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 : The Court held that damages paid under an arbitral award do not qualify as consideration for a taxable service under GST. The ruli...
Goods and Services Tax : The article examines whether authorities can retain a redemption fine under Section 130 after setting aside the penalty. The key t...
Goods and Services Tax : The Goods and Services Tax (GST) regime in India aims to establish a transparent and efficient indirect tax system. Despite the se...
Goods and Services Tax : This article explains the legal significance of a Show Cause Notice under GST and why it forms the foundation of adjudication proc...
Goods and Services Tax : The article explains that taxpayers with orders communicated before 1 April 2026 must file GSTAT appeals by 30 June 2026 to preser...
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 Kerala High Court held that a composite show cause notice issued for multiple assessment years was legally unsustainable. The ...
Goods and Services Tax : The Kerala High Court held that issuing one show cause notice for multiple financial years is not legally sustainable. While quash...
Goods and Services Tax : The Bombay High Court held that TCS paid under protest before assessment must be considered while calculating the mandatory pre-de...
Goods and Services Tax : The Court held that a purchasing dealer cannot be denied input tax credit solely because the supplier failed to deposit tax with t...
Goods and Services Tax : The Madras High Court admitted writ petitions challenging a GST demand arising from the classification of logistics services as in...
Goods and Services Tax : GSTAT instructed scrutiny officers not to raise defects where appellants have uploaded the required documents in prescribed form. ...
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...
Seeks to amend notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals) vide Notification No. 04/2019 – Central Tax dated 29th January, 2019. Government of India Ministry of Finance (Department of Revenue) [Central Board of Indirect Taxes and Customs] Notification No. 04/2019 – Central Tax New Delhi, the 29th […]
CBIC Seeks to amend the CGST Rules, 2017 by Central Goods and Services Tax (Amendment) Rules, 2019 notified vide Notification No. 03/2019 – Central Tax dated 29th January, 2019. Also Read- Corrigendum to Notification No. 03/2019 – Central Tax dated: 29th January, 2019 Multiple Registrations 1. Separate registration requirement for SEZ unit or developer incorporated […]
CBIC notifies applicability of CGST (Amendment) Act, 2018 with effect from 1st day of February, 2019 vide Notification No. 02/2019 – Central Tax Dated 29th January, 2019. The provisions of the CGST (Amendment) Act, 2018, except section 8(b), section 17, section 18, section 20(a), section 28(b)(i) and 28(c)(i) shall come into force-w.e.f 1st February, 2019. […]
The implementation of Goods and Service Tax ushered in much needed reforms in India’s largely unorganized logistics and transport sector, and helped to speed up the movement of trucks. Since the border checkposts were dismantled, after implementation of Goods and Service Tax, the same has led to around 20% reduction in turnaround time. The e-way […]
As under the earlier tax regime, initially, at the time of introduction of Goods and Service Tax (GST), the GST rates on restaurant services were based on the availability of AC or liquor licence, and further, the advantage of the input tax credit was entirely made available to the restaurant owner. However, due to the […]
Seeks to amend notification No. 10/2017-Integrated Tax dated 13.10.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts vide Notification No. 03/2019 – Integrated Tax dated 29th January, 2019. Provided that the aggregate value of such supplies, […]
Seeks to amend notification No. 7/2017-Integrated Tax dated 14.09.2017 to align with the amended Annexure to Rule 138(14) of the CGST Rules, 2017. Jewellery, goldsmiths’ and silversmiths’ wares and other articles (Chapter 71) were mentioned in Serial No. 151 of Annexure to Rule 138 but after amendment in Rules same are mentioned in Serial No. […]
CBIC notifies applicability of IGST (Amendment) Act, 2018 with effect from 1st day of February, 2019 vide Notification No. 01/2019 – Integrated Tax Dated 29th January, 2019. Government of India Ministry of Finance (Department of Revenue) [Central Board of Indirect Taxes and Customs] Notification No. 01/2019 – Integrated Tax New Delhi, the 29th January, 2019 G.S.R. […]
Freight charges, in simple terms, can be said to be a charge paid for carriage / transportation of goods. Goods can be transported through any mode i.e. air, land or sea. Under the present article we would see the GST rates as applicable to freight charges, exemption list and fixing of the GST liability on […]
CBIC notifies applicability of GST (Compensation to States) Amendment Act, 2018 with effect from 1st day of February, 2019 vide Notification No. 1/2019 — Goods and Services Tax Compensation Dated 29th January, 2019. Government of India Ministry of Finance (Department of Revenue) Notification No. 1/2019 — Goods and Services Tax Compensation New Delhi, the 29th January, 2019 […]
