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...
The time limit for furnishing the declaration in FORM GST ITC04 in respect of goods dispatched to a job worker or received from a job worker, during the period from July, 2017 to December, 2018 Extended till the 31st March, 2019. Seeks to extend the due date for furnishing FORM ITC-04 for the period from […]
Waiver of the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018 but furnishes the said returns between the period from 22nd December, 2018 to 31st March, 2019. Seeks to fully waive the amount of late fees leviable on account of delayed furnishing […]
Waiver of the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 but furnishes the said returns between the period from 22nd December, 2018 to 31st March, 2019. Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully […]
Late fee shall be levied on the late filing of GST returns as per Central Goods and Services Act (CGST Act). Chapter IX of CGST Act prescribes the due date of furnishing different GST returns. In case, GST returns are not furnished within the time limit, late fees shall be levied on it.
GST Council in its 28th meeting held on 21.07.2018 recommended the introduction of TDS from 01.10.2018. Following would be the deductors of tax in GST under section 51 of the CGST Act, 2017 read with notification No. 33/2017-Central Tax dated 15.09.2017:
Waiver of The amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 but furnishes the said returns between the period from 22nd December, 2018 to 31st March, 2019. Seeks to fully waive the amount of late fees leviable on account of delayed furnishing […]
Fourteenth amendment to the CGST Rules, 2017 by which CBIC notified following forms- FORM-GST-RFD-01 –Application for Refund Applicable for casual or non-resident taxable person, tax deductor, tax collector, unregistered person and other registered taxable person) FORM-GST-RFD-01 A- Application for Refund (Manual)- (Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and […]
TDS Applicability for supplies from Govt/PSUs to Govt/PSUs Supplies made by Government Departments, local governments, government agencies and PSUs to one another Exempted from TDS. Thus, all persons who are required to deduct TDS, when receiving supply amongst themselves, will not have to deduct TDS Seeks to exempt supplies made by Government Departments and PSUs […]
Notification No. 72/2018-Central Tax- The time limit for furnishing the return in FORM GSTR-1 for the newly migrated taxpayers. For the period from July, 2017 to February, 2018 Extended to 31st day of March, 2019. Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated […]
Notification No. 71/2018-Central Tax- The time limit for furnishing the return in FORM GSTR-1 for the newly migrated taxpayers. For the period from July, 2017 to February, 2018 Extended to 31st day of March, 2019. Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated […]
