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% ...
Objective: The objective of this document is to summarize all the updates of GST (Notifications, Circulars, other amendments and updates) in one place. 6 Central tax notifications, 1 corrigendum for the Central tax rate notification, 5 Central tax circulars and 1 Removal of difficulty order were issued during the month Apr’19. The same are being […]
This is with reference to the decision of AAAR (Karnataka) in case of M/s Triveni Turbines Ltd dated 03rd April 2019 whereby the appellate authority for Advance ruling had set aside the order of AAR and held that the ‘Waste to energy plants’ are to be taxed @ 5% under Sr.No 234 of Notification No. 01/2017-IGST rate dated 28th June 2017.
Even before the advent of GST, the credit of transitional credit of EC & SHEC was in dispute. Under pre-GST regime, a manufacturer of final products or a provider of output service was eligible to claim the CENVAT credit of EC & SHEC in terms of Rule 3 of the CENVAT Credit rules, 2004. Later on by Finance Act, 2015, EC & SHEC was subsumed into Service tax and Excise duty.
Understanding GST implications on watch with jewellery or jewellery with watch. Learn about the recent case rulings and jurisprudence developments in this area.
In re M/s. Sanghi Brothers (Indore) Private Limited (GST AAR Madhya Pradesh) Mounting of Bus/ Truck /Ambulance body on the chassis to be supplied by the Principal on delivery challan or any other owner of the chassis on which Bus/ Truck /Ambulance body will be fabricated by collecting job work charges including inputs required for […]
In re GGL Hotel and Resort Company Ltd. (GST AAAR West Bengal) Whether ITC is admissible on lease rental paid for the pre-operative period for the land on which a hotel is being constructed The Appellant acquired land from the WBHIDCL on lease paying an upfront amount as premium and a yearly lease rental @10% […]
It appears that instead of tracing out the real culprit, the respondents are seeking the easy way out by penalising the transporter who prima facie does not appear to have doubted the person who engaged it for transport of the goods as an invoice and e-way bill were produced by him, and recovering the tax, penalty and fine from him.
New order of utilization of input tax credit (ITC) with automated set-off template in excel Section 49A and Section 49B were introduced in the GST Law vide CGST Amendment Act 2018, to be effective from 1st February 2019, specifying the provision related to the new order of utilization of input tax credit under GST. While […]
CBIC has issued two more Circulars, viz, Circular No. 100 dated 30.4.2019 on applicability of GST on seed certification tags and Circular No. 101 dated 30.4.2019 on GST exemption on upfront amount payable in installments for long term lease of plots. Earlier 3 Notifications, 2 Circulars and one Order were issued on 23.04.2019. Circular No. 98 dated 23.04.2019 was on manner of utilization of input tax credit as per new rule 88A. Circular No. 99 provides clarification on revocation of cancellation of registration under GST.
Under Rule 42 a registered person has to reverse the portion of the input tax credit availed attributable to its exempt supplies. A formula therein has been prescribed for such reversal
