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...
Invoice Furnishing Facility (IFF) is a facility provided to quarterly taxpayers to file their details of outward supplies in first two months of the quarter. Article contains FAQs on How to Furnish Documents in Invoice Furnishing Facility (IFF) under QRMP Scheme & Manual on Furnishing Documents in Invoice Furnishing Facility (IFF) under QRMP Scheme. A. […]
M/s. Sri Gopikrishna Infrastructure Pvt.Ltd Vs State of Tripura and Ors (Tripura High Court) Quantum of penalty for transportation the taxable goods without the cover of valid e-way bill Learned counsel has fairly stated that only violation that has been noticed by the taxing authority is of not carrying the valid e-way bill against the […]
DGGI V. Sriram Venkataraman (Patiala House Court) Elaborate arguments have been addressed on behalf of the department and the applicant. The sumnum bonum of the arguments is that the applicant pleads that M/s Instakart Services Private Limited was itself duped by M/s MFPL and M/s STMPL whereas the Ld. Spl. PP claims that both the […]
Confederation of All India Traders (CAIT) has said in a press release that Much against the declared spirit of GST as Good & Simple Tax, the GST has become a ‘colonial taxation system” quite away from the ground realities of business conducted in India. Full Text of Its Press Release is as follows:- 04th January, […]
In re Premier Solar systems Private Limited (GST AAR Telangana) In the reference 1st cited, M/s. Premier Solar systems Private Limited, has sought certain clarifications in Advance Ruling. Through the reference 2nd cited, All the Joint Commissioner (CT), All Deputy Commissioners(CT), All the Assistant Commissioners(CT), All the Senior Officers in the O/o Commissioner of Commercial […]
RCI Industries And Technologies Ltd Vs Commissioner DGST Delhi & Ors. (Delhi High Court) If an officer of the Central GST initiates intelligence- based enforcement action against a taxpayer administratively assigned to State GST, the officers of the former would not transfer the said case to their counterparts in the latter department and they would […]
DIRECT TAXES UPDATES Recent circulars/notifications/rules/clarifications/News – Government issues a circular clarifying the requirements for opening of Senior Citizen Savings Scheme Account (Circular no. File No. FS-10/17/2020-FS dated 07.12.2020) – CBDT releases answers to FAQs on Vivad-se-Vishwas scheme (Circular No. 21/2020-Income Tax dated 04.12.2020) – Govt further extends the dates for various compliances such Tax Audit, […]
From 1st January 2021, the Central Board of Indirect Taxes and Customs (CBIC) introducing QRMP scheme under GST to help small taxpayers whose turnover is less than ₹ 5 crore. The QRMP scheme allows the tax payers to file GSTR-3B on a quarterly basis and pay tax every month beginning from January-March,2021 period.
Quarterly Return filing & Monthly Payment of Taxes (QRMP) scheme is been launched by Government for small taxpayers under GST system. In thie article we will discuss the Applicability of this Scheme, Salient Features of QRMP scheme, What Registered Person means for this Scheme, When to Register or Opt for this Scheme, When to file […]
In order to protect the ‘interests of the revenue’ during the ‘pendency of any proceedings’, the Government has the power to provisionally attach the properties of any taxpayer. It is stated that any litigation under GST law might take a considerable amount of time and potentially delay the earning of revenue by the Government. Moreover, […]
