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% ...
LM Wind Power Blades India Pvt. Ltd. Vs. State of Maharashtra (Bombay High Court) Learned counsel for the petitioner submits that action of respondent No. 4 in encashing the bank guarantees without waiting for expiry of the appeal period is wholly illegal and should be declared as such by this court. He submits that respondent […]
In re B and R & Co (GST AAR Madhya Pradesh) In this case Deputy Commissioner, Commercial Tax, Sagar Division Madhya Pradesh had already decided the issue of getting credit of Entry Tax in TRAN-1 in his order dated 24.02.2020 in the applicant’s case of Entry Tax Act pertaining to period 01.04.2017-30.06.2017. Now having regard […]
In re Essel Mining and Industries Ltd. (GST AAR Madhya Pradesh) Upfront payment made to the state Government is in the nature of advance from the date Of allotment of mines on lease to the applicant for the purpose of determining the time of supply under GST Law as per the Section 13(3) of MP […]
GST department cannot take shelter under the decision of Electro Steels Limited versus State of Jharkhand as it a special case. Notification for taking fresh registration by the RP/IRP would act as deemed intimation for the revenue confirming the assessee is under insolvency proceedings.
The discretion available to the competent authority u/S 67(5) of the CGST Act while withholding supply of copies/extracts of documents seized appears to be judiciously exercised by the competent authority for reasons which prima facie appear to be cogent and convincing.
In the instant case, the petitioner filed a writ petition seeking to quash show cause notice issued by the respondents. The petitioner to reply to the said show cause notice within two weeks. Thereafter, the Adjudicating Authority shall consider the objection filed and pass orders in accordance with law.
Representation made in ST & GST era have landed on deaf ears for intermediary to be considered as exports from India This is not in line with the EU best practice which seeks to avoid double taxation.
Effects of Different Situations under GST relevant to Sales Invoice, Sales Debit Note, Sales Credit Note, Purchase Invoice, Purchase Credit Note and Purchase Debit Note assuming following two situations- Assuming Invoices and Debit/Credit Notes Entered In Books Assuming Invoices and Debit/Credit Notes Not Entered In Books
Government should consider providing the benefit of zero tax even for the dies and moulds manufactured for further use in manufacture of goods for export. There are few countries who have already made such goods GST free.
Small videos on OUTWARD SUPPLIES on Preparation and Hand Holding for GSTR 9/9C for FY 2018-19 by CA Bimal Jain on following topics- 1. How to correct wrongly paid taxes and refund thereof? 2. How to show spillover of outward supply of 2017-18 in 2018-19? 3. Difference in book turnover viz. GSTR 1 & GSTR […]
