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% ...
Scope of Advance Ruling─Supplies undertaken by prior to the date of filing of the application are not covered─Since the application seeking advance ruling was filed on 6.7.2021 before the ARA with respect to supplies undertaken for the period from 1.4.2019 to 31.3.2021. Hence the case is out of the purview of the Advance Ruling
Department contended that the Petitioner is a manufacturer of fish meal which is also used as a raw material for the purpose of making taxable goods namely, cattle/poultry/aquatic feed and does not fall under the ambit of Goods Exemption Notification.
Supply of Pure Service except Works Contract Service or composite supplies involving supply of any goods is exempted from GST Tax subject to such conditions stated under entry at Sr.No.3 of the Notification No.12/12017 Central Tax (Rate) dated 28-06-2017. From 25-01-2018 the Legislature allowed composite supply in which the value of supply of goods constitutes […]
Meta Tiles Pvt. Ltd. Vs Union of India (Bombay High Court) Hon’ble Bombay High Court issues notice in challenge to Constitutional validity of 16(4) of the CGST Act In terms of section 16(4) of the Central GST Act and Maharashtra GST Act, a taxpayer is not entitled to take input tax credit in respect of any […]
Maa Durga Plastic Vs Assistant Commissioner (Calcutta High Court) Constitutional validity of Section 140(5) of the CGST Act to the extent that it denies ITC on capital goods in transit challenged before Hon’ble Calcutta High Court Maa Durga Plastic has filed a writ petition vide W.P.A. No. 10340 of 2021 before the Hon’ble Calcutta High […]
In re Mallcom India Limited (Uttarakhand High Court) Hon’ble Uttarakhand High Court issues notice to the GST Department coercive recovery regarding demand of ITC due to misclassification of goods by the supplier Mallcom India Limited has filed a writ petition vide WPMS No. 1206 of 2021 before the Hon’ble Uttarakhand High Court seeking refund of […]
The statutory provision – Rule 2(1) defining ‘Input Service’ post 01.04.2011 is very clear and the out-door catering services when such services are used primarily for personal use or consumption of any employee is held to be excluded from the definition of ‘Input Service’.
GST ON ROYALTY PAID FOR MINING OPERATIONS: 1. What is Royalty? Royalty in law means payment made to the owner of certain types of rights by those who are permitted by the owners to exercise such rights. The rights concerned, for example, are – literary, copyright, patent etc. and include rights in mineral deposits. Although […]
TNGST Commissioner exempts the registered person whose aggregate turnover in the financial year 2020-21 is upto two crore rupees, from filing annual GST return for the said financial year.
Distillers Wet Grain Solubles (DWGS), which is sold as Cattle Feed, is a kind of brewing or distilling dregs & waste. It is classified under Tariff Entry 2303 of GST Tariff & taxable @5% (2.5%+2.5%)
