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% ...
Consolidated GST Rate Notification for Construction Industry and works contract, works contract for Government entity and others from July 2017 to November 2021 PRINCIPAL Notification No. 11/2017-Central Tax (Rate) [G.S.R. 690(E)] In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) [INSERTED VIA NOTIFICATION NO.03/2019 DT: 29th MAR 2019] of section […]
Lightspeed India Partners Advisors LLP Vs Commissioner Central Tax (Appeals) (CESTAT Delhi) Since the GST regime has done away with the ST 3 return, there remain no provision in GST system to reflect the refund claim in the CENVAT credit balance. The only option was to show its reversal in the Books of accounts. Such […]
‘Obiter dictum’ of some case in Supreme court─Can it be a sole basis for deciding another case by the Hon’ble Supreme Court On 10.12.2021, the Hon’ble Supreme Court in Union of India & Ors. v. Aap and Company (2021) J.K.Jain’s GST & VR 515 has reversed the judgment of the Hon’ble Gujarat High Court in […]
In re KRBL Infrastructure Limited (AAR Uttar Pradesh) Que-(i) Whether the applicant is eligible to take input tax credit in relation to expenditure incurred for ‘Civil and Interior Works’ in building located at C32, Sector-62,Noida, Gautam Buddha Nagar, Uttar Pradesh, 201301 at different floors, since the said property is further used for letting out to different […]
In re Broadcast Engineering Consultants India Limited (GST AAR Uttar Pradesh) As per Section 2 (31) of CGST Act, 2017 ‘consideration’ includes any payment made or to be made, whether in money or otherwise, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by […]
In re Bio-Rad Laboratories India Ltd. (GST AAR Karnataka) Whether ‘diagnostic and laboratory reagents’ imported and supplied by the applicant and classified under heading 3822 of the Customs Tariff Act, 1975 are covered under Entry No.80 of Schedule II to the Notification No.1/2017-Integrated Tax (Rate) dated 28-06-2017 attracting a levy of Integrated Tax at the […]
In re Shapoorji Pallonji and Company Pvt. Ltd. (GST AAR Karnataka) i. Whether the combined service of setting up of Wet Limestone FGD plant and operation and maintenance be considered as a composite supply? The combined service of setting up of Wet Limestone FGD plant and operation & maintenance of the said plant can’t be […]
In re Goel Medico (GST AAR Chhattisgarh) 18% GST leviable on supplying, installing, testing & commissioning of oxygen pipeline system in Government Hospitals
AAR held that No GST payable on washed/rejected coal from washery on which Compensation Cess is paid and ITC is not availed
As ‘restaurant service’ has been notified under section 9(5) of the CGST Act, 2017, the ECO shall be liable to pay GST on restaurant services provided, with effect from the 1st January, 2022, through ECO. Accordingly, the ECOs will no longer be required to collect TCS and file GSTR 8 in respect of restaurant services on which it pays tax in terms of section 9(5).
