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% ...
Whether Notification No. 8/2017-Integrated Tax (Rate), dated 28.6.2017 and Entry 10 of the Notification No.10/2017-Integrated Tax (Rate), dated 28.6.2017 are ultra vires to the Integrated Goods and Services Tax Act, 2017 and unconstitutional?
Seller’s/Business Challenges/Action points in New TCS Compliance in line with GST Provisions Budget 2020 has proposed to widen the scope of TCS net with following 3 additional categories i.e., 1. Foreign remittance through Liberalized Remittance Scheme (LRS) of RBI 2. Sale of overseas Tour Package 3. Sale of goods of any nature Whereas first two […]
The implications of tax on sale of used assets is one of the most complex things faced by an assessee. However, under GST, Government has tried to simplify the said issue by removing multiple and complex restrictions on cenvat credit availability on sale or disposal of used assets and introduced more liberal provisions as compared […]
Pitambra Books Pvt. Ltd. Vs Union of India & Ors. (Delhi High Court); W.P.(C) 627/2020; Dated: 21/01/2020 The Delhi High Court, has stayed the Paragraph 8 of Circular No. 125/44/2019-GST dated 18.11.2019 which stated that Refund Period can’t be spread across Two Financial Years and to be filed in Chronological Order. Introduction :- The petitioner […]
Aditya Gupta Vs. Union of India (Rajasthan High Court, Jaipur Bench) Petitioner has filed this petition under Section 439 Code of Criminal Procedure, 1973 seeking regular bail in File No. DGGI/JZU/INU/GST/02/18-19 filed by the Directorate General of GST Intelligence, Jaipur Zonal Unit for offences under Sections 132(1), (b), (c), (f), (h), (j) and (k) read […]
Facts related to filing of Annual Return (GSTR-9 & 9C) for the year 2017-18 (Status as on 12th Feb 2020) Category No. of Taxpayers % age Taxpayers who are mandated to file GSTR-9 12.42 lakhs -‑ Out of 12.42 lakhs, taxpayers who have filed GSTR-3B & GSTR 1 9.98 lakhs 80.3% Out of 9.98 lakhs, […]
In Re Om Dutt S/O Shri Bal Krishan (GST Appellate Authority Himachal Pradesh) It appears that there is no dispute regarding quantity of goods and further all concerns documents were placed before the proper officer. It is a fact that The E Way bill for the goods in question was generated at 09:43 pm on […]
Invitation Of Applications For Appointment Of GST Auditor For Financial Year 2018-19 by Bharat Heavy Electricals Limited (BHEL)
1. Introduction 1.1 Background The GST Council has approved introduction of ‘E-invoicing’ or ‘electronic invoicing’ in a phased manner for reporting of business to business (B2B) invoices to GST System, starting from 1st January 2020 on voluntary basis. Since there was no standard for e-invoice existing in the country, standard for the same has been […]
The GST Council has approved introduction of ‘E-invoicing’ or ‘electronic invoicing’ in a phased manner for reporting of business to business (B2B) invoices to GST System, starting from 1st January 2020 on voluntary basis.
