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% ...
I have been further directed to request you to take all possible steps envisaged under the GST Laws to ensure that the legislative intent of Section 171 of the CGST Act is complied with and to issue appropriate directions to your officers to take action as mandated under Section 171 of the CGST Act and wherever required, to utilise the powers conferred vide provisions of Section 67 (12) of the CGST Act for collection of evidence which may be required to take action against errant suppliers of various goods and services.
In re Naresh Shankar Billa (GST AAR Maharashtra) The applicant has submitted a letter, via email dated 28.05.2021, requesting that he may be allowed to voluntarily withdraw their subject application filed on 20.02.2020. The request of the applicant to withdraw his application voluntarily and unconditionally is hereby allowed, without going into the merits or detailed […]
In re B P Sangle Constructions Pvt. Ltd. (GST AAR Maharashtra) The applicant has submitted a letter dated 11.02.2021 and requested that they may be allowed to voluntarily withdraw their subject application filed on 13.10.2020. The request of the applicant to withdraw their application voluntarily and unconditionally is hereby allowed, without going into the merits […]
In re Rotary Club of Bombay Central (GST AAR Maharashtra) The applicant has submitted a letter via email dated 16.06.2021 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 […]
In re Rotary Club of Bombay Hanging Garden (GST AAR Maharashtra) The applicant ‘Rotary Club of Bombay Hanging Garden’ has submitted a letter via email dated 15.06.2021 and requested that they may be allowed to voluntarily withdraw their subject application filed on 19.08.2020. The request of the applicant to withdraw their application voluntarily and unconditionally […]
In re Rotary Club of Bombay Bayview (GST AAR Maharashtra) The applicant has submitted a letter via email dated 04.06.2021 and requested that they may be allowed to voluntarily withdraw their subject application tiled on 20.07.2020. The request of the applicant to withdraw their application voluntarily and unconditionally is hereby allowed, without going into the […]
The applicant ‘Rotary Club of Bombay Mid Town’ has submitted a letter via email dated 03.06.2021 and requested that they may be allowed to voluntarily withdraw their subject application filed on 20.07.2020.
Applicability of GST Tax liability under provisions of reverse charge mechanism (RCM), on ‘Abhivahan Shulk’ collected by government
In re Rotary Club of Bombay Worli (GST AAR Maharashtra) The applicant has submitted a letter via email dated 04.06.2021 and requested that they may be allowed to voluntarily withdraw their subject application filed on 20.07.2020. The request of the applicant to withdraw their application voluntarily and unconditionally is hereby allowed, without going into the […]
In re Schreiber Dynamix Dairies Private Limited (GST AAR Maharashtra) The applicant ‘Schreiber Dynamix Dairies Private Limited’ has submitted a letter via email dated 04.06.2021 and requested that they may be allowed to voluntarily withdraw their subject application filed on 06.03.2020. The request of the applicant to withdrew their application voluntarily and unconditionally is hereby […]