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% ...
Gurvinder Singh Sohal Vs Central Bureau of Investigation (Special CBI Court, Panchkula) As per the prima facie case of the prosecution, applicant- accused along with co-accused demanded bribe/undue advantage of Rs.9 lacs from the complainant on 06.08.2020 and accepted Rs.3 lacs as part payment of bribe on 06.08.2020 and further demanded and accepted remaining bribe […]
Among many intricacies of GST moving around, one is about GST implication on the ‘export of services’ and ‘Intermediary Services’. Different GST treatment provided to these two supplies and lack of clarity in GST law dragged some taxpayers to the way of litigation. Lets us try to interpret this. GST Law has defined these two […]
Article contains summary of GST Notification No. 74/2020-Central Tax to 79/2020-Central Tax and Notification No. 6/2020 – Integrated Tax all dated 15th October 2020. Notification 74 to 76 Notifies due date of GSTR 3B and GSTR 1 for the period deom October 2020 to March 2021. Notification 77 specifies that Filing of Annual Return in […]
Rule 36(4) Template For September 2020 GSTR-3B will calculate the final Input Tax Credit (ITC) to be claimed in September 2020 Form GSTR-3B by just filling in relevant figures.
This article describes a way to download GSTR 2A in excel form and the rest of returns in JSON form and also to view summary. To start with you have to add extensions to your Google Chrome Browser. Extensions are small programs that resides in your browser which interacts with the webpage to automate certain […]
Since transfer of business as going concern is exempt under GST, according to sec. 17 read with rule 42 of CGST Rules, 2017, in case any registered person is having any exempted supplies, then ITC pertaining to such exempted supplies shall be reversed proportionately. So the transferor will have to reverse the ITC taken earlier.
Taxpayers and Tax Practitioners both commits some errors or mistakes in the filing of GST Registration or during GST Return Filings. GST was commenced in 2017 and since then taxpayers are committing some mistakes even till now, which we would like to raise so that after reading this article taxpayers can save their money by […]
The ministry of Finance on 15/10/2020 notified 6 notifications incorporating various changes to the CGST Act and CGST Rule. In this Article we will discuss the notifications with reference to the original act or rules. 1.Notification No 74/2020-Central Tax This notification revised the due date for filing of GSTR-1 for small tax payer who files […]
The present petition is file to seek bail to the person accused of fraudulently availing Input Tax Credit (ITC) and allegedly involved in the tax evasion? The Court has admitted bail on furnishing bail bond in the sum of Rs.1 Lakh with one surety of like amount subject to the conditions.
Highlights of the 42nd GST Council Meeting Held on 5 October 2020 The 42 GST council meeting has taken some major decision based on the GSTR 1 and 3B quarterly filing. Also, the meeting took concern on the revenue compensation and has said that it will announce decision on the upcoming 12th October on this issue. Other […]
