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% ...
The Union Minister of Finance and Corporate Affairs, Shri Arun Jaitley releases a Compendium of Instructions on GST Refunds and a Copy of the Operational Manual on Internal Audit
This article is confined to the blockade of input tax credit in respect of Motor vehicles and other conveyances. Whether the term “Motor Vehicle” under SGST Laws includes mining equipments such as tippers, dumpers etc. in its ambit?
There are certain situations under which you can claim refund under GST law. Due to zero rates on Export, and inverted tax on certain supply, i.e. inward supply is taxed more than outward supply. As per section 54(1) of CGST Act, 2017 Application for refund can be made before expiry of two years from the relevant date. The procedures through which refund will be granted are discussed as under.
The objective of this document is to summarize all the updates of GST (Notifications, Circulars, other amendments and updates) in one place. 2 Central tax notifications, 1 Integrated tax notification and 4 Central tax circulars were issued during the month Feb’19. And also the council has approved the new GST rates for the real estate […]
The Uralungal Labour Contract Co-op Society Ltd. – Execution of Livelyhood for artists and local art hubs as an administrative agency is exempted from GST.
In re M/s. Kondody Autocraft (India) Pvt. Ltd. (GST AAR Kerala) i) Whether the activity of Bus Oody Building on job work basis, on the chassis supplied by the customer, is supply of goods Cr: supply of service? The activity of Bus Body Building on job work basis, on the chassis supplied by the customer, […]
M/s Orix Infrastructure Services Ltd. – Advance Ruling on eligibility of availing ITC of the cess paid on purchase of motor vehicles used in providing service of transportation of passengers or renting of motor vehicles.
In re Sri. Thomas Joseph Nellissery (GST AAR Kerala) a) Whether the applicant, engaged in providing management consultancy services, is falling within the definition of the term Intermediary as per Sec.2(13) of The Integrated Goods and Services Tax Act, 2017? The services provided by the applicant falls under SAC code 998311 “Management Consultancy Services”. The […]
In re S. B. Reshellers Pvt. Ltd. (GST AAR Mahashtra) Question 1):- The activity of converting the bare shaft/beams supplied by the customer into ready to use sugar mill roller (by using one’s own raw material) will be treatable as supply of goods or will be treatable as supply of service? Answer: – The activity […]
In re M/s. Herbal Isolates Private Limited (GST AAR Kerala) i) Whether fresh raw green pepper of genus Piper Nigrum is a vegetable that merits, classification under heading 0709 99 10 of Chapter 7 of the Customs Tariff Act, 1975. Green Peppercorns plucked fresh from the vines qualifies the classification under Chapter 7 of the […]
