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% ...
With the start of the new financial year 2019-20, following are some of the changes that can affect your financial planning as a few changes related to income tax, GST and international taxation came into effect from 01st April, 2019: A) Income Tax Following are the changes under Income-tax law applicable from April 1, 2019: 1. […]
Arjuna, Yes the taxation of Development Rights under GST has changed from 1st April 2019. But before seeing the changes let us know something about TDR/JDA. Joint Development Agreement (JDA) is an agreement between a landowner and a real estate developer to construct new projects; where the landowner provides the land and the builder carries out the construction as well as looks into the legal work.
The Respondent’s submissions that the price of the product was not increased at the time of introduction of GST when the rate of tax was increased to 28% and hence the question of reducing the prices when the rate of tax was decreased from 28% to 18% does not arise is legally not sustainable in as much as Section 171 of the CGST Act, 2017 is very clear that the benefit of reduction in tax has to be necessarily passed on to the recipient by commensurately reducing the prices. Secondly the argument that the pre GST prices and the post reduction prices should have been compared will also not hold good as the DGAP has rightly taken into consideration the prices before the rate reduction and the prices after the reduction of tax rates to analyse and estimate the extent of benefit passed on to the recipient.
In re M/s. Vikram Solar (GST AAR Andhra Pradesh) 1. Whether following three separate contracts awarded to a contractor for establishment of a Solar Power Plant namely: a) Contract for supply of Goods. b) Contract for supply of Erection and Installation Services c) Contract for supply of Operation and Maintenance Service for a period of […]
Article explains FAQs of GSTR-9A Offline Utility, About GSTR-9A Offline Utility, Download GSTR-9A Offline Utility, Worksheet Tabs in GSTR-9A Offline Utility, Entering Details in Offline Utility, Download the Generated JSON File, Upload the Generated JSON File, Download Error JSON File, Manual of GSTR-9A Offline Utility, GSTR-9A Offline Utility Overview, Downloading GSTR-9A Offline Tool and Uploading […]
GST on Real Estate have undergo many changes since July 2017.The GST Council has considered the changing scenario in real estate and taken considerable changes for Rate Reductions. Central Board of Indirect taxes and Customs (CBIC) has issued notifications relating to a reduction in GST rates for real estate projects and transition related issues. Apart […]
Central Board of Indirect Taxes & Customs (CBIC) had recently issued series of notifications on dated 23.04.2019, specifying changes in the CGST Rules 2017 and relaxing the GST compliance burden on small businesses (composition dealers). Key highlights of the notifications are: Rule 138E of CGST Rules 2017, which, restricts generation of E-Way Bill for taxpayers […]
Article explains How to Handle Critical Issues in GSTR-9, Applicability of GSTR-9, GSTR 9A, GSTR 9B, GSTR 9C: Reconciliation Statement, Revision of Annual return in Form GSTR-9, Pre-Requisite of GST Annual Return, When “NIL” GSTR-9 RETURN can be filed, References available to prepare GSTR-9, Source of Information, Caution, Information not furnished in GSTR-1 and GSTR-3B […]
Introduction to GST Audit The introduction of the Goods and Services Tax regime is a revolutionary step in the domain of commodity and services tax, which has brought about a paradigm shift in the methodology of levy and collection of taxes. It is an internationally recognized multipoint tax system, providing for levy of tax on goods as well […]
Just few days left for the deadline of GST audit and most of the companies have not yet started working on this. GST audit being for the first time will bring many challenges to every company. It’s better to start early, so as to have sufficient time to discuss various divergences and error points. This […]
