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% ...
1. In case your application for revocation of cancellation of registration was rejected by the tax authorities before 12/6/2020 and you wish to avail benefit of RoD order 01/2020 dated 25.06.2020, as an interim measure, you can request the appellate authority or the higher authority to pass a simple offline order on it for restoration […]
Due to the ongoing pandemic considering the difficulties for the tax payers, various relaxations for the tax payers were provided by the GST council. This is in order to reduce the burden & to ease the return filing process which was hindered due to the lockdown across the county. Few were waiving off of late […]
This article basically explains the concept of Input Tax Credit under the GST regime. Its procedure, required documents to avail the ITC, Condition, time limit to avail the ITC, Apportionment of ITC based on ITC used Partly for Business and partly for other purposes, partly for effecting Taxable Supply and Partly for exempted supply. Input […]
Subsection (10) of section 25 of the CGST Act, 2017 read with rule 9 of CGST Rules. 2017. provides for deemed approval of application or registration after a period of three working days. if the proper officer fails to take any action on the said application within the said period of three working days.
Simplified GST Series-Audit/Section 65-66/CGST Act 2017 Section 65- Audit by tax authorities- (1) The Commissioner or any officer authorized by him, by way of a general or a specific order, may undertake audit of any registered person for such period, at such frequency and in such manner as may be prescribed. (2) The officers referred […]
Practical Issues faced while filing Inverted Duty Refund in Statement GST_ REFUND _S01A-Solutions to them… An inverted duty structure is a situation when the tax on inputs is higher than that on output leading to accumulation of credit. Refund under Inverted Duty Structure can be claimed as per Clause (ii) of sub-section (3) of section […]
CA.K.Siva Rama Kumar (with special reference to threshold limit applicability to LCOs) (A good number of Articles on the GST liability of the Local Cable Operators(LCOs) expressed a view that the LCOs are ‘agents’ of Multiple System Operators (MSOs) and suggested compulsory registration obligation as per Sec.24(vii),CGST Act, 2017 and consequently held the LCOs as […]
Rajasthan HC allows bail to Chartered Accountant allegedly involved in Rs 100 crore GST scam Input Tax Credit (ITC) basically means reducing the taxes paid on inputs from taxes to be paid on output. When any supply of services or goods is supplied to a taxable person, the GST charged is known as Input Tax. According […]
The article is a discussion to understand the significance of structuring of contracts for tax purposes. Structuring of contracts are predominantly undertaken by splitting one contract into multiple contacts, reasons being, no tax position, separate taxes on supply of goods and services, maximising the benefits of exemptions, etc., What is a cross fall breach clause? […]
1. Introduction: The power of Government to levy and collect taxes is inherent sovereign power well recognised from time immemorial. Under the Indian constitution, the power of the Government to levy and collect taxes is mainly regulated by article 265 of the constitution. The power to levy tax grants the power to provide for exemptions. […]
