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% ...
Whether the return in Form GSTR-3B is a return required to be filed under Section 39 of the CGST Act/GGST Act; Whether the aforesaid press release is valid and in consonance with Section 16(4) of the CGST Act/GGST Act only if Form GSTR-3B is a return required to be filed under Section 39 of the CGST Act/GGST Act.
Time limit for availing ITC for F.Y. 2017-18 is last date of filing annual return (31/8/2019) As per section 16(4) of CGST Act, 2017, last date for taking input tax credit in respect of invoice or debit note pertaining to a financial year is Due date of furnishing of return under section 39 of CGST […]
Saraf Natural Stone Vs UOI (Gujarat High Court) After implementation of GST, refund on exports got substantially delayed to most of the exporters resulting into blockage of working capital and harming the business of exporter community. In a recent Judgement delivered by The Hon’ble Gujarat High Court in Matter of M/s. Saraf Natural Stone Vs […]
M. K. Traders Vs UOI (Gujarat High Court) Conveyance and the goods came to be detained applying the provisions of Section 130 of the Goods and Service Tax Act, 2017. Thus, the position as on date is that the confiscation proceedings are in progress. We are only concerned, as on date, with the issue, whether […]
Willowood Chemicals Pvt. Ltd. Vs Union of India (Gujarat High Court) For the reasons assigned in the Special Civil Application No.15925 of 2018, decided on 10/07/2019, this writapplication is allowed to the extent that the writ applicants are entitled to the interest for the delayed payment at the rate of 9% per annum. The authority […]
The private industrial training institutes qualify as an educational institute as defined under para 2(y) of Notification 12/2017- CT(R ) if the education provided by such ITI is approved as vocational educational courses has been defined in para 2(h) of notification ibid to mean a course run by ITI or industrial training centre affiliated with […]
The Court also requests the learned ASG to arrange a meeting in her chamber, at least one week prior to the next date of hearing, of the lawyers appearing on behalf of the Petitioner with the Senior Vice President Of the GSTN and an officer of the level of Additional Secretary in the Department concerned, so that there could be a meaningful interaction with a view to mitigating/ eliminating the outstanding issues.
GSTR 9 is an annual return to be filed yearly by taxpayers registered under GST. It must be filed by the GST registered taxpayers (including those registered under composition levy scheme). It consists of details regarding the outward and inward supplies made/received during the relevant previous year under different tax heads i.e. CGST, SGST & IGST and HSN codes. Basically, it is a consolidation of all the monthly/quarterly returns (GSTR-1, GSTR-2A, GSTR-3B) filed in that year.
The Gujarat High Court has issued notice to Union of India to explain reasons for bringing the amendment in Section 140 of the Central GST Act, seeking to retrospectively disallow transition and carry forward of Education Cess and Secondary and Higher Secondary Education Cess in the GST regime
Finance minister, Nirmala Sitharaman became only the Second Indian woman after the former Prime Minister Indira Gandhi, to present a Union Budget. India’s first full-time woman Finance Minister presented the 29th Budget that focused on investment-led growth and reforms, including transforming rural lives, enhancing ease of direct and indirect taxation, harnessing India’s space abilities, strengthening […]
