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% ...
GST is a biggest transformation reform in the Indirect Taxation system in India, the likes of which has not been seen in India post-independence. New system has improved the collection of taxes as well as boosted the development of Indian economy by removing the indirect tax barriers between States and integrating the county through a […]
Central GST Amendment 2018 with the amendment in section 25(2) effective from 1st of February 2019 to enable the person having multiple place of business in a state or union territory to obtain separate registrations for each such place of business , if they wish so. Thus the requirement of business vertical for obtaining separate registration is dispensed with.
ANALYSIS OF CENTRAL TAX NOTIFICATIONS 1. Notification No. 01/2019–Central Tax (Rate) – Reverse Charge on unregistered purchases is still on hold The notifications No 8/2017 Central Tax (Rate) has been rescinded as it has become irrelevant consequent to amendment to Sec 9(4) of The CGST Act 2017. The Reverse Charge on Unregistered Purchases shall be […]
Section-wise Commentary on The Integrated Goods and Services Tax (Amendment) Act, 2018 THE INTEGRATED GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018 No. 32 OF 2018 [29th August, 2018.] An Act further to amend the Integrated Goods and Services Tax Act, 2017. BE it enacted by Parliament in the Sixty-ninth Year of the Republic of India […]
Sectionwise Commentary on The Central Goods And Services Tax (Amendment) Act,2018 THE CENTRAL GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018 (NO. 31 OF 2018) [29th August, 2018] An Act further to amend the Central Goods and Services Tax Act, 2017. BE it enacted by Parliament in the Sixty-ninth Year of the Republic of India as follows:- […]
The objective of this document is to summarize all the updates of GST (Notifications, Circulars, other amendments and updates of GSTN and E-way bill portal) in one place. A. GST Notifications I. Notification No. 1/2019 – Central tax dated 15 Jan.2019: Notification No.01/2019 was issued to amend the conditions for treating the Supplies made against […]
‘A’ is an entrepreneur from Gujarat. His Company owns a Five Star Hotel, Marriage Garden & a Convention Centre in M.P. As the GST is still at nascent stage, he has following three queries: Query No. 1: Hotel is having different categories of rooms. The tariff of Executive Room is Rs.10000.00 per night over which […]
CBIC notified the applicability of CGST (Amendment) Act, 2018 with effect from 1st day of February, 2019 vide Notification No. 02/2019. The major changes with effect from 1st February, 2019 are enumerated here below: 1. Section – 2, Amendment of Definitions The definition of the term “adjudicating authority” has been amended by replacing the words, […]
Sh. Kiran Chimirala & Director General Anti-Profiteering Vs. M/s. Jubilant Food Work Ltd. (National Anti-Profiteering Authority) The National Anti-Profiteering Authority (NAA) passed the order on an email complaint filed by a customer that Jubilant FoodWorks had not reduced the prices of ‘Dominos Stuffed Garlic Bread’ and ‘Medium Veg Pizza’ despite a cut in GST rate […]
COMPREHENSIVE ANALYSIS UPDATED WITH THE AMENDMENTS IN THE RULES Vide CGST (Amendment) Act, 2018 as well as IGST (Amendment) Act, 2018; CGST Act, 2017 as well as IGST Act, 2017 have been amended respectively for the first time since the implementation of GST in our Country. Present write-up is an attempt to analyze the said […]
