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% ...
Tips for GST Annual Return for the Financial year 2018-2019 Today we will discuss the GST annual filing return for the financial year 2018-19. GST annual return is an annual statement which contains all transactions related to outward and inward supplies in different heads. It contains the following details: 1. Outward Supplies ( Local sale, […]
CBIC released Notification No. 74/2020 – Central Tax dated, the 15th October, 2020 for specifying the Due date for GSTR-1 for the months from October, 2020 to March, 2021. Following questions emerge out of this-: Is it applicable for all the Registered Persons? Yes, It is applicable for registered persons having aggregate turnover of up […]
G. Sundarrajan Vs Union of India (Madras High Court) The issue under consideration is whether compliance of Goods and Services Tax (Compensation to States) Act, 2017 is mandatory? High Court states that, the mere employment of the word ‘shall’ in Section 7(1) of the Goods and Services Tax (Compensation to States) Act, 2017 cannot be […]
The present petition is filed for seeking bail to the petitioner accused of fraudulently availing ITC without any invoice or bill. The trial will take time to conclude, especially due to prevailing situation of Covid-19. Thus, the petition is allowed and the petitioner is ordered to be released on regular bail.
Avanti Patel Vs Starbucks Coffee (NAA) The brief facts of the present case are that under Rule 128 (1) of the Central Goods and Services Tax (CGST) Rules, 2017, an application was filed by the Applicant No. 1 against the Respondent before the Standing Committee on Anti-profiteering alleging that the Respondent had not passed on […]
Q.1 How to opt for the Composition Scheme in GST? Ans: You can opt for the Composition Levy under GST if you are a regular taxpayer with an aggregate annual domestic PAN-based turnover as specified from time to time. However, you cannot opt for the Composition Levy if you are/you make: – any supply of […]
A. FAQs on Provisional Assessment and Release of Security under GST Q.1 What is Provisional Assessment? Ans: If taxpayer is unable to determine either the value or tax rate or both for the goods/ services dealt in by him/her, then he/ she can file an application for provisional assessment to the Tax Official. Q.2 What […]
A. FAQs on Filing reply to Form GST DRC-06 against proceedings initiated for tax collected but not deposited with Government Q.1 How can a Tax Official initiate action on a person who has collected tax but not deposited with the Government? Ans:Any person whether registered or unregistered, who had collected any amount representing tax, from […]
A. FAQs on Filing FORM GST DRC-06 against Proceedings initiated by Tax Officer under section 73 and 74 Related to Determination of Tax Q.1 What is Section 73 & 74? Ans: Section 73: Covers determination of tax not paid or short paid or erroneously refunded or ITC availed wrongly or utilized for any reason other […]
A. FAQs on Filing Application for Rectification or Taking Action in the Subsequent Proceedings under section 161 Conducted by Tax Officer Q.1 How can Rectification of errors in decision, Orders, notice or certificate or any other document be done? Ans: Rectification of errors, which is apparent on the face of record in such decision, order, […]
