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% ...
GST Alert: Taxpayers Beware of Two Critical Dates viz. 15.10.2020 & 20.10.2020 CBIC-the Apex Body of Indirect Tax Administration in India has recently issued two very significant Notifications, mandating crucial GST Compliances viz. (i) Blocking of E-Way Bill (EWB) Generation Facility for Taxpayers with AATO over Rs 5 Cr., after 15th October, 2020 (Compliance Deadline: […]
Highlights of 43rd GST Council meeting held on 12th October 2020 which was continuation of earlier meeting Today’s meeting was a continuation of the 42nd GST Council meeting, to discuss one agenda item, namely no. 9A. Finance Minister Smt. Nirmala Sitharaman has chaired the GST Council meeting via video conferencing in the presence of Union […]
The proper officer passes an order in Form GST REG-05 in case of rejection of any of the following application- -Application for GST registration, -Application for amendment of GST registration, -Application for cancellation of registration, or -Application for revocation of cancellation of registration. The present article explains the circumstances under which order is issued in […]
World Bank has now signaled that Indian economy may contract 9.6% in Financial Year 2020-21. It says that Indian economy was already slowing before the pandemic and its situation is worse than before. There had been a 33% rise in poverty. India’s growth is projected to rebound to 5.4% in Financial Year 2022. However, new […]
Clause 1 of the Code on Wages, 2019 provides that the Code shall come into force on such date as the Central Government may, by notification in the official gazette appoint and different dates may be appointed for different provisions under the Code.
The Department of Expenditure, Ministry of Finance, has today granted permission to 20 States to raise an additional amount of Rs.68,825 crore through open market borrowings.
Sandeep Goyal Vs Union Of India (Rajsthan High Court) Learned counsel for the respondent has opposed the petitions and has submitted that allegations levelled against the petitioners were serious in nature. After thorough investigation of the case it transpired that accused had created 75 fake firms and had issued GST invoices of taxable value of Rs. […]
DGAP Vs. Smookey Kitchen Foods OPC Pvt. Ltd. (NAA) We have carefully considered the Reports furnished by the DGAP, the contentions of the Respondent, and the other material placed on record. We observe that this case pertains to a franchisee of M/s Subway India Private Limited in Ghaziabad (Uttar Pradesh) who is supplying various food […]
The proper officer will issue a notice in Form GST REG-03, in case any additional information, clarification or documents is required from the applicant who has applied for the Goods and Services Tax (GST) registration. In response to such notice, the applicant is required to file a reply, providing such additional information, clarification or document, […]
High Court held that the allegation of mis-classification of goods cannot warrant detention of the goods during transit. If the officer feels that there have been misclassification of the goods, then a report to be prepared and sent to the Assessing Officer, who can consider the said report and objections at the time of finalising the assessment.
