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% ...
जीएसटी – अब समस्याओं का समाधान जरुरी है अब जीएसटी भारत की अर्थव्यवस्था के लिए एक अनिवार्यता है और पूरी अर्थव्यवस्था व्यवहारिक रूप से जीएसटी की सफलता पर ही निर्भर है लेकिन इस समय जीएसटी के सम्बन्ध में जो स्तिथी चल रही है उससे भारतवर्ष के व्यापारी वर्ग की स्तिथी अब असहनीय हो गई है […]
Gokul Agro Resources Ltd. Vs Union of India (Gujarat High Court) In the given case the HC have reached to the conclusion that no tax is leviable under the Integrated Goods and Services Tax Act, 2017, on the ocean freight for the services provided by a person located in a non-taxable territory by way of […]
Considering facts that as per Section 50 of the Central Goods and Services Act, 2017, interest is payable on the delayed payment of tax and that as per the interest statement filed along with the impugned letter, dated 07.02.2020, there was delay in filing GSTR-3B and hence, interest on ‘cash set off’ and ‘ITC set off’ has been calculated and payment thereof has been asked for, recovery of interest against the petitioner, insofar it relates to `I.T.C. set off, shall remain stayed.
How to handle the suppression of inward supply in books of account by taxpayer cases by the departmental officers? Generally GST officials tried to find suppressed outward supply in time of scrutiny or any other proceeding of GST law or look after the ITC related issues but practically in some cases, the taxpayers suppress “Inward […]
Party wise Reconciliation – While reconciling ITC as per 2A and ITC (B2B) as per books of accounts with the criteria of invoice number only, there are several problems being faced. Firstly, mismatch of invoice number due to minor clerical error in entering the invoice number in books, which led to mismatch of large number […]
Demand for interest payable on delayed payment of GST dues being raised on the Gross amount of tax payable before the availment of Input Tax Credit (ITC) One of the present acute problems being faced by many taxpayers is the flurry of demands being initiated by the GST departments of several states where demand for […]
Rule 86A, inserted vide notification no. 75/2019 – Central Tax dated 26.12.2019 empowers the authority to block the ITC available under electronic credit ledger. As per rule 86A, authorities, if they have reason to believe credit of ITC available in electronic credit ledger has been fraudulently availed or is ineligible, may block the credit available […]
Chandimata Iron Vs State of Tripura (Tripura High Court) Since the order under challenge in this petition is appealable, we permit the petitioner to pursue such appeal for which, we are informed limitation period has yet not expired. However, considering the facts of the case, the goods of the petitioner which are in the nature […]
In this article Author has compiled detailed reply to be submitted to GST department against Notice demanding interest on Gross GST Liability without giving Input Tax Credit for Late Submission of Form GSTR 3B under Section 50(1) of CGST Act, 2017. Text of the Submission is as follows:- Dear Sir, R: M/s. _____________ GSTN : […]
2A Convertor – When documents are downloaded from GSTN portal (i.e. 2A), it is not compatible for further analysis/scrutiny. This utility helps in making it compatible, comparable with books and convert in single line item with all credit notes prefixed by minus (-) sign. It is very useful for the person not using any software/tool […]
