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% ...
Important recommendations of 45th GST Council meeting The 45th GST Council meeting was held on 17.09.2021 at Lucknow under the chairmanship of the Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman. Various recommendations were made in this meeting in relation to extension of existing concessional GST rates on certain COVID-19 treatment drugs, reduction of […]
3 DANGEROUS PROPOSED CHANGES IN GST 1. GSTR – 1 BLOCKING IF GSTR 3B NOT FILED– Rule 59(6) of the CGST Rules to be amended with effect from 01.01.2022 to provide that a registered person shall not be allowed to furnish FORM GSTR-1 if he has not furnished the return in FORM GSTR-3B for the preceding month. 2. […]
FAQs > Searching BoE (Bill of Entry) Details Q. 1 Can I search BoE (Bill of Entry) details on the GST Portal? Ans. The Search by BoE functionality allows you to view BoE (Bill of Entry) details on GST Portal. Navigate to Services > User Services > Search BoE option to view BoE (Bill of Entry) details. Q. 2 Can I […]
GST on Zomato, Swiggy Orders – Impact On Customers, Restaurants And Food Delivery Platforms? GST Council in its 45th GST Council Meeting held on September 17th, 2021 at Lucknow, has decided to charge GST at the rate of 5 % on cloud kitchens and food delivery platforms like Swiggy, Zomato, etc on restaurant services supplied […]
The 45th GST Council Meeting convened in Lucknow on 17th September, 2021 for its first physical meeting in 20 months with a packed agenda. A plethora of decisions & recommendations were made. The following is a summary & detailed analysis of various decisions taken: 1. Extended concessions to specified drugs used in COVID treatment Concessional […]
Suggestions to provide ease of business to dealers addressing burning issues in law & to make GST actually ‘simple’ so that compliance level can be increased. These SUGGESTIONS can assure lot of relaxation to businessmen against in-genuine hardships. >Regarding Seamless ITC 1. REMOVE ITC restrictions of rule 36(4) and proposed Sec. 16(2)(aa) REMOVE Rule 36(4) […]
The GST Council’s 45th meeting was held today in Lucknow under the chairmanship of the Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman. The GST Council has inter-alia made the following recommendations relating to changes in GST rates on supply of goods and services and changes related to GST law and procedure:
GST refund can be claimed under various grounds by the exporters/taxpayers on ground of excess amount if they have paid more than the GST liability. Refund can be claimed on below mentioned grounds: Refund of unutilized input tax credit (ITC) on account of exports without payment of tax; Refund of tax paid on export of […]
Respondent passed an order without affording adequate opportunity of hearing to the petitioner and recovered the demand amount after attachment of bank account of the petitioner.
Author compiled Advance Rulings of KERALA State from July 2017 to July 2021. Author compiled such rulings as per upload by Kerala State GST authority in their State GST Site. Kerala State Advance Rulings Authority have uploaded rulings year wise as below: 2017: NIL, 2018: 22 Rulings, 2019: 36 Rulings, 2020: 17 Rulings and 2021: […]
