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% ...
It is important to note that, there is no change in due date of GSTR 3B / GSTR 1 of Feb 2020, Mar 2020, April 2020 and May 2020. Only relaxation is given in terms of Interest and Late fees, with certain condition. If returns are filed after date given, then Interest and Late will be payable from original due date.
This is the most important topic on which problems are faced by various Companies while calculating GST liability. Question is that whether payment to Director in the form of remuneration will attract GST or not. Answer to above question is that Companies will have to pay GST on the remuneration they dole out to directors, […]
On 24.03.2020, the Government of India has issued order No. 40-3/2020-DM-1(A) where under strong measures have been enforced to prevent the spread of COVID-19 and a nationwide lockdown has been declared for a period of 21 days w.e.f. 25.03.2020. The entire country is under sudden lockdown from 25.03.2020 except for essential services/goods, office are not […]
GST Return Dates Extension Due To Corona, GST Returns Date Extension Due To Covid-19 Pandemic If Turnover is More Than Rs.5 Crore in the preceding Financial Year Return Frequency Tax Period Extended or Not Old Date New Date Remarks Notification No. GSTR-3B Monthly Feb 2020 Yes 20th Mar 24th June *** 31, 32/2020 GSTR-3B Monthly […]
GST Implications on Real Estate Business The Topic is divided into these following Headings: 1. What is Real Estate Business(Basics) 2. Chargeability of Real estate Transactions in GST 3. Exemptions Provided 1. What is Real estate Business: A real estate business is a business entity that deals with the buying, selling, management or investment of […]
There is no Such Definition provided by CGST Act, 2017. The only place in GST where the little description of Security services is given in CGST (Amendment) Act, 2018 where it says, ‘Services provided by way of supply of security personnel’.
E-way bill validity extended: Presently, the e-way bill is valid for 24 hours for a distance up to 100 km and the same is extended by one day for every another 100 km. However, if the vehicle does not cover 100 km within 24 hours, another bill has to be generated. Now, to provide the […]
Crux of the Notifications issued by the board with respect to interest on delayed payment of taxes and late fee for delay in filing of FORM GSTR-3B. The board has issued Notification No. 31/2020–CT and Notification No. 32/2020–CT for interest on delayed payment of taxes and late fee for delay in filing of FORM GSTR-3B […]
CBIC notifies vide Notification No. 1/2020 – Union Territory Tax Dated 8th April, 2020 provisions to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020. Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 1/2020 – Union Territory Tax […]
CBIC notifies provisions to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020 vide Notification No. 3/2020 – Integrated Tax Dated 8th April, 2020. Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 3/2020 – Integrated Tax New […]
