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% ...
Learn how to efficiently file Form GSTR-4 (Annual Return) using the offline utility tool. Gain insights into the step-by-step process, from downloading the utility to uploading the JSON file on the GST Portal. Author: Dhara D. Khakharia.
Article contains FAQs related to Form GSTR-4 (Annual Return) Offline Utility. Faqs are divided in 6 parts which includes About Form GSTR-4 (Annual Return) Offline Utility, Download Form GSTR-4 (Annual Return) Offline Utility, Download the Generated JSON File, Worksheet Tabs in Form GSTR-4 (Annual Return) Offline Utility, Entering and Validating Details in Offline Utility, Upload […]
It should be understand first that GST is tax leviable on supply of Good and Services both. It is consumption / destination based tax which against the previous principle of origin based taxation. Tax is charged on Value Added System (VAT) but business to business supply get credit of tax, with framework of law, and at the end tax goes in the hands of the state where consumption is made.
Namaskar Enterprise Vs Commissioner of Goods & Service Tax (Gujarat High Court) A perusal of the aforesaid Sub-Section-2 of Section 83 makes it abundantly clear that the provisional attachment would cease to have effect after the expiry of a period of one year from the date of the order made under Sub-Section-1. Although no specific […]
The Madras High Court issued the notice to the Commissioner and Assistant Commissioner of GST for various issues related to Input Tax Credit, its transitional provisions and concern time limit.
GSTR-4 (Offline Utility): Offline utility to prepare Form GSTR-4, Annual Return by the composition taxpayers is now available in download section of portal. This excel based utility is designed to help taxpayers to prepare Form GSTR-4 offline. Read- https://taxguru.in/goods-and-service-tax/filing-nil-form-gstr-3b-sms-gst-portal.html An EXCEL based offline tool has been provided on GST portal for composition taxpayers to prepare […]
How to respond the email received from GSTN regarding Aggregate Turnover exceeding 5 crores for FY 2019-2020 This article contains the critical analysis of email received from Email-ID ‘noreply@gstn.gov.in’ on 04/08/2020 regarding confirmation of Aggregate Turnover exceeding 5 crore for FY 2019-20 in GSTR 3B. This article also explain steps to be taken in various […]
Since inception of GST there are various contrary views and ambiguity on numerous provisions of GST law and practical difficulty is being faced by taxpayer in figuring out the exact mechanism to be followed. One such ambiguous provision in with respect to sale of Capital goods within five years of its procurement and reversal of […]
GST updates: ITC Invoice wise detail in Excel zip format available in Table 8A of GSTR-9 on GST Portal A New Tab has been enabled in GST Portal ‘Download Table 8A Document Details’ while filing GST Annual Return. A list of invoices appearing in GSTR-2A auto-populated by the GST Portal in Table 8A of GSTR-9 […]
In this particular write up, I would like to discuss and to cover all the relevant aspect of ITC under GST to the best of my understanding and per the present legal scenario, ITC is one of the most important and most debatable topic under new tax regime i.e. GOODS and SERVICE TAX, it plays […]
