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 Multiples Alternate Asset Management Private Limited (GST AAR Maharashtra) Whether GST is applicable on the Advisory & Management Fees received in Indian Currency from Domestic Contributors located in India for the Services rendered by the applicant? The advisory and management fees received by the applicant are for financial services rendered to the AIF […]
Please note that GSTR-9 is now available for filing of return online but not available for filing in offline now as offline icon is in disabled form. we can expect that the offline tool will come soon. To file the annual return, register person has to login on GST portal and it will appear on […]
It was submitted that all the five conditions enumerated under sub-section (3) of section 140 of the Act are satisfied by the petitioner. Referring to clause (iii) of sub-section (3) of section 140 of the Act, it was submitted that the same provides that the said registered person should be in possession of invoice or other prescribed documents evidencing payment of duty under the existing law in respect of such inputs.
New Provision relating to set off of input tax credit (ITC) under GST (is it create blockage of FUND?) The GST Regimes has three tax mechanism. CGST, SGST/UTGST, IGST. Igst is leviable on inter-state supplies. While CGST & SGST/UTGST leviable on intra state supplies. Section 49(5) of CGST Act, prescribes the manner of utilization of […]
Goods and Service Tax (GST) after coming into force with effect from 01/07/2017 is still `Work in Progress’ and registered and non-registered persons have to be aware about the progress taking place in GST from time to time. Tax Collected at Source (TCS) under GST is one such area which still remains unclear to a […]
The Annual return under GST (FORM GSTR-9) is active on the GST portal now. Once you login, you will be able to see the annual return below the return dash board icon. You can also see that in Services>Returns>annual return. Then select the Financial year. (Only FY 17-18 is available now). Below are the instructions […]
It is revealed that the rate of tax was 30.06% in the pre-GST era which was reduced to 28% in the post-GST era vide Notification No. 1/2017 Central Tax (Rate) dated 28.06,2017, and the rate of GST was further reduced from 28% to 18% vide Notification No. 41/2017– Central Tax (Rate) dated 14 11.2017 However, during these periods, the base price of the product was increased from Rs. 202.06 to Rs, 230.90 per unit which resulted in increasing of the selling price amounting to denial of not passing the benefit of tax reduction to the customer.
In re Super Wealth Financial Enterprises Private Ltd. (GST AAAR Odisha) The appellant sought the rulings seeking their eligibility to exemption in terms of entry sl no 3 of Notification no 12/2017-Central Tax (Rate) dated 28-06-2017, which has been extended to Pure services (excluding works contract service or other composite supplies involving supple of of […]
GST on under construction house property (including affordable housing) w.e.f. April 01, 2019 To boost demand in the real estate sector, the GST Council, on February 24, 2019, slashed tax rates for under-construction flats to five per cent and affordable homes to one per cent, effective April 1, 2019. Currently, the Goods and Services Tax […]
Article explains Definitions of Credit Note and Debit Note under GST, Issuance of Credit Note – Section 34(1), Issuance of Debit Note – Section 34(3), Format of Debit Note and Credit Note, Details of Credit Note to be furnished in return – Section 34(2), Details of Debit Note to be furnished in return – Section […]
