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% ...
CBIC amends notification No. 1/2017-Central Tax (Rate) to prescribe uniform GST rate of 12% on all matchsticks & 18 % on all telephone sets vide Notification No. 03/2020–Central Tax (Rate) Dated- 25th March, 2020. MINISTRY OF FINANCE (Department of Revenue) Notification No. 03/2020-Central Tax (Rate) New Delhi, the 25th March, 2020 G.S.R. 216(E).—In exercise of […]
CBIC amends Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017 reducing CGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC vide Notification No. 02/2020–Central Tax (Rate) Dated- 25th March, 2020. MINISTRY OF FINANCE (Department of Revenue) Notification No. 02/2020–Central Tax (Rate) New Delhi, the 25th […]
CBIC amends Notification No. 4/2019-Integrated Tax dt. 30.09.2019 to change the place of supply for B2B MRO services to the location of the recipient vide Notification No. 02/2020–Integrated Tax Dated 25th March, 2020. Ministry of Finance (Department of Revenue) Notification No. 02/2020–Integrated Tax New Delhi, the 25th March, 2020 G.S.R. 1212(E).—In exercise of the powers […]
Seeks to amend notification No. 1/2017-Union Territory Tax (Rate) to prescribe uniform UTGST rate of 12% on all matchsticks & 18 % on all telephone sets vide Notification No. 03/2020–Union Territory Tax (Rate) dated 25th March, 2020. Ministry of Finance (Department of Revenue) Notification No. 03/2020-Union territory Tax (Rate) New Delhi, the 25th March, 2020 […]
CBIC amends Notification No. 11/2017-Union Territory Tax (Rate) dt. 28.06.2017 reducing UTGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC vide Notification No. 02/2020–Union Territory Tax (Rate) dated 25th March, 2020 Ministry of Finance (Department of Revenue) Notification No. 02/2020–Union Territory Tax (Rate) New […]
CBIC amends notification No. 1/2017-Integreated Tax (Rate) to prescribe uniform IGST rate of 12% on all matchsticks & 18 % on all telephone Sets vide Notification No. 03/2020-Intergrated Tax (Rate) dated 25th March, 2020. Ministry of Finance (Department of Revenue) Notification No. 03/2020-Intergrated Tax (Rate) New Delhi, the 25th March, 2020 G.S.R. 217(E).—In exercise of […]
CBIC amends Notification No. 8/2017-Integrated Tax (Rate) dt. 28.06.2017 reducing IGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC vide Notification No. 02/2020–Integrated Tax (Rate) Dated 25th March, 2020. MINISTRY OF FINANCE (Department of Revenue) Notification No. 02/2020–Integrated Tax (Rate) New Delhi, the 25th […]
Notification No. 11/2020- Central Tax dated 21.03.2020 All registered person who are Corporate Debtors under the provisions of Insolvency and Bankruptcy Code, 2016 (IBC), undergoing the process of Corporate Insolvency Resolution Process (CIRP) and the management of whose affairs are controlled by Interim Resolution Professional (IPR) or Resolution Professional (RP) shall follow the special procedure […]
Section 10 of the IGST Act, 2017 provides the set of rules to determine the place of supply of goods to enable the charging of GST to the customer. As per section 10 (1) of the IGST Act, 2017, The place of supply of goods, other than supply of goods imported into, or exported from […]
As you are aware, that the closure of FY 2019-20 is fast approaching. Please find below the list of major activities to be carried out by the Company on or before 31 March 2020 from an Indirect Tax perspective. Invoicing: Ensure creation of a new/unique invoice series of invoices to be raised from 01 April 2020. Example of invoice numbering […]
