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% ...
Under GST provision any dealer can take input of ITC if same has been shown in their 2A. If taken input not shown in their 2A than they have to reverse the ITC and pay tax with interest. Any dealer can take ITC of previous year prior to filling the Annual Return. Normally the Date […]
In cricket many times players get run-out without their fault and same is happening in GST. How are taxpayers getting run-out while providing details of inward supplies in GSTR-9 and GSTR-2A?
What reasons would you give for the cancellation of GST? Smart analysis to get rid of the obstacles Initially, we just want to clear that GST can be canceled under some circumstance and if the authorization finds you genuine, keeping a dot won’t get the delay. To cancel GST, you must be the person who […]
Understanding of the provisions relating to Provisional assessment under GST through pictorial presentations Definition of ‘Assessment’ under Section 2(11) of the CGST Act, 2017 “Assessment” means determination of tax liability under this Act and includes self-assessment, re-assessment, provisional assessment, summary assessment and best judgment assessment; Provisional Assessment Procedure for Provisional Assessment Finalization of Provisional Assessment
The submission and processing of return is an important link between the taxpayers and tax administration. Section 44 of the Central Goods & Services Tax (CGST) Act, 2017 stipulates that every registered person shall furnish an annual return for each financial year. Annual return is a consolidation of returns filed i.e. GSTR 1 and GSTR […]
A multi-layered mechanism on grievance redressal exist to taxpayers, as below:– Pan-India Helpdesk: (24 x 7 Helpdesk – CBECMITRA): For all queries related to law and procedure under GST and related IT issues. National Toll-free number: 1800-1200-232 E-mail : cbecmitra.helpdesk@icegate.gov.in Helpdesk manager: Escalation.Cbecmitra@icegate.gov.in Taxpayer Self-service (web-ticketing) Taxpayers may also use a self-service mechanism available under ‘HELP’ tab on […]
Mr Satyakam informs the Court that Mr Rajesh Prasad has undertaken a complete review of the procedure and in view of what has transpired in the Court, he undertakes to disband the RAC. He proposes to issue appropriate notification to authorize a proper officer in respect of the refunds above the certain value strictly in accordance with the provisions of the Delhi GST Act. He undertakes to place before the Court on the next date, by way of an affidavit, the steps taken by him in this regard.
1. Recently print as well as online media has written a lot about arrests under GST. The sudden surge in the interest stems from the fact that the Supreme Court has refused to interfere with a decision of a High Court which did not prevent the arrest of the directors/employees (concerned with the alleged act […]
In re Maxwell Co. Pvt (GST AAR Uttar Pradesh) Question 1 Whether activity of printing of question papers on behalf of educational institution can be classified as activity of supply of goods or supply of services? Answer 1:- The activity of printing of question papers by the applicant is activity of supply of services classifiable […]
In re Rajeev Kumar Garg (GST AAR Uttar Pradesh) (1) Whether supply of food items at GMUs (General Minor Units) at Railway Platforms which include only counter sale of packed food items, drinks and cooked item shall be treated as ‘Sale of Goods’ or ‘Sale of Service’? Ans 1:– Supply of Food items at GMUs […]
