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 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 : The Karnataka High Court restored GST registration cancelled for non-filing of returns, despite the appeal being dismissed on limi...
Goods and Services Tax : The judgment recognised the contractual priority of GST and other specified payments from the Revenue Collection Account. The Cour...
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 : 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 has come on record that the applicant’s firm was found indulging in running business from bogus address and a huge transaction is shown to have been done without there is any such big transaction reflected from the account of the firm.
Leave apart the frequent changes in the GST law by way of notifications and circulars which have made compliance very complex both for the businessman as well as the tax professionals. Certain sections in the law itself is not in favour of the common traders. The FM in her parliament speech had said there are […]
The provisions regarding the provisional assessment under GST is given under section 60 of the CGST Act and the corresponding rule is given under Rule 98 of the CGST Rules 2017. Let us begin the discussion with the note that why the provisional assessment is needed at all .The Sec.60 of the CGST Act 2017 […]
Access card printed and supplied by the appellant based on the contents provided by their customers is supply of goods and is rightly classifiable under HSN code 4901 10 20 under the description brochures, leaflets and similar printed matter whether or not in single sheet. The access card printed and supplied by the appellant attracts […]
The Central Board of Indirect Taxes and Customs (CBIC) enabled the option to file GSTR-9 and GSTR-9C for the financial year 2018-19. GSTR-9 is an annual return to be filed yearly by taxpayers registered under GST. It consists of details regarding the outward and inward supplies made/received during the relevant previous year under different tax […]
Explanation of Notification No. 01/2020 Dt. 21.02.2020 of Central Tax (Rate). Such Notification is Deal with GST Rate on Supply of Lottery. Lottery Tickets:- ‘Lottery Tickets ‘ is an actionable ticket and is graded under GST as ‘ Goods. ‘ According to Schedule III, however, Actionable Payment does not include any delivery of goods or […]
In this presentation, you will find latest amendments in the GST Law. 7th February 2020 The due date to submit TRAN-01 for carrying forward the transitional credit is extended to 31st March 2020 for those taxpayers who could not file earlier due to technical glitches. 3rd February 2020 The filing of return in GSTR-3B for […]
EXPORT REFUNDS- RIGHTS OF TAXPAYER CANNOT BE SUBJUGATED TO THE INEFFICIENT SOFTWARE SYSTEMS High Court of Delhi, in Vision Distribution (P.) Ltd. Vs Commissioner, State Goods & Services Tax granted refund of tax paid to the exporter who was forced to shell out the tax amount despite availability of unutilised ITC not reflecting in […]
Association Of Tax Practitioners, Ernakulam has made a representation on GST problems faced by Trade and Industry and Tax Professionals. They raised the issues which includes the following- 1. Unable to login due to site showing capacity of 150000 already logged in at all the times. 2. Unable to save data to portal and site […]
One of the fundamental principles of GST is seamless credit of ITC across the value chain and country. If seamless flow of ITC is broken in this chain, then same would lead to increase in cost of doing business. In order to claim the ITC, one of the primary and important condition, apart from other […]
