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 GSTAT Committee has recommended sweeping changes to the GSTAT Procedure Rules, 2025 to simplify appeal filing and reduce techn...
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...
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 Orissa High Court held that a GST appeal filed within the additional one-month condonable period under Section 107(4) could no...
Goods and Services Tax : The Court held that where a purchasing dealer has complied with statutory requirements and acted in good faith, ITC cannot be deni...
Goods and Services Tax : The Madras High Court remanded an ex parte assessment arising from a GSTR-3B and GSTR-2A mismatch after finding that the assessee ...
Goods and Services Tax : The Madras High Court held that Section 125 cannot be invoked where the GST law specifically provides for late fee under Section 4...
Goods and Services Tax : The Court directed authorities to consider restoration of GST registration where the taxpayer undertook to furnish pending returns...
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% ...
Section 12 is applicable when both the location of supplier of service and location recipient of service is in India. Section 13 will be applicable when either of the location of supplier of service or location of recipient of service is outside India. So, in the given situation section 13 is applicable as the location of recipient is outside India.
Sahara Hospitality Limited Vs State Of Maharashtra And Others (Bombay High Court) Heard Mr. Gautam Ankhad, learned counsel along with Mr. Patkar, learned counsel for the petitioner; and Ms. Chavan, learned AGP for the respondents. 2. By filing this petition under Article 226 of the Constitution of India, petitioner has assailed legality and validity of […]
In re Sital Kumar Poddar (GST AAR West Bengal) The applicant is eligible to claim the input tax credit on the inward supplies of the goods and services used for supplying the works contract service to Kolkata Municipal Corporation (KMC) for construction of an immovable property. This ruling is valid subject to the provisions under […]
In re DKV Enterprises Private Limited (GST AAR Andhra Pradesh) Whether the marketing and consultancy services supplied by the applicant are liable under export of service or not? The service provided by the applicant is intermediary service as per section 2(13) of the IGST Act, 2017. The applicant is covered and fits into the definition […]
In re Midcon Polymers Pvt Ltd. (GST AAAR Karnataka) The Appellate Authority modify the advance ruling No.KAR ADRG 48/2020 dated 16-09-2020 and answer the questions raised by the Appellant in the original advance ruling application and in this appeal, as follows: 1. For the purpose of arriving at the value of rental income, the Appellant […]
In re Vijayawada Wholesale Commercial Complex Members Welfare Society (GST AAR Andhra Pradesh) We have examined the issues raised in the application and the submissions of the applicant as well. In the context of the remarks submitted by the assessing officer, we examine the admissibility of the application without going into the merits of the […]
Functionality for Aadhaar Authentication and e-KYC where Aadhaar is not available, has been deployed on GST Common Portal w.e.f. 6th January, 2021, for existing taxpayers. All taxpayers registered as Regular Taxpayers (including Casual Taxable person, SEZ Units/Developers), ISD and Composition taxpayers can do their Aadhaar Authentication or e-KYC on GST Portal. This is not applicable […]
Whether transfer of title in goods by filing the bill of entry on payment of IGST and import duty, without the physical receipt of the goods by the customer tantamount to receipt of goods for the purpose of claiming input tax credit as contemplated under section 16(2) (b) of CGST Act, 2017 – What constitutes […]
Fourteenth Amendment to CGST Rule, 2020 The CBIC has issued Notification 94/2020-Central Tax on 22.12.2020 whereby the CGST Rules, 2017 were further amended vide Fourteenth Amendment. This brings in many changes in provisions of GST Registration, Cancellation, Provisional ITC claim, GSTR-1 blocking, E-way bill validity, etc, which are briefly summarized below: Aadhaar authentication for Registration […]
Unblocking of a-way bill E-way bill generation facility would be automatically unblocked on the portal when the taxpayer files GST return and the default in return filing reduces to less than two tax periods. In case, the blocked taxpayer has filed the return on the GST Common Portal, the next day morning his GSTIN is […]
