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 on Redevelopment of Co-operative Housing Society Any Re-development Project may comprise of following types of transaction associated with it: 1. Supply of Transfer of Development Rights (TDR) /Floor Space Index (FSI) by the Society to a Developer 2. Supply of Residential units by the Developer to the Society in lieu of supply of TDR/ […]
Every registered non-resident taxable person shall furnish a return in FORM GSTR 5 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner, including therein the details of outward supplies and inward supplies and shall pay the tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter within twenty days after the end of a tax period or within seven days after the last day of the validity period of registration, whichever is earlier.
Matter to be analysed- Gujarat High Court allows the refund of unutilized ITC on Input Services. Ever since the advent of GST the refund of ITC has been a matter of grave concern and a tussle for the taxpayer to get it conveniently from revenue authorities who are busy jostling for ramping up the collection, […]
In order to enable the petitioners to avail Tansitional Credit in Electronic Credit Ledger. It was also prayed that the respondents should give effect to Form GST Tran-1 that had been manually submitted to the respondent-department to avail relevant Legitimate Input Tax Credit.
Sh. Saurabh Gahoi Vs. Pinky Sales (NAA) it has been revealed that the Respondent had not passed on the benefit of rate reduction when the rate of GST was reduced from 18% to 5% on foot wear, as per the provisions of Section 171 (1) of the CGST Act, 2017 for the period w.e.f. 27.07.2018 […]
Notices being issued for Non-Payment of Output Tax Liability under GST in cash because Output Tax Liability being discharged by a registered person through utilization of Input Tax Credit. Now-a-days the Department is sending notices to get clarification in regard of non-payment of Output Tax Liability because such liability being discharged by the person through […]
Radha Tradelinks Pvt Ltd Vs State of Gujarat (Gujarat High Court) The present writ petition is filed for requesting to quash the detention and confiscation order passed under GST Act. The writ applicant, is engaged in the business of areca nut, spices, etc. A consignment of areca nut was transported from Karnataka so as to […]
UFV India Global Education Vs. Union of India (Punjab & Haryana High Court) The bare reading of Section 83 of the Act would show that the Commissioner has to form an opinion that for the purpose of protecting the interest of the Government revenue, it is necessary to provisionally attach either the property or the […]
Article analyses Section 168- Power to issue instructions or directions, Section 169- Service of notice in certain circumstances, Section 170- Rounding off of tax, etc., Section 171- Anti-profiteering measure, Section 172- Removal of difficulties, Section 173- Amendment of Act 32 of 1994 and Section 174- Repeal and Saving.
As of now, more than 3 months have been passed and number of returns scrutinised by your superintendents are hopeless. Incidences have also come to my notice where the officers were making nuisance excuses to avoid the work. Now it’s time to fix all such useless elements.
