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 country is under Lockdown form 25th of March 2020 and till the first Unlock the department is working at the backend continuously so that the trade and industry does not suffer much. The due dates for the lockdown are extended and also refunds were disbursed to the taxpayers it will provide them some legroom to […]
Rajasthan bench of Advance Authority Ruling held in the case of Clay Crafts India Pvt. Ltd. that GST shall be applicable on payments made to Director of a Company in any form of Salary, Professional or technical services or by whatever name called. However this ruling is contradictory to the Karnataka bench where the authority […]
Now ITC can be availed which was earlier blocked on Health-Insurance and hiring of motor vehicle for transportation of employees from 15th April 2020 Due to COVID-19 epidemic in the country, Government has made certain services obligatory for employer to provide to its employees. In this article, such categories of supplies have been identified and […]
Section 29 of CGST Act 2017: Cancellation or suspension of registration. (1) The proper officer may, either on his own motion or on an application filed by the registered person or by his legal heirs, in case of death of such person, cancel the registration, in such manner and within such period as may be […]
In Part one Author updated Section 1 to 66 of CGST Act 2017 as on 04.04.2020. Author taken CGST ACT, 2017 and GST Rules published in various sites as source files and compiled the booklet with Sections and appended the related rules below each section. CGST Act with Rules – Updated Upto 04-04-2020 (Section 1 […]
1. Waiver of Late Fees:No late fee will be charged for non-filing of GSTR 3B during the tax period from July, 2017 to January, 2020 if there is no tax liability. Provided that GSTR 3B returns are furnished between July 1, 2020 to September 30, 2020. 2. Reduction in Late Fee:Reduction in late fee will be […]
The question of taxability of director’s remuneration has been a subject matter of dispute so far as taxability is concerned. The recent advance rulings on the subject have created more confusion than clarity on this issue. Here is an attempt to look into the taxability aspect in the light of law and advance rulings. Supply […]
Savita Joshi INSTRUCTIONS FOR PREPARING ♦ The comments indicate suggested answers , however it can be suitable modified on case to case basis. ♦ This is to be completed on the basis of financials of the client for the month. ♦ To download and attach GSTR -2 A for the month as availble on GST […]
The process of preparing and filing of annual return in GSTR 9 for FY 2018-19 under GST has started and there have been a number of doubts arising as to how to reconcile the output tax liability under various tables pertaining to the FY 2018-19, because the GSTR 3B filed for 2018-19 contains rectifications for […]
ANALYSIS OF CLARIFICATION IN RESPECT OF LEVY OF GST ON DIRECTOR’S REMUNERATION PAID BY COMPANIES ♣ Ministry of Finance had vide Circular No: 140/10/2020 – GST, dated 10th June, 2020 clarified and cleared all ambiguities in respect of levy of GST on Director’s remuneration. ♣ Various doubts have been raised as to – whether the […]
