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% ...
In re TCPL Packaging Limited (GST AAR Maharashtra) Question :- Whether the packaging materials viz. cut to size blanks manufactured by TCPL with corrugation and having requisite creases at designated places, supplied to the Customers in flat form with folding, can be categorized under Tariff Item Code no 4819 and subject to GST @ 12%? […]
In re Sameer Mat Industries (GST AAR Tamilnadu) 1. Whether Polypropylene Mat which are plaited using polypropylene Straw falls under Chapter Heading 4601 or 3902? The Polypropylene Mat which are plaited using Polypropylene Straw is classifiable under CTH 46019900 2. What is the tax rate for Polypropylene Mats ? The applicable tax rate from 1.7.2017 […]
The Act limits the Advance Ruling Authority to decide the issues earmarked for it under Section 97(2) and no other issue can be decided by the Advance Ruling Authority. The issue for which Advance Ruling is sought depends on the ‘Place of Supply’ of the goods, which is not in the ambit of this authority. The Application is therefore rejected without going into the merits of the case, on the issue of lack of jurisdiction.
In re Malli Ramalingam Mothilal (GST AAR Tamil Nadu) Whether Kalava Raksha Sutra is exempted under the Sl.No. 148 in Any Chapter and also classification of HSN code of the product? It is evident that the commodity manufactured by the Applicant is a braided yarn made by a braiding machine which takes in dyed yarn […]
In re Goa Tourism Development Corporation (GST AAAR Goa) The Appellant is registered under the GST Act, 2017 and hold GSTIN: 30AAACG7220K1Z0. The Appellant sought an Advance Ruling in respect of the question whether GST is applicable on one time concession fees charged by the appellant in respect of their property at Anjuna, Goa, which […]
In its 34th meeting, the GST Council, in its much- awaited attempt to revamp the GST structure (or simplifying the GST framework) for the real estate sector has put across some path breaking propositions. However, we need to deliberate whether the propositions are indeed path breaking and may bring about simplicity in GST framework or it may prove to be a nightmare for the real estate sector.
CA Rajesh Bhauwala 1. What is the definition of Affordable Housing : a) A Residential House/flat of carpet area of up to 90 Sqm(968.752 sq ft) in Non metropolitan Cities/towns having value up to 45 Lacs . b) A Residential House/flat of Carpet area of up to 60Sqm(645.835 sq ft.) in Metropolitan cities/towns having value […]
Respondent cannot escape the legal obligation which was imposed upon him by Section 171 of the CGST Act, 2017, by shifting his accountability on this ground. Therefore, the above contention of the appellant cannot be accepted.
We all know that government has put enormous efforts in bringing us the compatible GST Systems in order to encourage the habit of compliance and simplify the existing compliance complications. In its first step, it brought an exhaustive reporting system of uploading the invoices where the intension is to digitalise the document process and create […]
In the 34th GST Council Meeting held on 19.03.2019, the Council has come up with the operational details for implementation of the recommendations made by it in the previous meeting. However, as on date, no official notifications have been released by the CBIC. Ongoing Projects (not completed by 31.03.2019): The promoters shall be given a […]
