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 Supreme Court permitted the appeal to be entertained without pre-deposit after noting that the appealable order predated the a...
Goods and Services Tax : The High Court held that the issue requires consideration where the show cause notice preceded the amendment. It granted interim r...
Goods and Services Tax : The issue involved rejection of a delayed revocation application for cancelled GST registration. The Telangana High Court held tha...
Goods and Services Tax : The issue involved delay in disposal of a rectification application filed against a GST order. The Telangana High Court directed t...
Goods and Services Tax : The issue was whether a taxpayer could directly invoke writ jurisdiction claiming that a GST show cause notice and order were mere...
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...
Circular No. 69/43/2018-GST on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16. Cancellation of registration Circular No. 69-Central Tax issued clarifying a few issues Section 29 of the CGST Act, read with rule 20 of the CGST Rules provides that a taxpayer can apply for cancellation of […]
CBIC extends the time limit for furnishing the declaration in FORM GST ITC-04, in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another, during the period from July, 2017 to September, 2018 till the 31st day of December, 2018. Time limit for […]
CBIC hereby notifies the persons whose registration under the said Act has been cancelled by the proper officer on or before the 30th September, 2018, as the class of persons who shall furnish the final return in FORM GSTR-10 of the said rules till the 31st December, 2018. The taxpayers whose registration has been cancelled […]
On the GST front, to facilitate the trade for a smooth and hassle-free cancellation of registration and to ensure uniformity in the implementation of the provisions of law across the field formations, CBIC has issued a SOP vide circular no. 69/43/2018 dated 26th October 2018.
we would permit the petitioner to carry on the legitimate business by suspending provisional attachments subject to fulfillment of following conditions: (i) The petitioner creates an undertaking to maintain a stock of the goods of a minimum of Rs. 5 crores. Such undertaking shall be filed before the department as well as before this Court by 15.11.2018;
The value of supply of services when purchasing or selling foreign currency, including money changing, shall be determined under Rule 32 CGST Rules 2017.
Goods and Services Tax have impact on each and every industry and business in India. Transfer of business under mergers, amalgamation and acquisitions do not attract any tax liability under GST regime, they are unlikely to impacted by indirect taxation.
Documents Required to Complete the Application for Enrolment of GST Practitioner (GSTP) 1. Applicant who is filing the application for enrolment of GSTP, is required to attach Photograph for each records entered. Maximum file Size for Photograph allowed is 100 KB and File Type must be JPEG only. 2. Documents required for Principal Place of […]
Documents Required for Application for Registration as Tax Collector under GST or Registration for collection of TCS under GST Please keep the scanned copy of below mentioned documents handy to fill your application for Registration as Tax Collector. 1. Detailed information on proofs required to be attached on the basis of Constitution of Business selected […]
Documents Required for Application for Registration as Tax Deductor under GST Law Please keep the scanned copy of below mentioned documents ready to fill your application for Registration as Tax Deductor or for TDS Deduction under GST Law 1. Detailed information on proofs required to be attached on the basis of Constitution of Business selected […]
