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 : This article explains the legal significance of a Show Cause Notice under GST and why it forms the foundation of adjudication proc...
Goods and Services Tax : The article explains that taxpayers with orders communicated before 1 April 2026 must file GSTAT appeals by 30 June 2026 to preser...
Goods and Services Tax : High Courts have held that taxpayers with cancelled GST registrations cannot be expected to monitor the portal continuously, makin...
Goods and Services Tax : The article examines the benefits and trade-offs of the composition scheme, helping small businesses determine whether the concess...
Goods and Services Tax : The article explains that audits and investigations serve distinct legal purposes under GST and require different taxpayer respons...
Goods and Services Tax : Stakeholders identified persistent issues in GST registration, cancellations, and refund processing affecting MSMEs. The consultat...
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 : Modine Thermal Systems Private Limited Vs State of Uttarakhand and Others (Uttarakhand High Court) The petitioner challenged an as...
Goods and Services Tax : The Telangana High Court granted bail to an accused in a Rs.30 crore fake GST ITC case after noting that no complaint had been fil...
Goods and Services Tax : Considering Clauses 7 and 7.1 of the 2022 Circular, the Court found that the amount in question appeared to be compensation rather...
Goods and Services Tax : The Allahabad High Court held that GST appellate authorities cannot dismiss appeals solely on limitation without examining the act...
Goods and Services Tax : The Punjab and Haryana High Court directed the competent authority to decide a representation alleging fraudulent GST record manip...
Goods and Services Tax : GSTAT instructed scrutiny officers not to raise defects where appellants have uploaded the required documents in prescribed form. ...
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...
Attention GST Taxpayers whose Aggregate Annual Turnover for the FY 19-20 is more than Rs. 5 crore! File your Annual Return along with Reconciliation statement GSTR-9C before February 28, 2021. Attention GST Taxpayers whose aggregate annual turnover for the FY 19-20 is more than Rs. 2 crore! File Annual GSTR-9 Return before February 28, 2021.
In re SI Air Springs Private Limited (GST AAR Taminadu) Whether ‘Air Springs’ manufactured and supplied by the applicant will be correctly classifiable under Tariff heading 40169990 as opposed to Tariff heading 8708 9900 and attract GST at the rate of 18%? In the case at hand, it is true that the products are for […]
Madras HC in D.Y.Beathel Enterprises Vs State Tax Officer quashes GST orders due to non-examination of sellers and non-initiation of recovery action. Fresh enquiry ordered, emphasizing the seller’s accountability under Section 16 of CGST Act, 2017.
This GST Charcha deciphers into recent changes in GST Laws made vide Clause No. 104, 107, 110, 111 and 112 of the Finance Bill, 2021 with respect to amendments in Section 74, 107, 151, 152 and 168 of the CGST Act.
The Hon’ble AAR Gujarat in M/s Gujarat Industrial Security Force Society [Advance Ruling No. GUJ/GAAR/R/100/2020 decided on October 14, 2020] held that the security services would be taxable to GST @18% on the entire amount received including the wages for the guards. Input Tax Credit (ITC) would be available if the procedure of paying GST […]
Doubts have been raised by the field formations on various issues pertaining to provisional attachment of property under the provisions of section 83 of the Act read with rule 159 of Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the “CGST Rules”).
The Union Budget 2021 has come up with various amendments relating to prosecutions under GST. The present article tries to explain all the prosecution amendments proposed vide the Finance Bill 2021. Important prosecution amendments proposed vide Budget 2021– Amendment to section 74- Clause (ii) to explanation 1 Current provisions Proposed amendment Conclusion of proceedings, against […]
Attentiveness regarding extended power under Section 83 of CGST Act, 2017 by Finance Bill, 2021 Revenue is frequently using the powers of provisional attachment given under Section 83 of the Central Goods and Services Tax, Act, 2017 (CGST Act, 2017). In various matter, the High Courts have observed misusing this provision by Revenue or causal […]
Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 – Reg.
Navneet Singh Vs Commissioner of Central Tax (GST) (Patiala House Court) In the present case, the allegations against the accused company are that they had collected the CGST from the clients of the company to the tune of 24.96 crores and not deposited the same with the government, thus committed offense u/s 132 CGST Act […]
