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...
In re M/s. Wiptech Peripheral pvt. Ltd. (GST AAR Gujarat) Applicant has neither filed the application in the prescribed format of GST-ARA-01 nor paid the required fees of Rs.10,000/- as required as per the provisions of aforementioned Sections and Rules. Therefore, the instant application is liable for rejection under Section 98(2) of the CGST Act, […]
In re Maharaja Pratapsinh Coronation Gymkhana (GST AAR Gujarat) Application in the prescribed format of GST-ARA-0 1, they have not paid the required fees of 10,000/- as required under the provisions of aforementioned Sections and Rules. Therefore, the instant application is liable for rejection under Section 98(2) of the CGST Act, 2017 for not paying […]
In re Surat Municipal Corporation (SMC) (GST AAR Gujarat) In the present case the applicant is recipient of the services and not supplier of such services. Accordingly, the application is not liable for admission and therefore rejected without going in to the merits of the case. Instant application filed by M/s. Surat Municipal Corporation (SMC), […]
Misconceptions VS Reality Facts about 1% payment of tax liability in cash in GST under Rule 86B Misconception 01: Large number of taxpayers would be affected by the rule. Reality: The rule provides for various exemptions like exporters, suppliers of goods of inverted duty structure, taxpayers having a footprint in the Income Tax data base […]
Amendment in rule 36(4) ITC cannot exceed in GSTR-3B of 105%- GSTR-2A and Steps to be taken w.r.t ITC post amendment I. Amendment in Rule 36(4) – Restriction on ITC to extend of 105% eligible ITC in GSTR-2A or BoA’s whichever is lower 1. Rule 36(4) was introduced to restrict the availment of credit on […]
Please follow the following Procedures Step 1: Go to the following website https://einvoice1.gst.gov.in/Others/QRCodeVerifyApp Step 2 : enter your mobile number ,then hit the submit button, you will receive OTP, then click verify OTP. Step 3: Once the OTP is entered, you will receive a SMS from GST portal, to download the verification app. Click the […]
Section 77 of CGST Act, 2017 and Section 19 of IGST Act, 2017 replayed and redefined There are doubts circulating whether or not time limit of two years under Sec 54 of the Act will apply to refunds claimed under Sec 77/19 of CG/IGSTA. Let’s replay below the sections concerned for ease of ready reference: […]
It now appears that Indian Government did paved the way for economic turn amid Covid which was made possible by a mix of fiscal reforms and infrastructural push leading to higher consumption and revival of all sectors of economy. How much, how less – may be a perception issue but it did worked. Governance and […]
A. P. Tax Bar Association, Vijayawada has made a representation to Smt. Nirmala Sitaraman, Hon’ble Finance Minister and requested her for extending the time limit for filing GSTR 9 and 9C returns as also the Income Tax returns for the assessment years 2020-21 which would be beneficial to both individuals, firms and companies and also […]
Release of four new Publications on GST by GST & IDT Committee, ICAI We, at the GST & IDT Committee, have been continually putting in untiring efforts to facilitate all stakeholders in updating their knowledge of GST through technical publications, Virtual Certificate Course, Refresher Course and Live Webcasts etc. We take pride in sharing with […]
