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% ...
In re KPC Projects Limited (GST AAR Andhra Padesh) Applicability of GST Rate for construction of Millennium tower at Madhurawada, Visakhapatnam for information Technology and Communication Department, Government of Andhra Pradesh and through Nodal Agency APIIC. Clarification is requested for the applicable Rate of GST under works contract service? The activity of the applicant under […]
Textile, Jewellery etc. manufacturing and other processes on goods belonging to other unregistered person clarified to be taxable @ 18% Circular No. 126 dated 22-11-2019 has clarified that ,if manufacturing services are performed on goods belonging to unregistered persons, then tax rate shall be 18%. Sectoral Impact Apart from textile, jewellery other sectors like footwear, […]
CBIC issued a clarification on Job work vide circular No. 126/45/2019- GST on the dated 22nd November 2019. Before published, these circular people have many doubts about job work and manufacturing processes. We are clearing our views before and after issued this clarification by CBIC. Before Clarification After Clarification Per notification No. 11 dated June […]
In response to my earlier article on GST Registration Cancellation & Revocation – Process, I have received many Queries related to GST Cancellation and steps to be followed after GST Cancellation. To summaries these queries, now I am writing this article in Question answer format to cover maximum possible question. Q1- I am small trader […]
Since most of us must have filed GSTR 3B for the month of October 2019 keeping in mind the new Rule 36(4). One thing we all have understood in GSTR-3B is that the record of calculations is now even more important.
The necessary capabilities for making the refund procedure fully electronic, have been deployed on the common portal with effect from 26.09.2019. Accordingly, the Circulars issued earlier laying down the guidelines for manual submission and processing of refund claims need to be suitably modified and a fresh set of guidelines needs to be issued for electronic […]
20% ITC restrictions clarified by CBIC Circular No. 123/42/2019– GST dated 11.11.2019 1. Clarification about the new rule 36(4) related to availing input tax credit under the GST. 2. The new rule 36(4) inserted vide Notification No. 49/2019 – Central Tax dated 09.10.2019, limits input tax credit claims to 20% of the “eligible amount” where in […]
Section 43A Rule 36(4) of the CGST Act, 2017 and CGST Rules, 2017 – Restricting the Input Tax Credit (ITC) limit to 20% of the eligible ITC which is as per GSTR-2A. GST Payable now shall be paid. ITC Deferred a/c balance left out now shall be recoverable in next months as when appear in […]
Doubts have been raised with regard to the recommendation of the GST Council to reduce rate of GST on all job work services, which earlier attracted 18 % rate, to 12%. CBIC clarified on the same
Notification No. 26/2019- Central Tax (Rate) For the purposes of this entry, the term bus body building shall include building of body on chassis of any vehicle falling under chapter 87 in the First Schedule to the Customs Tariff Act, 1975.
