’ for the word ‘Notification’ referred to in section 97(2)(b). We find no merit in this submission and hold that AAR has its carved out functional jurisdiction to pass Rulings as per Section 97(2).
In re Cadmach Machinery Pvt Ltd (GST AAR Gujarat) Whether recovery of amount from employee on account of third party canteen service provided by assessee, which is obligatory under section 46 of Factories Act, 1948 would come under definition of, outward supply and, therefore, taxable as a supply under GST? Cadmach has arranged a canteen […]
AAR held that GST, at the hands of the M/s Cadila, is not leviable on the amount representing the employees portion of canteen charges, which is collected by M/s Cadila and paid to the Canteen service provider.
