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 extent of the burden of proof under Section 155 of the CGST Act. The key takeaway is that recipients mus...
Goods and Services Tax : Dual Control Without Coordination: How CGST–SGST Jurisdiction Gaps Are Trapping Taxpayers in Parallel Proceedings Overview One o...
Goods and Services Tax : The debate over mandatory pre-deposit in GST penalty-only proceedings has gained momentum after the Finance Act, 2025 amendment. C...
Goods and Services Tax : The article examines whether automated interest notices for FY 2019–20 can survive after limitation under Section 73 has expired...
Goods and Services Tax : The Court held that absence of lorry receipts or weighment slips, by itself, cannot justify denial of Input Tax Credit when invoic...
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 : The Telangana High Court set aside the rejection of a GST appeal that had been dismissed on limitation grounds despite being filed...
Goods and Services Tax : The Telangana High Court permitted the taxpayer to file an appeal against a Section 73 order despite the delay in approaching the ...
Goods and Services Tax : The Court held that cancellation of GST registration through a non-speaking order violates the statutory requirement of recording ...
Goods and Services Tax : GSTAT held that retaining the same ticket prices after GST reductions amounted to profiteering under Section 171 of the CGST Act. ...
Goods and Services Tax : The Karnataka High Court ruled that ITC for FY 2018-19 cannot be denied merely because import and SEZ transactions were absent fro...
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% ...
In this article, author has analysed and gathered together all the exemptions which are for Government related Services provided to or by central government, state government or union territory or local authority or a government entity or governmental authority. Also, various definitions of the terms used under these exemptions are produced herein.
Khaitan Chemicals and Fertiliser (GST AAR Madhya Pradesh) Authority is of the view that based on the detailed reading and understanding of Section 97 of the CGST Act, an application for Advance Ruling can only be made to determine the ‘liability to pay tax’ on any goods or services or both. Therefore, no application can […]
What is e-invoicing? e-invoicing refers as per Rule 48(4) of CGST Rules, notified class of registered persons have to prepare invoice by uploading specified particulars of invoice (in FORM GST INV-01) on Invoice Registration Portal (IRP) and obtain an Invoice Reference Number (IRN) Notified persons: A registered person, other than an SEZ unit*, Insurance Company, […]
Fictitious transactions racket of Rs. 290.70 Crore busted by DGGI, Nagpur Arrest of Director of M/s M & M Advisors & Consultants Private Limited at Mumbai Recovery of Input Tax Credit of Rs. 25.22 Crore in Cash
Arjun (Fictional Character): Krishna, What are the compliances regarding GST to be done before 31st Dec 2020? Krishna (Fictional Character): Arjuna, In GST Five important compliances, are done before 31st December 2020 which are as follows: 1. GSTR 9 – GST Annual Return for 2018-19 Mandatory if Turnover more than 2 Crore. 2. GSTR 9C- […]
What is Form 26AS? ♦ Every individual or company that has deducted taxes must credit that amount to the government via banks. ♦ Form 26AS is an annual consolidated tax statement generated by the Income Tax Department. ♦ It can easily be accessed from the income-tax website by all taxpayers using their Permanent Account Number (PAN). […]
The President of India is please to appoint a fresh panel of Sr./Jr. Standing Counsels of CBIC to handle litigation of Indirect Taxes before various High Courts (other than Delhi High Court) and other fora, in terms of Instruction F. No. 278A/43/2007-Legal dated 05.12.2007, as per following details.
Service of notice on truck driver or fixation of copy of order on truck is none of the methods prescribed under GST Law and it is well settled that whenever a manner is prescribed, it should be done in that manner alone.
The DGGI has been spear heading the anti-evasion campaign for almost a month now. During this time, the agency along with the GST Zones have booked about 1230 cases, unearthing 3778 fake GSTINs and arresting about 114 fraudsters. The total amount of fake ITC/GST detected stands at Rs. 11,520 crore of which Rs 336.03 crore has already been recovered.
Demurrage charges are collected by the shipping line from the foreign vendor in case of delay in unloading the goods beyond a specified period since such delay results in his vessel being detained. If there is a delay in unloading the goods because of the Indian Importer, the Indian Importer will reimburse an amount equal […]
