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% ...
HC set aside the orders rejecting refund application, solely on the ground that reasons for rejection of refund have not been recorded in writing in accordance with Rule 92 of the Central Goods and Services Tax Rules, 2017 (CGST Rules) and remanded back the matter to Revenue Department for reconsideration and directed to complete the exercise expeditiously.
This Article contains compliance requirement under various statutory Act for which due date falls in the month of December, 2021. The due dates are very crucial for compliances of statutory provision under various act in order to avoid penalty, interest or late fee I. Compliances under Income Tax Act Due Date Applicable Form Applicable Period […]
CBIC vide Notification No. 37/2021–Central Tax extends tenure of National Anti-Profiteering Authority (NAPA) to 5 years and amended FORM GST DRC-03. Tenure of the National Anti-Profiteering Authority has been extended to five years; Rule 137 of CGST Rules 2017 amended w.e.f 30th November 2021. A new cause of payment has been added in Form DRC-03 […]
Summons can be defined as a legal document which is served upon a person directing to appear to answer the claims surfaced against him. The step of issuing of summons is of great importance and the following cannot be dispensed with, as it sets an official dialogue between the relevant authorities and the defendant. This […]
Counsel for the petitioner further pointed out that instead of giving composite registration, they have given registration to petitioner as regular dealer vide order dated 09.06.2018 and now even the regular registration is being cancelled vide order dated 30.09.2021
In re Mahindra Splendour CHS Ltd (GST AAR Maharashtra) Question 1:- Whether the applicant is liable to pay GST on the contribution received from its members? Answer: – Answered in the affirmative. Question 2:- If yes, whether the applicant can avail the benefit of exemption under entry no. 77 of Notification No. 12/2017-CTR dated 28.06.2017 for the […]
(Rent for locker provided in bus stand by the appellant) it is held to be an activity undertaken by the Municipality as a function entrusted under 243W of the Constitution and the service of rent or fee collection for such a facility is neither a Supply of Goods nor a supply of Service as per Notification No. 14/2017-CT (Rate).
In re Yazaki India Pvt. Ltd. (GST AAR Maharashtra) The applicant has submitted a letter via email dated 30.11.2021 and requested that they may be allowed to voluntarily withdraw their subject application filed on 31.08.2020. The request of the applicant to withdraw their application voluntarily and unconditionally is hereby allowed, without going into the merits […]
In re New Pandian Travels Private Limited (GST AAR Tamilnadu) 1. Whether the GST paid on the Motor cars of seating capacity not exceeding 13 (including Driver) leased or rented to customers will be available to it as INPUT TAX CREDIT (ITC) in terms of Section 17(5)(a)(A) of Central Goods and Service Tax Act, 2017? […]
The ambit of Advance Ruling do not provide for answering the questions raised on provisions relating to ‘Tax Collected at Source’ provided under Section 52 of the Act.
