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% ...
Late fee & interest is payable if GSTR-3B is filed after the due date. In case of difficult periods, generally the due dates will be extended to give relief from the payment of late fee & interest. But during this COVID-19 difficult times, Government has chosen different & innovative method. Instead of extending the due […]
– CA Venkat Prasad. P & CA Lakshman. K Background Section 16 of IGST Act, 2017 entitles exporters to claim refund under either of the two options: 1. Export without payment of IGST under bond or Letter of Undertaking (LUT) and claim refund of unutilized Input Tax Credit (ITC) or 2. Export with payment of […]
This article discusses in detail, the concept of ‘Arrest’ under GST by analyzing its key provisions, procedure, nature of cognizable and non cognizable offences, bail and anticipatory bail and compounding of offences with landmark cases pertaining to the same. Introduction The explicit powers to arrest a person was granted from the very beginning to the […]
BRIEF ANALYSIS OF NOTIFICATIONS ISSUED ON 3RD APRIL 2020 INTEREST ON DELAY PAYMENT OF TAX PERIOD FOR FEBRUARY, MARCH, APRIL 2020 Notification No- 31/2020 dated 03.04.2020 TABLE Sl. No. Class of registered persons Rate of interest Tax period Condition (1) (2) (3) (4) (5) 1. Taxpayers having an aggregate turnover of more than rupees 5 crores […]
Revised Due dates of return for the months of February to May 2020 amid Covid Measures announced REGULAR TAXPAYERS GSTR-1 Is due date Extended Remark Revised due date without late fees February No No late fees waiver NA March No Only Late fee waived 30th June 2020 April No Only Late fee waived 30th June […]
The E-Way Bill has become applicable since 01-04-2018 vide notification number 15/2018 dated 23-03-2018. In this regard section 68 of the CGST Act requires from the persons in charge of a conveyance to carry with prescribed documents and the same (documents) shall be required to be produced before the proper officer for verification at time […]
GST Recent Notifications (released on 03-04-2020) Analysis with respect relaxations provided in view of Novel Corona Virus (COVID – 19) In Light of the Press Release dt. 24-03-2020 the government have come up with notifications on providing relief to the taxpayers in view of spread of Novel Corona Virus (Covid 19) In this blog I […]
Extension in due date of filing GSTR-3B and GSTR-1 The whole world is affected with pandemic disease COVID-19 reporting number of causalities. The government of India has come up with lockdown to break the chain of this virus. But, it has adversely affected the Indian economy due to shutdown of business activities. Thus, GST department […]
The Central Board of Indirect Taxes and Customs (CBIC) has issued notifications and circular under GST Laws to implement the relief measures announced by Hon’ble Union Finance and Corporate Affairs Minister Smt. Nirmala Sitharaman on 24th of March 2020. Summary of the relaxation in compliance and other measures under GST is presented in lucid manner […]
Relaxation in Statutory & Regulatory Compliance of GST CBIC on 3rd Apr 2020 has issued notification in continuation with press release specifying relaxation for statutory & regulatory compliance in wake of COVID 19 spread, which has halted and restricted regular functioning of business activity. This relaxation is in terms of reduced interest rate and waiver […]
