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 re Shubham Sarvam Medical Projects LLP (GST AAR Uttarakhand) On perusal of aforesaid legal provisions , we find that all the healthcare services by a clinical establishment or authorized medical practitioner or para medics by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy and services by way of […]
I. Whether input tax credit of GST paid on goods and services used tor laying of cross-country pipeline nearby river till the boundary wall of the Factory can he taken by the Appellant? II. Whether input tax credit can be availed on Operation and Maintenance Services (‘0 & M Services’) obtained by the Appellant for the maintenance of the facility?
CONFISCATION OF GOODS OR CONVEYANCES – SECTION 130 OF CGST ACT – GST SERIES – PART 34 1. Section 130 of the CGST Act, 2017 lists out the specific situations leading to confiscation of goods /conveyance. 2. Statutory Provision : Section 130(1) Notwithstanding anything contained in this Act, the goods/conveyance shall be liable to confiscation and […]
Tamil Nadu goes for Option-1, gets permission to borrow an additional amount of Rs 9,627 crore. 21 States now allowed to mobilize Rs.78,452 crore in addition to Rs 1.1 lakh crore to meet the shortfall arising out of GST implementation
Barak Valley Cements Ltd Vs Union of India (Gauhati High Court) Petitioners were informed that unless they clear their GSTR-3B return for 02 or more tax periods upto August, 2020, their EWB generation facility will be blocked on the EWB portal. If the petitioner company fails to pay as informed then the EWB portal will […]
First, let us have a look at the relevant sections of the CGST Act in order to determine whether interest is applicable on input tax credit which is shown wrongly in the return but not utilised against the payment of output tax liability, as below: According to section 50 (3) of CGST Act, a taxable […]
Dear Friends, as you are aware that as per 101st Constitution Amendment Act, 2016 below mentioned goods have been outside the purview of GST; i) Petroleum Crude; ii) High Speed Diesel Oil; iii) Motor Spirit; iv) Natural gas; v) Aviation Turbine Fuel. Some other products such as LPG, fuel oil, kerosene, naphtha etc are included […]
Every person registered under Goods and Services Tax (GST) is issued GST registration certificate in Form GST REG-06. The registered person can download the GST registration certificate in Form GST REG-06 only from the GST portal (i.e. no physical copy is made available by the department). The present article explains the entire gist of GST […]
The provisions of Proviso to Rule 92[3] stipulate a right to be heard; and in the present case, this right, as accepted by the learned Additional Government Advocate, is not extended to the petitioner. Therefore, the order cannot be sustained and is required to be quashed on this short ground, and the case remanded for re- consideration.
वित्तीय वर्ष 2019-20 (कर निर्धारण वर्ष 2020-21) के लिए आयकर कानून के अंतर्गत प्रस्तुत की जाने वाली ऑडिट रिपोर्ट तथा आयकर विवरणी एवं जी एस टी कानून के अंतर्गत वित्तीय वर्ष 2018-19 के लिए प्रस्तुत की जाने वाली रेकन्सीलेशन स्टेटमेंट तथा वार्षिक विवरणी की तिथियों को 31.12.2020 तक बढ़ाये जाने के लिए निवेदन
