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 : Explore why composite GST notices across multiple years should be judged by severability, not invalidation, balancing tax recovery...
Goods and Services Tax : This article explains why GST registration is not limited to turnover thresholds. It highlights transaction-based triggers that ca...
Goods and Services Tax : The article highlights how aggressive GST actions impact genuine businesses. The key takeaway is the need for balanced enforcement...
Goods and Services Tax : Understand the mandatory GST compliances when closing a business, including return filing and tax on stock. The guidance clarifies...
Goods and Services Tax : The Court ruled that limitation under Section 54 cannot bar refund of mistakenly paid GST. It held that excess tax collected witho...
Goods and Services Tax : The representation highlights ambiguity in whether the ₹2.5 crore ITC threshold should be annual or cumulative. It emphasizes th...
Goods and Services Tax : Authorities arrested the key accused for orchestrating fake ITC claims and fictitious export transactions. The case highlights str...
Goods and Services Tax : Authorities uncovered fraudulent ITC claims exceeding ₹8 crore without actual supply of goods. The ruling highlights that ITC is...
Goods and Services Tax : The case highlights that summons lacking details of the underlying inquiry violate procedural fairness. It underscores the need fo...
Goods and Services Tax : CBI arrested GST officials for demanding a bribe to facilitate registration approval. The case highlights strict enforcement again...
Goods and Services Tax : Madras High Court held that it is not justifiable to impose disproportionate liability under section 74 of the respective GST enac...
Goods and Services Tax : The Court dismissed the petition after finding that the petitioner failed to establish a clear connection with the goods and trans...
Goods and Services Tax : The Court ruled that cotton seed oil cake qualifies as cattle feed and is exempt from GST. The key takeaway is that exemption appl...
Goods and Services Tax : The case examined validity of a GST demand passed without hearing the taxpayer. The Court held that absence of personal hearing vi...
Goods and Services Tax : The Court held that where an assessment is passed ex parte, fairness requires giving the taxpayer a chance to present their case. ...
Goods and Services Tax : This case highlights how delays in filing appeals against adverse GST orders weaken the department’s legal position. It undersco...
Goods and Services Tax : This case examines delays in transferring non-priority files after departmental restructuring. It mandates systematic redistributi...
Goods and Services Tax : This case highlights lapses in examining tribunal orders before filing revisions. It mandates detailed legal analysis and reasoned...
Goods and Services Tax : The ruling highlights gaps in recovery proceedings due to unclear role allocation. It strengthens the system by redefining respons...
Goods and Services Tax : The GST portal launches an Excel-based IMS Offline Tool to help taxpayers efficiently manage and process invoices. It enables bulk...
Article explains What is Form GSTR-9A, Who needs to file Form GSTR-9A, Who doesn’t need to file Form GSTR-9A, Is it mandatory to file Form GSTR-9A, pre-conditions for filing Form GSTR-9A, filing of nil Form GSTR-9A, How to file Form GSTR-9A, date of filing of Form GSTR-9A, when do I need to file Form GSTR-9A, […]
The Annual return under GST (FORM GSTR-9) is active on the GST portal now. Once you login, you will be able to see the annual return below the return dash board icon. You can also see that in Services>Returns>annual return. Then select the Financial year. (Only FY 17-18 is available now). Below are the points […]
Who is Input Service Distributor (ISD) According to section 2(61), Input Service Distributor means 1. An office who supplies goods or services or both, and 2. Receives input services with a valid invoice as per section 31, and 3. Issues a prescribed document for the purpose of distribution of credit of IGST, CGST, SGST or […]
जीएसटी के नए वार्षिक रिटर्न फार्म GSTR 9 और GSTR 9A से टैक्स चोरी रोकने में मदद मिलेगी CBEC ने जीएसटी का वार्षिक रिटर्न फॉर्म GSTR 9 और GSTR 9A जारी कर दिया है। विशेषज्ञों का कहना है कि हाल में अधिसूचित नये वार्षिक जीएसटी रिटर्न फार्म से टैक्स चोरी रोकने और उसकी निगरानी करने में […]
AN ORDINANCE to provide for settlement of arrears of tax, interest, penalty or late fee which were levied, payable or imposed, respectively under various Acts administered by the Goods and Services Tax Department and for the matters connected therewith or incidental thereto.
BRIEF – Here is list of tasks as far as GST is concerned that you should complete before you file March 19 GSTR 3B & GSTR 1 1. GSTR 1 RELATED AMENDMENTS FOR OF 2017-18 AND 2018-19 > If you have made export with payment of Taxes and IGST refund has not been received then You […]
Cancellation of Registration is more important than registration of GST. Reason is simple that all are doing registrations of GST and process is simple but on the other way Cancellation is more complicated because only few have come across this situation and not aware of the steps and form to be filed for cancellation. ** […]
M/s. Sangeetha Jewellery Vs State Tax Officer (Kerala High Court) In this writ appeal it is mainly contended that the dismissal of the writ petition is erroneous on the ground that the judgment in M/s Sheen Golden Jewels (India) Pvt. Ltd. (supra) covers only the question regarding constitutional validity of Section 174 of the KSGST […]
In re Multiples Alternate Asset Management Private Limited (GST AAR Maharashtra) Whether GST is applicable on the Advisory & Management Fees received in Indian Currency from Domestic Contributors located in India for the Services rendered by the applicant? The advisory and management fees received by the applicant are for financial services rendered to the AIF […]
Please note that GSTR-9 is now available for filing of return online but not available for filing in offline now as offline icon is in disabled form. we can expect that the offline tool will come soon. To file the annual return, register person has to login on GST portal and it will appear on […]
