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 Rudhrabhishek Enterprises Ltd. (GST AAR Uttar Pradesh) Whether the Project Development Service (i.e. Detailed project Report Service) and Project Management Consultancy Services (PMCS) provided by the applicant to recipient under the contract of SUDA; and the Project Management Consultancy Services (PMC) under the Contract for PMAY would qualify as an activity in relation […]
In re General Mills India Pvt. Ltd. (GST AAR Uttar Pradesh) In respect of point (i) to the grounds of Appeal, we hold that the use of the name of the Applicant i.e. ‘General Mills India Pvt. Ltd on the packaging for supply of Products by the Applicant solely for the limited purpose of complying […]
Q.1 What are the situations which may give rise to refund under GST? Ans. A claim for refund may arise on account of- 1. Export of Goods or services on payment of tax 2. Supply of goods or services to SEZs units and developers on payment of tax 3. Export of Goods or services under Bond/Letter of Undertaking, without payment of tax
Article explains concept of TDS under GST, Who is liable to deduct tax at source under GST, Rate of TDS under GST and value limit, Registration of TDS deductors under GST, Due date of deposit of TDS under GST with the government and TDS Return & Certificate under GST. 1. Introduction to TDS under GST: […]
I have identified certain common mistakes in GST compliance, few of them are summarized below. The intention is to highlight common mistakes and precautions to be taken for GST audit so that efforts can be taken to solve / rectify them before starting GST audit and save cost of interest and penalty.
Order No. 02/2018 amended 2 sections of CGST Act, 2017. One amendment pertains to rectification of errors in returns filed for FY 2017-18 and another pertains to availment of Input tax credit on invoices pertaining to FY 2017-18.
Articles clarifies on Amendment in the meaning of Advance Authorization, section 140(1) of the CGST Act, 2017, GST on Services of Business Correspondent (BC)/ Business Facilitator (BF) to Banking Companies, GST on supply of food and beverage services by Educational Institutions, GST on Printing of pictures, Applicability of GST on services provided by ADB and IFC, Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs) and Approval of National Bench of Appellate Tribunal.
As per GST Law 20th October was the last date to add/modify/correct/delete any details of outward supplies or inward supplies pertaining to previous financial year. So that means any rectification in already filed return of July 2017 to March 2018 is possible on or before 31.10.2018 (being due date for filing GSTR 1 as per relaxation given by Govt).
Introduction For the purpose of computation of GST on second hand goods let us divide the second hand goods into 2 parts:- 1. Second hand vehicles 2. Other Second hand goods Concept of Margin Scheme under GST In GST law the outward tax is always payable on the Sale Value of goods sold, like in […]
Q.1 Who is the person responsible to make assessment of taxes payable under the Act? Ans: Every person registered under the Act shall himself assess the tax payable by him for a tax period and after such assessment he shall file the return required under section 39.
