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 notification No. 02/2017-Central Tax, dated 19th June, 2017 in English version, in page 22, in line 3, for the Central Board of Excise and Customs read the Government.
Utilisation of Input Tax Credit – Section 49A & 49B read with Rule 88A of CGST ACT as clarified vide Circular No. 98/17/2019-GST Dated 23rd April 2019– The new order of set off is resulting in blockage of ITC of SGST & CGST, resulting in payment of taxes by taxpayers. Illustration:- Description Tax Payable (₹) […]
In re M/s Rajasthan Rajya Vidyut Prasaran Nigam Limited (GST AAR Rajasthan) 1. Whether facilitating the execution of works requiring modification/ augmentation/ shifting/ additions to the transmission system of RVPN at the specific request of the consumer/intending agency under Deposit Work is a `Supply’ in terms of Section 7 of the CGST Act, 2017? Facilitating […]
We are happy to announce the 11th Batch of our Advanced Online GST Certification Course which started from 28th July 2019. Those who missed any of the lecture due to late joining will be provided recording of the classes for limited period to cover the missed classes. Batch covers detailed analysis of entire GST law […]
A registered supplier is not allowed to avail of the Input Tax Credit of GST paid in respect of motor vehicles. The Act is silent on the allowability of Input Tax Credit of GST paid on insurance, repair and maintenance of motor vehicles. So, the taxpayers were in dilemma whether such ITC should be claimed […]
All the registered taxpayers paying tax under the provisions of section 10 of CGST Act 2017 or availing benefits of Notification No. 2/2019-Central Tax (Rate) dated 07th March 2019 have been categorized under ‘special category of persons’ by the CBIC. A special procedure has been laid out by the CBIC via Notification no. 21/2019 – […]
GST rate on all Electric Vehicles reduced from 12% to 5% and of charger or charging stations for EVs from 18% to 5%. Hiring of electric buses by local authorities exempted from GST.Changes in GST rates shall be effective from 1st August, 2019
Finally the Truth Reviled!!!! Whether ITC of CAR/ Truck can be eligible???? Various notifications, Circulars, and Articles issued by various entities regarding the Input Tax Credit on Motor vehicles/ truck does not provide us the crisp information whether the Input Tax Credit is eligible or not. Finally in the CGST Amendment Act, 2018 which is […]
Interest liability in terms Section 50 of CGST Act/SGST Act after proposed amendment to Section 50(1) vide Finance Bill 2019 There are divergent views on rationality of charging interest on gross liability of tax even though the Tax Payer (TP) has got certain amount in his credit ledger to discharge part of his tax liability […]
CSR (Corporate Social Responsibility) from Company law, Income Tax and GST perspective Corporate social responsibility (CSR) can be simply and broadly defined as the ethical role of the corporation in society. The aim of CSR is to increase long-term profits and shareholder trust. It’s like repaying to the society for the resources consumed and pollution caused by the […]
