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% ...
Superintendent of Central Tax (GST AAAR Andhra Pradesh) The applicant in this appeal seeks a ruling on whether he can avail credit on goods and services used to provide Works Contract Service to the Principal. As seen from the narration above, there is no bar under Section 17(5)(C) to prevent the applicant from availing ITC […]
In re Manpar Icon Technologies (GST AAR Uttar Pradesh) Q(i) .Whether the Project Development Service (ie. Detailed Project Report Service) and project management consultancy services (PMCS) provided by the applicant to reciepient under the contract from State Urban Development Authority (SUDA) and project management consultancy services (PMCS) under the contract of Prandhan Mantri Awas Yojna […]
Arjun (Fictional Character): Krishna, some major recommendations were put forth by the GST Council in the 40th GST Council meeting. What further step has CBIC taken to give effect to the recommendations? Krishna (Fictional Character): Arjuna, CBIC has issued one GST Instruction, Two IGST Notifications, 6 CGST Notifications and one UTGST Notification on 24th June […]
How to pay RCM by a Real Estate Promoter or developer on the shortfall in procurement from Registered Persons? Notification 03/2019 Central Tax (Rate) dated 29th March 2019 brought in yet another major change which had a huge impact on the real estate sector. Though the buyers of the flat saw this as a huge […]
It is vital to know that GST has tried to address many issues that existed in the previous regime like that of cascading tax effect, intricate filing procedures, cumbersome tax registration process, etc. that majorly caused distress among the middle-class people of India that form the backbone of India’s economy.
GST Interest and Late Fee Auto Calculator Not. No 51 to 57 for New Extended Date February 20 to July 20 Due to Covid -19 Government is changing GST return filing due dates again and again. Further, dates are also bifurcated between different types of assesses with different turnover and principal place of business. The […]
Ready reckoner of GSTR 3B return filing dates for the year 2020: Notification No 29/2020 CT dated 23.03.2020 Category of Taxpayers: Category A: Taxpayers having an aggregate turnover of more than rupees 5 crore rupees in the previous financial year Category B: Taxpayers having an aggregate turnover of up to Rs 5 crore rupees in […]
Simplified GST Series Section 51-53/CGST ACT 2017 Section 51- Tax deduction at source- Notwithstanding anything to the contrary contained in this Act, the Government may mandate, –– (a) a department or establishment of the Central Government or State Government; or (b) local authority; or (c) Governmental agencies; or (d) such persons or category of persons […]
We would like to bring to your notice that CBIC has issued several Notifications [Notification No. 48/2020 – Central Tax to Notification No. 57/2020 – Central Tax] & Removal of Difficulty Order No. 01/2020- Central Tax whereby some Relief is granted. The following is the summary of the same for your ready reference: I. Notification […]
The recent ruling could potentially put individuals into jeopardy with no clear distinction between personal and business purpose outlined by the authorities. This ruling can bother many interest earners like retired person (who will required to take GST Registration as per this Ruling) as it has not distinguished between interest earnings in the individual capacity and in the business capacity.
