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 granted bail to an accused in a Rs.30 crore fake GST ITC case after noting that no complaint had been fil...
Goods and Services Tax : Considering Clauses 7 and 7.1 of the 2022 Circular, the Court found that the amount in question appeared to be compensation rather...
Goods and Services Tax : The Allahabad High Court held that GST appellate authorities cannot dismiss appeals solely on limitation without examining the act...
Goods and Services Tax : The Punjab and Haryana High Court directed the competent authority to decide a representation alleging fraudulent GST record manip...
Goods and Services Tax : The Karnataka High Court set aside a GST adjudication order after finding that the authority incorrectly stated that no reply had ...
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% ...
Every Act in one way or the other provides the authorities the power to physically Search and Seize the belongings of a person if found to be unexplanatory or in variance with the submissions made by him, and such power is undoubtedly present in the GST Act also. In this article we shall be giving […]
The Authority of Advance Ruling (AAR), Uttrakhand ruled that the transfer of under construction projects under the ‘Business Transfer Project’ is exempted under Goods Service Tax (GST).
Ministry of Finance through Central Board of Indirect Taxes and Customs have notified, certain notifications vide number 30/2020 to 36/2020 dated 03rd April,2020 giving relaxation in lieu of upcoming GST Compliances. Same are summarized below for ease of reference: Notification 30/2020-CT: Relaxation to Composition Taxpayers & ITC u/r 36(4) Notification 34/2020-CT: Relaxation to Composition Taxpayers […]
GST on Director’s Remuneration. Employee or Director or Both. Attempted to Frame 8 Issues. Resolve It Recently, the Ld. Rajasthan Authority for Advance Ruling in the matter of Clay Craft India Private Limited and Ld. Karnataka Authority for Advance Ruling in the matter of Alcon Consulting Engineers (India) Private Limited have given the ruling that […]
Treatment of GST already paid on Advance amount which is refunded subsequently Recently the government has issued a circular no. 137/07/2020-GST dated 13 April 2020 vide which government has clarified various issues. One of issue clarified by the circular is reproduced below: – Sr. No. Issue Clarification 2 An advance is received by a supplier […]
In today’s business Bill to – ship transactions are often occurrence. The main benefit of any subsequent sale during the movement of goods is exempt from tax leads to do a proper tax planning’s in current regime.
In this article we will read the FAQ’s related to Viewing Orders of Unblocking of E-Way Bill Generation Facility, where we will find find the status of order issued by Tax Official , steps to view Acceptance/Rejection Order and duration for which unblocking of an E-Way Bill generation facility. The detailed FAQ’s are:
In The World of Digitization and Automation, we are dealing with various E-Commerce Operator from Cab Services, Hotel Accommodation Services, Food Services, etc on constantly basis in our daily life. With Introduction of GST, Scope is widen on services provided through ECO. Will explain the Various Provision applicable to E-Commerce Operator. Definition:- E-Commerce Operator: – […]
In the present case there are allegations on the petitioner of having caused loss to State-Exchequer to the tune of Rs 20 crores appx. by evasion of payment of GST and he has applied for grant of interim bail, mainly on account of the prevalent conditions of spread of COVID-19 virus.
1. The basic design of GST postulates that the input tax credit (ITC) shall be seamlessly granted to the registered businesses to avoid the cascading effect of tax and also to ensure that the entire tax burden is transparently transferred to the end consumer. Said design also found mention in the Statement of Objects and […]
