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% ...
The moot question arises, whether supply or sale of developed or plotted land is liable to GST? Before proceeding to discuss about GST liability of developed land, it is better to discuss taxability of land in pre-GST regime.
In re The Leprosy Mission Trust India Bethesda leprosy home and hospital (GST AAR Chhattisgarh) M/s The Leprosy Mission Trust India Jangir Champa, Chhattisgarh, (TLMTI) [hereinafter also referred to as the applicant has field an application U/s 97 of the Chhattisgarh Goods & Services Tax Act, 2017 seeking advance ruling as to whether services provided under […]
Applicability : Whenever there is a Movement of Goods of Consignment Value > Rs. 50,000. – In relation to Supply – In relation to Other Than Supply – Inward Supply from Unregistered Person Movement Of Goods : E-way Bill is not required for all transactions, only required for those which involves movement of goods whether […]
It is been 36 months since the inception of GST aura in 2017. Since then many dealers, producers & traders are struggling with the complicated provisions of GST. Slow moving Indian economy is projected to achieve growth rate of 4.5% in the year 2020-21 amid this COVID-19 lockdown conditions. However many liberal steps have been […]
This Article explains about the Job Work under GST its Procedural Part, Document to be issued and Obligation of record to maintain. Disclosure in GSTR-1, Clearance of Scarp or Waste generated, Transitional Provision, ITC Credit, and filling of Quarterly return
JDA is common factor in the real estate sector which tied between the landowner and the developer in an agreement for the construction of new Building / projects. In return by the developer agrees to provide like i. Lump sum consideration, ii. Percentage of sales revenue, or a certain percentage of the newly constructed project […]
Simplified GST Series –Section 54 Refund of Tax – Part -2 CGST Rules 2017 relating to Refund of Tax- Rule 89-Application for refund of tax, interest, penalty, fees or any other amount- Summary of sub –rules- Sub –rule (1)- Any person claiming refund of any tax, interest, penalty, fees or any other amount other than […]
One of the GST objectives is to ensure the seamless flow of the credit & avoiding the cascading effect. The success of ITC is directly proportionate to the success of GST and equally, the business pricing, hence any detriment caused by the ITC would directly impact the business. The ITC claim is the area where […]
GST Liability on High Seas Sales (HSS) Introduction/Definition: High sea sales is not defined as such in GST law, however, as per normal parlance, it simply means sale/ purchase of goods during the importation of goods before the it reaches into Indian territories. Taxability of HSS in India: Taxability of HSS under GST can be […]
The CBIC has waived/reduced late fees for the late filing of GSTR-3B returns for the period July 2017 to January 2020 CBIC has waived/reduced late fees for the late filing of GSTR-3B returns for the period July 2017 to January 2020 (Notification No. 57/2020, Dt. 30.06.2020) > If GST liability is Nil, and the GSTR-3B […]
