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% ...
Respondent has denied benefit of ITC to the buyers of the flats being constructed by him in his ‘Runwal My City’ Project in contravention of the provisions of Section 171 (1) of the CGST Act, 2017 and has thus profiteered an amount of Rs. 3,20,49,507/- from his customers, hence he has committed an offence under section 171 (3A) of the CGST Act, 2017 and therefore, he is liable for imposition of penalty under the provisions of the above Section.
Snapshot of important amendments in GSTR -9 and GSTR – 9C as made by CBIC vide Notification 56/2019-Cerntral Tax Dated 14.11.2019. Amendments in GSTR 9 Now outward supply after adjustment on account of debit note, credit note and amendments against Sl 4B to 4E If exempted, nil rated and non gst are not segregated then […]
Summary of Changes in GSTR-9 and GSTR-9C made by CBIC vide Notification No. 56/2019–Central Tax Dated 14.11.2019 A. Changes in GSTR-9 General Changes in GSTR-9 The Part or Table headings, Field names and Instructions have been amended to make the forms suitable for FY 17-18 and also for FY 18-19 Simplifications in GSTR 9 for […]
CBIC has issued Notification no. 56/2019 – Central Tax dated: 14th November 2019 on simplification on GSTR-9 & 9C for FY 2017-18 and 2018-19. Changes in Form GSTR-9 Significant changes are below for FY 2017-18 and FY 2019-20. Table No. Particular Changes 4B to 4E Detail of advances, inward and outward supplies Can fill net […]
All about simplification of GSTR-9 (Annual Return) & GSTR-9C (Reconciliation Statement) In a relief to taxpayers, the government on Thursday extended the due dates for filing GST annual returns (GSTR-9) and reconciliation statement (GSTR-9C) for financial year 2017-18 to 31st December 2019 and for the financial year 2018-19, to 31st March 2020. Responding to the […]
E-Way Bill system will have a new feature of blocking/unblocking of the taxpayers from next month, as per the rule. That is, if the GST taxpayer has not filed Return 3B for the last two successive months in GST Common portal, then that GSTIN will be blocked for generation of e-way bill either as consignor or consignee.
The introduction of Jammu & Kashmir Reorganization Act, 2019 has led to the bifurcation of State of Jammu & Kashmir into two Union Territories namely the Union Territory of Jammu & Kashmir & the Union Territory of Ladakh necessitating the numerous changes both Legislative as well as Administrative. The Re-organization is effective from 31st October […]
Government now showing full intention to stop ITC leakages and in order to shove taxpayers to timely file their statement of outward supplies, has come up with imposition of restrictions on availment of input tax credit. This means when a supplier does not file its GSTR-1 then receiver will not be able to get its […]
Simplification and extension of date for filing Annual Return – GSTR-9 and Audit Report – GSTR-9C/ Extension of due date for filing Form GSTR-9 and Audit Report in Form GSTR-9C and simplification of the Forms Based on the press release hosted on the website of Press Information Bureau – Govt of India (PIB), it has […]
CBIC issues Notification No. 56/2019–Central Tax dated 14th November, 2019 and Simplifies Annual Return GSTR-9 & GST Audit GSTR-9C vide Central Goods and Services Tax (Seventh Amendment) Rules, 2019. Two significant changes in form GSTR9C are that instead of true and correct now we it specifies to give true and fair view and Cash flow […]
