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% ...
MCA vide its general circular 05/2019 dated 12th April, 2019, clarified that now Companies are required to file data with regard to exempted deposits up to 31st March, 2019 (as opposed to the publication of earlier notification date i.e 22nd January, 2019). Now, Companies are required to file data of exempted deposits for the period of 01st April, […]
The GST Council met for the 35th time after a long gap of 3 months at New Delhi on 21st June 2019 under the chairmanship of Union Finance Minister Ms. Nirmala Sitharaman. The Council in its meeting discussed the various issues including extension of tenure of National Anti-profiteering Authority (NAA), e-invoicing, modalities for introduction of […]
GST Annual Return Deadline Extended Deadline to file Annual Return GSTR 9/9A/9C has been extended from 30th June to 30th August 2019. Single GST Return System from January 2019 The new GST Return filing system would come into effect fully from January 1, 2020 e-Invoice System Gets the Approval by the Council GST Council has […]
Introduction of GSTR 9 All the entities having GST registration as regular taxpayers are required to file annual return in form GSTR 9 for the financial year 2017-18 irrespective of their turnover during the return period. Hence an entity having no transaction during the year is also required to file GSTR 9. A registered taxpayer […]
One of the forms taxpayers need to keep track of is annual returns (GSTR-9) under Goods and Services Tax (GST) system. This form is required to be filed once every year by registered taxpayers such as businesses. The due date for filing GSTR-9 for FY 2019 is set as June 30, 2019. While the Government […]
Article explains Important measures/work required before filing or Preparing Form GSTR 9C, Modus Operandi of Filing Form GSTR 9C and alsd Contains Draft Format of management representation letter on GST Audit, draft format for GST Audit Acceptance Letter and draft format of GST Audit Appointment Letter.
The most awaited 35th GST council meeting was held on 21st June 2019 at New Delhi. It was the first meeting of the Council after the swearing in of the new Government. Following are some of the key recommendations made therein: 1. It has been decided to have a common State Bench for the States […]
The date of filing of Form GST CMP-02 for availing Composition Levy under Notification No-02/2019 is extended to 31st July 2019. From 21st June, Rule 138E of CGST Rules is applicable and those persons who have not filed 2 consecutive return is debarred to generate E-way bill. This date is also extended to 21st August 2019.
PIL against Dream 11 alleging evasion of GST dismissed by Bom HC : Game of skill and not Game of chance A Division Bench of the Bom HC has dismissed a PIL filed against online fantasy sports gaming portal Dream 11. The Petitioner, Gurdeep Singh Sacchar, had alleged large-scale evasion of GST by the Dream […]
The last date for filing of Annual return in FORM GSTR-9 for F.Y. 2017-18 is 31st August 2019. Please note Form GSTR 9 once filed cannot be revised. During the preparing the GSTR9 with the help of completed reconciliation, many issues have been raised by professional as well as taxpayers. In this respect I have […]
