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% ...
A. New Functionalities available in CBIC-GST Application: i. Tax officers can block/unblock ITC credit in Credit ledger at GST ii. Tax officers can see annual return GSTR 9 return filed on GST iii. Tax officers can see annual return GSTR 9A return filed on GST iv. Tax officer can see GSTR 2X return, claiming TDS/TCS […]
Petitioner Rudra Autoparts Distributor filed writ petition praying to allow filing of form GST Tran 1 to enable it to claim transitional credit of eligible duties in respect of inputs held in stock on the appointed day in terms of Section 140(3) of the Central Goods and Services Tax Act, 2017 read with Rule 117 of the Central Goods and Services Tax Rules, 2017.
Coming to the filing of a reconciliation statement in FORM GSTR-9C, it is important to note that only those registered taxable person whose aggregate turnover during a financial year exceeds INR 2 Crore are required to file reconciliation statement in FORM GSTR-9C along with the filing of an annual return in FORM GSTR-9.
The concept of ‘Supply’ is the cornerstone of GST architecture. The provisions relating to meaning and scope of supply are contained in Chapter III of the Act read with various Schedules given under the said Act.
Exemption granted on outward transportation of all goods by air and sea by another one year i.e. upto 30th September 2019 GST Council in its 28th GST Council meeting held at New Delhi on 21.07.2018 has decided to Extend the exemption granted on outward transportation of all goods by air and sea by another one […]
PREAMBLE- Scheme for Incentive to Industries – Gujarat Industrial Policy -2015 The Gujarat government has declared on 25th July, 2016 the Scheme for Incentive to Industries under Gujarat Industrial Policy 2015 (Government resolution no. INC-102015-645918-1) (hereinafter referred as ITI-2016) to ensure sustained industrial growth through various innovative initiatives so as to further improve the conducive […]
In re M/s Gitwako Farms India Pvt. Ltd. (GST AAR Rajasthan) What is the classification when the Frozen Chicken is sold in packaged form and it’s HSN code? The Branded Frozen Chicken supplied in a unit container is classifiable under HSN Code 02071200. Whether frozen chicken as sold by the company is exempt under Entry […]
Last date for furnishing return in the FORM GSTR-3B for the month of March, 2019 is being extended up to 23rd April, 2019 so as trade and industry get more time to file their returns.
Article explains Cross charge related concept and its applicability including valuation related aspects along with the industry wide practice, Need for ISD registration, A comparison between Cross charge and ISD and GST implications relating to the fund transfer outside India. (1) Cross charge related concept and its applicability including valuation related aspects along with the […]
The GST Law has subsumed around 17 taxes. For the legacy taxes, now the final assessments are going on throughout the Country. These assessments are going to see a sunset soon and with the completion of these assessments, Trade & Industry will require to take a call as to the period for which they need […]
