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...
In re Telecommunication Consultants India Ltd (GST AAR Odisha) Whether the services provided by the Applicant to the Government and government aided higher secondary schools under the ICT Project, are covered under the scope of Entry No. 72 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 a) Recipient of the service OKCL is a body […]
Seeks to make amendments (Twelfth Amendment, 2018) to the CGST Rules, 2017. This notification amends rule 96(10) to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports and align rule 89(4B) to make it consistent with rule 96(10). CBIC amends Rule 96(10) prospectively to […]
1. (1) These rules may be called the Central Goods and Services Tax (Eleventh Amendment) Rules, 2018. (2) They shall be deemed to have come into force with effect from the 23rdOctober, 2017.
Tax Deducted at Source (TDS) under Goods and Service Tax ♦ What is TDS? Tax Deducted at Source (TDS) is one of the ways to collect tax based on certain percentages on the amount payable by the receiver on goods/services. The collected tax is revenue for the government. The concept of Tax Deduction at Source […]
Calcutta High Court grants bail to alleged GST defaulters accused of evasion via fake invoices. Analysis of the court’s decision on bail conditions and statutory rights.
1. Clarification On Lapsing Of ITC as on 31st July 2018 In Case Of Fabric Manufacturers: 2. Scope Of Principal-Agent Relationship In The Context Of Schedule I Of The CGST Act: 3. Recovery of Wrongly Availed Cenvat Credit or Transitional Credit: 4. implification Of Export Refund Process: 5. Procedural Aspects Relating To Refunds Filed By Canteen Stores Department: 6. E-Way Bills For Storing Goods In Godown Of Transporter: 7. Clarification on Tax Liability of Priority Sector Lending Certificates (PSLC): 8. Clarifications Regarding Refund Claims By Uin Entities: 9. Modification Of Procedure For Interception Of Conveyance: 10. Amendments In Central Goods And Services Tax Rules, 2017 11. Extension Of Due Date For Filing Form GST ITC-04 Up To 30th September 2018: 12. Waiver Of Late Fee In Filing GSTR-3B, GSTR-4 AND GSTR-6 For Certain Specified Cases: 13. Extension Of Time Limit To File ITC-01 In Specified Case: 14. Extension Of Due Date For Filing GSTR-1 By Taxpayers Having Turnover Upto 1.5 CR: 15. Extension Of Due Date For Filing GSTR-1 By Taxpayers Having Turnover Upto 1.5 CR 16. TDS And TCS Provisions Are Notified: 17. Reconciliation Statement And GST Audit Report In Form GSTR-9C Is Notified: 18. Amendment Of GST Rules, 2017 To Extend The Due Date For TRAN-01 For Specified Cases: 19. Explanation To Expand The Scope Of Government Entity To Exempt Long-term Leases:
GST OFFLINE TOOLS 1. Taxpayer’s guide on preparing returns through offline tools Entering details in the worksheet of GST Offline Tool Ans. Download the latest version of GST Form Offline Tool from the GST portal https://www.gst.gov.in/download/returns ♦ Launch the GST form Excel based Offline Tool and navigate to worksheet Home. ♦ Enter details in each […]
Central Government, hereby, notifies the Constitution of the Appellate Authority for Advance Ruling in the Union territories vide Notification No. 15/2018-Union territory Tax Dated: 8th October, 2018.
Central Government, hereby, notifies the Constitution of the Authority for Advance Ruling in the Union territories vide Notification No. 14/2018-Union territory Tax Dated: 8th October, 2018.
e-way bill shall be required to be generated for intra-state movement of goods mentioned in the Schedule to below notification in the State of Punjab from 8th October, 2018 where the value of goods exceeds Rs.50,000/- DEPARTMENT OF EXCISE AND TAXATION Bhupindra Road, Patiala, Punjab NOTIFICATION The 8th October, 2018 No. GST-I-2018/2-State.-In partial modification of […]
