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% ...
Section 122- Penalty for certain offences under GST The section declares the offences that attract penalty as a consequence, apart from the requirement to pay the tax and applicable interest. Some of the offences listed under this section may also attract prosecution under section 132 but that depends on the gravity of the offence defined […]
Reverse Charge Mechanism (RCM) for purchase of input goods and services used in Construction of Project from the Unregistered Person [Notification No. 07/2019- Central Tax (Rate) dated 29th March 2019 effective from 1st April, 2019]. After a long gap, the Central Government has used its power provided under amended Section 9(4) of the CGST Act, […]
Introduction: Extending the due dates for various compliances is one of the reliefs extended by the Government to support the struggling taxpayers due to Covid-19 crisis. However, the extensions are not straight forwarded, it comes with conditions and criteria. Hence it is important to carefully check the relevant conditions and make the compliance. We have […]
Attention of all the exporters and CBs are invited to CBIC Circular No. 5/2018-Customs dated 23.02.2018 and Circular No. 22/2020-Customs dated 21.04.2020 regarding alternative mechanism for the process of IGST refund in invoice mismatch cases.
Introduction of the Goods and Services Tax is a significant step in indirect tax reforms in India by amalgamating many centrals and State taxes into a single tax; GST is an attempt to mitigate the ill effects that accompany cascading and/or double taxation in a major way. Such a path leads to a common national […]
As per the Rule 33 of the CGST Rules 2017, Notwithstanding anything contained in the provisions of this Chapter, the expenditure or costs incurred by a supplier as a pure agent of the recipient of supply shall be excluded from the value of supply of all the following conditions are satisfied
The issue under consideration is whether the initiation of inspection, search and seizure under Section 67 of the CGST Act for goods kept under illegal custody is justified in law?
Sh. Varun Goel Vs Director General of Anti-Profiteering (National Anti-Profiteering Authority) Penalty for not issuing an invoice or for issuing an incorrect or false invoice in respect of any supply of goods or services or both is not covered under Section 171(1) It is apparent from the perusal of Section 122 (1) (i) that the […]
Simplified GST Series-Appeals-Revision/ Section 113-121/CGST ACT 2017/PART-3 Article explains Section 113 – Orders of Appellate Tribunal, Section 114 – Financial and administrative powers of President, Section 115 – Interest on refund of amount paid for admission of appeal, Section 116 – Appearance by authorised representative, Section 117 – Appeals to High Court, Section 118 – […]
As we all are presently undergoing or preparing for the GST audit by CA, we all want to ensure the smooth completion of the audit. Through this blog, we would like to bring out certain tips to ensure timely completion of the GST audit by CA and to avoid future GST litigations. We often hear […]
