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% ...
While going through the format of Annual Return and GSTR-9C, each of the taxpayer will have to once again have to classify the data and analyze the same which will be too much herculean task. List of such information which needs to be differently worked out for each registration of the taxpayer, is given below:
It is discretion of proper officer to reject the application of GST registration if the information or documents submitted by applicant are found to be deficient. It is possible that the applicant may suppress some material information in relation to earlier GST registration.
New provisions of GST, Income Tax & Corporate Laws applicable w.e.f April 1, 2019 As we are heading towards the beginning of a new financial year, i.e., Financial Year 2019-20, it’s important to know about the provisions of law applicable from April 1, 2019. The Government had made various changes under Income-tax law, GST and […]
An opportunity to put rest to age old Pre-GST Litigation Recently, the Maharashtra Government introduced an Amnesty Scheme to settle all open tax disputes pertaining to pre-GST era. This was introduced by passing an ordinance, namely, Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Ordinance, 2019. The intention behind the introduction of […]
In the case under discussion, the Government is receiving the tax from the supplier on the undiscounted contract value. Hence, the ITC of this tax should be fully available to the recipient making further taxable supplies, in keeping up with the spirit of GST. If any part of this ITC is denied to him, it would unnecessarily increase the cost for the recipient, which shall be passed on in the supply chain and in turn, shall artificially increase the cost to the ultimate consumer.
GST Revenue collection for March, 2019 crossed Rupees One Lakh Crore and recorded Highest Collections in the FY 2018-19 Total Gross GST revenue collected in the month of March, 2019 is Rs. 1,06,577 crore of which CGST is Rs. 20,353 crore, SGST is Rs.27,520 crore, IGST is Rs.50,418 crore (including Rs. 23,521 crore collected on imports) and Cess is Rs. 8,286 crore (including Rs. 891 crore collected on imports). The […]
As per Section 54(3) of the Central Goods and Services Act, a registered person can claim refund of unutilized ITC under following situations: –
Article explains recent Changes related to GST on Real Estate Section effective from 01.04.2019 unless specified otherwise which include- GST rates for Ongoing Projects (Where option not exercised for old rates and Where option exercised for old rates before 10th May 2019 in prescribed form) and New Projects (01.04.2019 onwards), Meaning of Ongoing Projects, Important […]
Notifications relates to Rate of Tax payable on Real Estate Sector Services and Goods, Applicability of Reverse Charge Mechanism on Real Estate Goods and Services and also Applicability of Reverse Charge Mechanism on Purchase of Goods and Services related to Real Estate Sector. 1. GST shall be Payable at the rate of 9% in case […]
SRS Travels/Logistics Vs Joint Commissioner of Commercial Taxes (Karnataka High Court) Section 129 of the Karnataka Goods and Services Tax Act, 2017 empowers detention and seizure of the vehicle that was used for transportation of goods in question and therefore, the order cannot be faltered. However, having argued the matter for some time resisting the […]
