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% ...
Is the GST once paid can be claimed back. There are circumstances where GST paid to the government can be claimed back . There is set procedure which is totally online where registered person can file and claim back the GST. There are two important aspect of GST Refund : 1. that under which circumstances […]
Today I have with me GST Personality, author and Youtuber CA Divya Bansal in my program KNOW YOUR GST PERSONALITY BY SUDHIR HALAKHANDI. She is a Chartered Accountant of 2016 and already written 3 GST Books and running a GST Channel in the name “Tax Without Tears” having subscriber more than 1.32 Lakhs subscribers. She […]
In some cases where the sale of goods or services does not happen immediately or when payment is not received on supply, delivery challan is issued by the supplier. In this article, we look at the procedure for issuing delivery challan and delivery challan format in detail.
Introduction Basic GST Compliance checklist given below provides a bird’s eye view in respect of persons whose turnover is less than 1.5 Crore and who haven’t opted for Composition Scheme. Considering the COVID-19 pandemic, due dates have been extended to last week of June,2020 from usual due dates. S. No. Particulars Brief Description Due Dates […]
Form PMT-09 enables taxpayer to transfer amount from one minor head/ major head to another minor head/major head. For instance, taxpayer has paid ₹5,000 under interest of CGST. Now by filing PMT-09, he can shift that amount to late fess of SGST also.
Mahadeo Construction Co. Vs Union of India (Jharkhand High Court) High Court held that interest liability under section 50 is although automatic, but it’s computation and demand can be raised only after initiation of Adjudication proceedings under Section 73 or 74 in case the assesse disputes the demand of interest. Whether garnishee proceedings under Section […]
Denial by JC (ST) of refund claim by SEZ unit/developer stating ‘only supplier can claim refund of ITC/integrated tax on supply to SEZ unit/developer’ This is to apprise you of the recent judgement passed by Joint Commissioner (ST) & Appellate Authority (ST), Vijaywada in an appeal by M/s Vaachi International India Private Limited, order dated […]
Brief Summary of GST Notifications issued by CBIC on 3rd April 2020 In view of the spread of COVID-19 across the country, Government of India has provided relief relating to the compliances under the GST act, the same has been summarized below: Notification No 30/2020 – Central Tax issued by CBIC on 3rd April 2020 […]
♦ Goods Transport Agency (GTA) under GST – A Critical Analysis – ‘goods transport agency‘ means any person who provides service in relation to transport of goods by road and issue consignment note, by whatever name called;” – Services by way of transportation of goods (Heading 9965): By Road except the services of: – A […]
GST RELIEF MEASURES PROVIDED BY THE GOVERNMENT IN VIEW OF COVID-19 OUTBREAK- Whether Sufficient relief provided As we know that due to Corona virus outbreak in the whole world, the world economy has been paralysed including India. Hence, to mitigate the losses to the business in our country, our Finance Minister has taken several measures. […]
