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 Sice-Vaaan Joint Venture (GST AAR Uttar Pradesh) I. Whether the composite supply of works contract provided by the applicant to NHAI shall be classified under entry (vi) to serial no. 3 of the CGST Rate Notification read with UPGST Rate Notification liable to effective rate of GST @ 12% including CGST and UPGST? […]
In re Konkan LNG Private Limited. (GST AAAR Maharashtra) The Maharashtra Appellate Authority confirmed the Maharashtra Advance Ruling Autority Order by holding that the Appellant is not eligible for taking ITC in terms of section 16 read with section 17 of the MGST ACT / CGST ACT ( CGST/ SGST / IGST ) on construction […]
Whether the parking lot services provided by the Contractor appointed by the Market Committee, which is a Government Authority is exempt under Notification No.12/2017 as the parking lot activity is covered under Article 243 of the Constitution.
In re S.P. Singla Constructions Pvt. Ltd. (GST AAR Punjab) Question: What is the classification of the ‘Works Contract’ services pertaining to construction, erection, commissioning and completion of ‘Bridges’ provided by the applicant as a subcontractor to the Contractors who have been awarded the construction contract pertaining to construction / widening of roads by the […]
Amendment to Notification under MVAT Act Section 41(1) (Add Republic of Bangladesh w.e.f 01.06.2019) FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 6th September 2019. NOTIFICATION MAHARASHTRA VALUE ADDED TAX ACT, 2002. No. VAT. 1519/CR 79/Taxation-1.— In exercise of the powers conferred by sub-section (1) of section 41 of […]
Gujarat High Court in the matter of AAP & Co. vs UOI has grants interim relief in writ challenging imposition of late fees for late filing of GSTR-3B under Section 47 of the CGST Act.
As the issue of non-recording of UINs has continued even after 31 st March, 2019 it has been decided to extend the waiver given in this regard vide Circular No.63/37/2018-GST dated 14 th September, 2018 upto 31st March 2020.
In today’s scenario there is a lot of confusion that are we liable to file GST returns after applying for cancellation of GST registration on voluntary basis. Are we liable to pay any penalty for not filing GST Return in between the period of application and cancellation order? Whether there is a need to file […]
As far as Fiscal Federalism is concerned, the GST Regime has brought about a revolutionary changes and it can even be seen as new chapter in collaborative federalism Justice K.M. Joseph, Supreme Court Goods and Service Tax is a Destination based Consumption Tax, so taxable jurisdiction will be the place of consumption i.e., the place […]
Writ Petition Filed Before Hon’ble High Court Of Punjab And Haryana: M/S P.P. Automotive Pvt. Ltd., Challenging The Mechanism Of Operation Of Common GST Portal In Relation To The Filing Of Annual Return. Provisions: As per Section 44 and Section 35 of the CGST/HGST Act read with Rule 80 of the CGST/HGST Rules, the taxpayers […]
