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% ...
In re Ruby Mills Ltd. (GST AAR Uttarakhand) Whether fusible interlining fabrics of Cotton fall for classification HSN Code 5903 or under chapter 52? On perusal of the Note 2 to Chapter heading 5903 , we find that the said heading covers textile fabrics, impregnated, coated, covered or laminated with plastics. Such products are classified here whatever […]
In re Fom Aluminium Machines Pvt. Ltd. (GST AAR Karnataka) The third question which reads as ‘Is IGST paid under RCM eligible for ITC?’ The levy of IGST is only on the inter-state supplies and importation of goods/services is treated as inter-state supply, in terms of Section 7(2)/7(4) of the IGST Act 2017 respectively. The […]
Field formations have reported that they are facing several issues while issuing EWB-06. A detailed FAQ has been prepared and enclosed herewith for easy reference of the field formations.
Please find the article ‘Analysis of Notification 41/2017 of Integrated Tax (Rate)‘ . The Readers shall be benefited by this article which contains complete analysis about supply of goods at reduced rate of tax to the exporter. The rate of GST has been reduced on all supplies with effect from with effect from 23-10-2017 by virtue […]
As we all are aware that E-invoicing system is mandatory from 01st April, 2020 for all taxpayers whose turnover exceeds Rupees 100 crore in previous financial year, we all would have done the basic research about what is E-invoice, it’s process flow and how it’s generated. Now let us have insight of certain significant areas and challenges in E-invoicing system.
The Hon’ble AAAR, Maharashtra in the matter of M/s Konkan LNG Private Limited [Order No. MAH/AAAR/SS-RJ/14/2019-20 dated November 6, 2019] upheld the decision of Hon’ble AAR, Maharashtra to disallow that Input Tax Credit (ITC) of taxes paid on breakwater wall construction which saves the jetty and cargo from high tide and forceful sea waves. Facts: […]
Kambay Aromatics Vs Union of India (Gujarat High Court) It appears that if the petitioner could not upload the form GST TRAN1 due to technical glitches and in spite of various representations made by the petitioner, he was not allowed to upload the form GST TRAN1. In view of the settled legal position as stated […]
Assessee should upload the form GST TRAN1 within a period of two weeks from the date of receipt of the writ of this order as the delay was due to technical glitches in the GST portal.
High Court observed that as per the definition of ISD under Section 2(61) of CGST Act and facts of the present case, it is not possible for a supplier of goods and services to file a refund application to claim refund of input tax credit distributed by ISD.
Darsh Pharmachem Pvt. Ltd. Vs Superintendent, Central GST (Gujarat High Court) The writ-applicant is engaged in the business of manufacturing of pharmaceutical products. As provided under Section 140 of the CGST Act, 2017, the writ applicant tried to upload Form TRAN-1 for the purpose of claiming the ITC credit on-line. However on account of the […]
