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% ...
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 […]
INTEREST was, Interest is and it will always be charged on NET LIABILITY Section 50 of CGST Act, 2017 In this article author tries to unfold the mystery of interest as per section 50 of CGST Act, 2017 with backdrop of recent judicial, departmental and Twitterial development For the sake of brevity section 50 of […]
Article compiles month-wise due date /Last Date of filling GSTR3B for Financial Year 2017-18, 2018-19 and 2019-20 as extended from time to time by various Notifications. In the table below last date of filling FORM GSTR3B alongwith payment of taxes are provided: Monthwise GSTR 3B due dates for Financial Year 2017-18 Principal Notifications: 1) Notification […]
GST in India is known for extensions. Since 2001 when the than government talked about its implementation, it has story of date extensions and it’s implementation got extended many times. Similarly, after its introduction w.e.f 1st July, 2017 extensions of dates for different provisions continued and at many times things failed to happen. First ever […]
Provisional Input tax credit can be availed by a registered person filing GSTR-3B, only to the extent of 10% of eligible credit available in GSTR-2A The amount of eligible credit is arrived upon those invoices or debit notes, the details of which have been uploaded by the supplier in GSTR-2A only.
Seeks to amend notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery. Notification No. 01/2020-Central Tax (Rate) dated 21.02.2020 specifies Single rate of GST @ 28% on both State run and State authorized lottery. Entry 242 in Schedule II of Notification No. 1/2017-Central Tax (Rate) dated […]
Seeks to amend notification No. 1/2017- Integrated Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery. GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 1/2020-Integrated Tax (Rate) New Delhi, the 21st February, 2020 G.S.R. 135(E).– In exercise of the powers conferred by sub-section (1) of section […]
Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 1/2020-Union territory Tax (Rate) New Delhi, the 21st February, 2020 G.S.R. 136(E).– In exercise of the powers conferred by sub-section (1) […]
