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% ...
In FR TRADE LINKS v. STATE TAX OFFICER [WP(C) NO. 28917 OF 2020 dated August 05, 2021], FR Trade Links (Petitioner) filed Writ Petition at the Hon’ble Kerala High Court challenging the orders cancelling his certificate of registration under the CGST/SGST Act and rejection of his application for revocation of cancellation of registration certificate. The […]
In the absence of any clear-cut clarification from the Govt., some dealers and manufacturers are taking a safe measure by charging 28% GST. If the dealers and manufacturers opt for 5% GST on the electric vehicles sold without battery, then the litigation may arise in future. Thus, there is a dire need from the Govt. to clear the dust regarding the taxability of electric vehicles sold without battery under GST as early as possible to avoid further disputes and litigations on the same.
GST Department Not Allowed Collecting Any Tax/Interest/Penalty without Issuance of Notice U/s. 74(1) Telangana High Court gave a decision in the case of Deem Distributors Private Ltd Vs Union of India, in which GST department will not allowed to collect any Tax/Interest/Penalty without issuance of notice under section 74(1) of the Goods and Service Tax […]
Recently I have complied Notifications under Central Tax, Central Tax (Rate), IGST Tax, IGST Tax (Rate), UTGST Tax, UTGST Tax (Rate), Circulars on Compensation cess and Ordinances, Orders, Instructions under CGST Act, Press Releases under CGST Act,2017 from 01/07/2017 to 31/07/2021 at one place along with link provided by GSTN site to refer original Notifications, […]
#1 I have been served with a SCN for a refund application. From where can I get the SCN and reply to the same? Reply : Please visit the common portal www.gst.gov.in and you can check the additional orders and notices where the SCN would be present. Alternatively Please visit the common portal www.gst.gov.in and go […]
GST Council & FM: CBIC cannot have the prerogative to cheat the assessee by manipulative interpretation The bureaucracy in CBIC is only required to implement the law laid down by the Parliament & not to indulge in manipulative interpretation to deprive the assessee of the legitimate entitlements. The C. Ex. Regime was replaced by the […]
Whether the managerial and leadership services provided by the Registered/Corporate Office to its Group Companies can be considered as ‘supply of service’, in terms of Section 7 of CGST Act, 2017?
In re Exide Industries Limited (GST AAR Maharashtra) Batteries will be considered as parts of vessels falling under heading 8901, 8902, 8904 to 8907, only if they are used in manufacturing goods falling under Tariff Headings 8901, 8902, 8904 to 8907. We agree with the applicant’s contention that the batteries supplied by them for exclusive […]
Recently Maharashtra Authority for Advance Ruling (‘AAR’) has issued an advance ruling in the matter of The World Economic Forum (WEF) – India Liaison Office (herein after referred as the Applicant). The applicant had approached Maharashtra AAR seeking a ruling on taxability of services rendered by its Head Office (H.O.), Switzerland to India Liaison Office (L.O.) and requirement to obtain GST registration.
Under the goods and services tax (GST), the list of items are exempted from the GST, which contains essential items like milk and its by-products, papad etc. However, the recent rulings of the Authority of Advance Ruling (AAR) have raised objections with regard to the treatment of the exempted products, as such ruling make arbitrary […]
