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...
As the supply to a DFS by an Indian supplier is not to ‘a place outside India’, therefore, such supplies do not qualify as ‘export of goods’ under GST. Consequently, such supplies cannot be made without payment of duty by furnishing a bond/letter of undertaking (LUT) under rule 96-A of the CGST Rules, 2017.
Aggrieved party cannot be left remedy less merely because the State Government has not notified the Appellate Forum. The Writ Petition is accordingly disposed of with a direction to the Additional Chief Secretary-cum-Financial Commissioner, State Taxes and Excise, to notify the Appellate Forum within one week.
इस समय भी जीएसटी सिस्टम सही से काम नहीं कर रहा है और रिटर्न भरनी की अंतिम तिथी जब भी होती है तब यह सिस्टम फ़ैल हो जाता है लेकिन अभी हाल ही मै अंतिम तिथी के कई दिन पहले भी बंद होना प्रारम्भ हो गया है .
A. FAQs on Engage/Disengage GST Practitioner Q.1 Can I engage GST Practitioner from a different state? Ans: Yes, you can engage GST Practitioner from a different state. However, when searching for inter-state GSTPs, search criteria will auto-fill the Taxpayer’s default state, district and pin code in respective fields. The Taxpayer will need to change those […]
A. FAQs on Search Taxpayers Opted In/Out of GST Composition Scheme Q.1 Can I find if my dealer/ supplier is under the Composition scheme or not? Ans: You can use GSTIN to search the details of a taxpayer who have opted in for the composition scheme or opted out from the composition scheme. Note: Only […]
Q.1. Can I search details of a taxpayer using PAN on the GST Portal? Ans. The Search by PAN functionality allows you to view the details of GSTINs registered against the PAN of a taxpayer by providing his/her PAN details.
A. FAQs on How to view Submissions made on GST Portal Q.1. Can I view my submitted applications or queries raised by the Tax Officials at the GST Portal? Ans. The View My Submissions functionality provides the taxpayers to view all the applications and responses to the queries submitted by them to the tax authorities […]
Article contains FAQs on Cancellation of Over the Counter (OTC) Challan, Manual on Cancellation of Over the Counter (OTC) Challan and also answers the query related to cancellation of OTC Challan and payment for a Cancelled Challan. A. FAQs on Cancellation of Over the Counter (OTC) Challan Q.1. Can I cancel a OTC Challan? Ans. […]
Author compiled Format of Letter of undertaking or Indemnity Bond to claim Input Tax Credit (ITC) under GST. Section 16 of CGST Act, 2017 states Conditions and eligibility for availing Input Tax Credit: As per the provisions, Registered person shall be entitled to avail the ITC on satisfying below mentioned conditions #1 He is in […]
According to Section 17, the input tax credit is available only to the extent of the goods or services used for the business purpose or effecting taxable supplies including zero rated supplies as discussed earlier in Rule 42 & 43. Apart from the above, there are goods and services which are not eligible for input […]
