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% ...
E-Way Bill is an Electronic Way bill for movement of goods to be generated on the e-Way Bill Portal. The provisions governing E-way bill are provided in Rule 138 of CGST Rules, 2017. Below are the various provisions of E-way Bill in simplified language to help the audience in understanding the nitty-gritties of the EWB provisions. Every registered person […]
Confederation of GST Professionals and Industries moves Bombay High Court for due date extension of GSTR-9 / GSTR-9C Confederation of GST Professionals and Industries also known as CGPI, had yesterday, moved the Bombay High Court for the due date extension of GSTR-9 (Annual Return) / GSTR-9C (Reconciliation Form) to December 31st, 2020. The Petition stated […]
This application can save a lot of time and eliminate human errors. This can be really helpful at times of GST reconciliations for GST audits, statutory audits and internal audits. For instance, to convert GSTR1 and GSTR3B for a client with 10 registrations will take at least take 8-9 hours of manual work but with […]
Signature Campaign for extending GSTR 9/9C due date to 31.12.2020 24 GST and trade associations have come together to jointly sponsor this signature campaign for requesting the Hon’ble Prime Minister, Shri. Narendra Modi, to extend the deadline for filing GSTR-9/9C for the year 2018-19 to 31.12.2020. The list of these 24 associations is appended at […]
Condition made under sub-rule (4) of rule 36 of the CGST Rules shall apply cumulatively for the tax period February, March, April, May, June, July and August, 2020 and that the return in FORM GSTR-3B for the tax period September, 2020 shall be furnished with the cumulative adjustment of input tax credit for the said months.
DGGI Gurugram Zonal Unit arrest one person on charges of creating and operating fictitious firms on forged documents and passing fake input tax credit of Rs 190 crore
Certain representations have been received stating that the auto populated GSTR 9 for the year 2018-19 (Tables 4, 5, 6 and 7) also includes the data for FY 2017-18. However, this information for FY 2017-18 has already been furnished by the taxpayers in the annual return (GSTR9) filed for FY 2017-18 and there is no mechanism to show the split of two years (2017-18 & 2018-19) in FORM GSTR-9 for 2018-19.
The proper officer will examine the GST registration application filed by the applicant in Form GST REG-01. While examining, if the proper officer requires an additional information/ document/ clarification, then the notice in Form GST REG-03 will be served to the applicant. In Form GST REG-03, the proper officer is required to mention the appropriate […]
E-Invoice means a taxable person supply goods or / services to the recipient and want to raise an invoice for that supply of goods or / services, they can raise the digital invoice for goods and services provided . The taxable person can generate at the Government Common Portal of GSTN. E- Invoice is a standard format of the invoice recommended by GSTN for the GST registered persons under GST Law, 2017.
The 42nd GST Council meeting wasn’t though successful to reach an amicable point of agreement for the compensation decisions between the Union & Member States and has consequently deferred the matter which will be hopefully get resolved in the 43rd GST Council meeting on October 12, 2020. Nevertheless, the Council made some key decisions with far-reaching impacts on businesses in […]
