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% ...
GST Compliance Calendar October 2021 This post provides GST Compliance Calendar for the month of October 2021. GST compliance has been and will continue to be a challenging task. With many deadlines approaching this month, take note of these dates and stay GST compliant. Below mentioned return forms are to be filed for monthly (Sept’21)/ […]
In re Gulab Singh Chauhan (GST AAR Madhya Pradesh) Applicant proposed to open a new business venture of PAN SHOP. The Business model of PAN SHOP would be selling Pan Masala, Tobacco Products, aerated Drinks etc. There will not be any kind of manufacturing of these products. It merely act as a trader. Whether the […]
In re Dhanraj Organics Private Limited (GST AAR Madhya Pradesh) The applicant on 22.06.2021 that in the AAR order no. 04/2020 dated 17-06-2021 they found that in Case No. 19/2020 the GSTN No. in page no.1 is wrongly mentioned as 23AADCM7397N1ZU however in Page no. 2 it is correctly mentioned. So therefore rectification is required. […]
In re Dadaji Hospitals Private Limited (GST AAR Madhya Pradesh) Whether the medicines, consumables, Surgical, etc. used in the course of providing health care services to the patient admitted in the hospital for treatment, surgery or diagnosis would be considered as composite supply of health care services? This Authority rules that the medicines, consumables, Surgical, […]
The CBIC vide Notification No. 06/2021 Central Tax (Rate) dated September 30, 2021 has further amended Notification No. 11/2017-Central Tax (Rate) dated June 28, 2017 , as under- 1. Section 12AB shall be put in addition to 12AA, wherever mentioned in the notification dated 28th June, 2017; 2. A rationalized rate of 18% shall be charged instead of […]
1. Circulars or Clarifications 1.1. Amount of CGST, SGST, or IGST wrongly paid for Intra-State or Inter-State shall be Refunded within 2 years, clarifies CBIC (Circular No. 162/18/2021-GST; Dated 25th Sep 2021) The refund under section 77 of CGST Act! Section 19 of IGST Act, 2017 can be claimed before the expiry of two years […]
Maharashtra Authority for Advance Ruling (‘AAR’) in the case of M/s B.G. Shirke construction Technology Pvt. Ltd. has ruled that Managerial or leadership services provided by the head/ corporate office to its group of Companies and branches are taxable in the hands of head/ corporate office as service provided to distinct entities/related persons. Captioned ruling […]
GST law is a classical example of cooperative federalism which facilitates fiscal growth of all the states in the country. It has curtailed the levy of multiple taxes and promoted transparency, accountability, and reduced human interface in relation to its execution and implementation. In the Pre GST regime, there are multiple disputes with respect to […]
Goods and Services Tax Council (GSTC, in short) met for its 45th GST Council meeting in physical form on 17th September at Lucknow (UP). This was the first meeting held physically after a gap of seventeen months, thanks to Covid pandemic. The GSTC considered various issues and concerns confronting GST law, administration, compliance etc and recommendations or […]
In re Temple Packaging Pvt. Ltd.(AAR Daman and Diu) In the present case against application dated 09.03.2018 of M/s. Temple Packaging Pvt. Ltd., behind Olive Healthcare, Hatiyawad. Village, Dabhel, Nani Daman, Advance Ruling is given that printing of Pamphlet/leaflet falls under the category of supply of service falling under SAC No. 9989. The case is […]
