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% ...
State Govt. of Rajasthan has issued a notification no. F.12(56)FD/Tax/2017-Pt. 111-53 dated 20-08-2019 extending date of applicability of Rule 138E of inserted vide Rule 12 of Rajasthan State Goods and Service Tax (Fourteenth) Amendment Rules, 2018 from 21-08-2019 to 21-11-2019. Originally Rule 138E was supposed to come into effect from 21-06-2019 [notification no. F. 12 […]
In the case of Megha Engineering and Infrastructures Ltd. High Court has directed that to GST Department that in the event interest is not paid under Section 50 thereof, there shall be a direction to respondent to not to initiate any coercive action against the petitioner until further orders.
We also find that CIDCO has awarded the construction contract of the project of “Development of Infrastructure facility for Passenger Water Transport Terminal at Nerul, Navi Mumbai to ‘Ajwani-Kargwal Joint Venture’, and not to the applicant. Thus the applicant is not a person competent to apply for ruling as provided under Section 95 of the GST Act.
In re by M/s. Emrald Heights International School (GST AAR Madhya Pradesh) a. Will the consideration received by the school from the participant school(s) for participation of their students and staff in the conference would be exempted under entry No. 66 or entry No. 1 or entry No. 80 or any other entry of the […]
The cost of construction/ erection of Bays/ Sub-Stations, Overhead lines and Underground Cables and other charges including Pro-rata charges, supervision charges, proportionate line charges, registration fees and operation and maintenance charges, recovered by GETCO from the consumers, do not form part of the value of supply of service of “Transmission of Electricity” under Section 15 of the Central Goods and Service Tax Act, 2017.
Dye date to file Annual return GSTR 9/GSTR 9A for Financial Year 2017-18 is 31st August 2019 but CGST Delhi Zone has started issuing notice to those who have not filed such returns till date even before the expiry of due date i.e. 31st August 2019. In notice issued on 19th August 2019 it has […]
Drugs and medicines are classified as goods in GST as it involves selling of drugs and medicines from one to another in a systematic chain i.e. Manufacturer sells to Wholesaler and wholesaler to retailer on an Invoice/bill of supply. Such goods have a defined life term which is normally referred to as the date of expiry. Goods which have crossed their date of expiry are returned back to the manufacturer, on account of expiry, through the supply chain.
We take this opportunity to bring to your kind attention certain very important issues in Income Tax and GST which need to be addressed by the government to further strengthen tax payers’ confidence.
Professional Accountants And Tax Consultants’ Association requested to Honorable FM to Extend the Due Dates stipulated for filing Annual GST Returns i.e. GSTR9/9A/9C for the year 2017-18 under the GST Law. Text of their representation is as follows:- PROFESSIONAL ACCOUNTANTS AND TAX CONSULTANTS’ ASSOCIATION (Registered under Tamil Nadu Societies Registration Act, 1975) (SRG/Chennai Central/55/2019) Cell […]
Taxpayers and tax professionals are struggling with compliance for F.Y. 2017-18 for filing the Annual Return called GSTR-9, Annual Return due date is extended from 30th June, to 31st August, 2019 for F.Y. 2017-18.
