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% ...
C. Pradeep Vs The Commissioner Of Gst And Central Excise Selam & Anr (Supreme Court of India) Learned counsel for the petitioner submits that indisputably assessment for the relevant period has not been completed by the Department so far. In which case, invoking Section 132 of the Central Goods and Services Tax Act, 2017 does […]
Indirect Taxes Updates- GST, Customs, Excise, Service Tax & VAT- Month – July 2019 A. GST Updates for the Month of July 2019 (i) Amendments proposed in CGST Act vide Union Budget-2019 a. Penalty for profiteering under GST proposed- Finance (No.2) Bill 2019 has propose amendment in Section 171 of the Central GST Act to […]
GST on Monthly Subscription/Contribution Charged By A Residential Welfare Association (RWA) From Its Members A number of issues have been raised regarding the GST payable on the amount charged by a Residential Welfare Association for providing services and goods for the common use of its members in a housing society or a residential complex. The […]
Lapse of unutilised input tax credit on account of inverted duty rate structure unlawful as held by Hon’ble Gujarat High Court in the case of Shabnam Petrofils Pvt. Ltd Vs Union of India. Legal Provisions Section 54(3) of CGST Act, 2017 provides for refund of unutilised input tax credit in following 2 circumstances Zero rated […]
As you are aware, the last date for tiling the annual return and the reconciliation statements in FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C is 31.08.2019. However the available data shows that till 31st August 2019 only 14,85,863 GSTR-9 returns have been filed while all non-composition taxpayers are required to file the said annual return. The status of filing of GSTR-9A at 4,33,148 and GSTR-9C at 11,334 is also sub-optimal.
A. FORM GST ITC-04 To furnish details of the goods/ capital goods sent to job worker and received back or supplied from the premises of the job worker. The format of the GST ITC-04, as amended vide Notification No. 39/2018–Central Tax, dated 04-09-2018, has been made available on the GST Portal. B. UPDATE FOR GST PRACTITIONERS […]
Is the Constitutional Amendment in Article 370 of the Constitution of India has any Implications on Income Tax Act & GST Act? 1. Background: On 5 August 2019, the Hon’ble Union Home Minister Sh. Amit Shah has moved a resolution to amend Article 370 of the Constitution of India in the Rajya Sabha, so as to […]
In re Atul Kumar Rajpal (GST AAR Uttar Pradesh) (i) What shall be the present applicable CGST & SGST tax rate on their final product i.e., ‘Namkeen’ duly packed & sealed in printed pouches? In respect of question (i) applicable CGST & SGST tax rate on the final product i.e. ‘Namkeen’ duly packed & sealed […]
Introduction: In this article we will discuss the treatment of following discounts under GST: ♠ Discounts at the time of supply/sale ♠ Post-sale discounts Discount agreed at the time of supply/sale Discount not agreed at the time of supply/sale Analysis: As per section 15(3) of CGST Act, 2017 the value of supply shall not include […]
We All Know That The Interim Budget 2019 Has Made A Provision For New And Simplified GST Return System. This Will Make The GST Return Filing Mechanism Simpler And It Would Reduce The Compliance Burden For Small Taxpayers. The GST Department Has Recently Brought Out The New Return Prototype In The GST Portal Which Is […]
