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) Executive Summary: As per section 17(5) of CGST Act, 2017, there are certain input services such as health services, life insurance and health insurance, renting or hiring of motor vehicles which are under the blocked category and the service recipient of these services cannot availed and utilised against set-off Output liability. Considering the current […]
Various AAR has been issued on director remuneration under GST. Let us overview of AAR in the case of Clay Craft India Pvt Ltd [RAJ/AAR/2019‐20/33]. The appellant submission which is as under: – > Directors are also working apart from working as Board of Directors in the company at different level like procurement of raw […]
In this article we will try to understand GST implication on the income earned by the bloggers. There are different types of bloggers like Fashion, Food, Travel, Lifestyle, Music, Fitness, Sports Bloggers etc. which derives income from various services provided by them. Bloggers can earn handsome amount of money by their creative writing and content […]
The issue under consideration is regarding the show cause notice issued by GST department to Colgate Palmolive India Ltd for detention of goods.
Various references have been received from trade and industry seeking clarification whether the GST is leviable on Director’s remuneration paid by companies to their directors. Accordingly the same has been clarified via Circular No: 140/10/2020 – GST dated 10/06/2020 Before going directly to the clarification its better to read the following for better understanding. Schedule […]
Section 11- Power to grant exemption from tax – Today i will discuss provisions of Section 11 in very simplified manner- Section 11 (1) – Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by notification, exempt generally, either absolutely […]
Clarification by CBIC in respect of levy of GST on remuneration payable to Directors – Much confusion was created by recent Advance Ruling passed by Rajasthan Authority for Advance Ruling in the case of M/s Clay Craft India Pvt Ltd (Jaipur) (Order No RAJ/AAR/2019-20/33 dated 20th February, 2020) which held that remuneration payable to Directors […]
On 8th and 9th June 2020, CBIC has issued notifications to give effect to certain changes in GST Provisions which included facility for NIL filing of GSTR 3B through SMS. The details of such notification is given below – 1. Summary of Notifications under Central Tax – S. No Notification Category Notification No and Date […]
The issue under consideration is that the petitioner filed writ petition for seeking grant of anticipatory bail, whether HC allow him the grant or not?
As per the S.No. 6 of Notification No.13/2017 – Central Tax (Rate) dtd. 28.June.2017, following entry is given Category of Supply of Service: Services supplied by a director of a company or a body corporate to the said company or the body corporate. Supplier of Service: A director of a company or a body corporate […]
