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...
Hello friends, greetings for the day in the current article we will discuss about the maintenance of accounts and records as per the provisions of CGST Act. Introduction Assessment in GST is mainly focused on self-assessment by the taxpayers themselves. Every taxpayer is required to self-assess the taxes payable and furnish a return for specified […]
ICAI has come out with revised publication titled FAQ’s and MCQ’s on GST. It provides a comprehensive coverage of GST in easy to understand question answer format written in lucid language.
CBIC clarified that GST on Priority Sector Lending Certificates (PSLCs) for period 1.7.2017 to 27.05.2018 will be paid by seller bank on forward charge basis and GST rate of 12% will be applicable on supply.
In re Sterlite Technologies Limited (GST AAR Maharashtra) Authority for Advance Ruling shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of this Act” and further stating that in view of the express […]
Government of India Office of the Commissioner CGST and Central Excise Commissionerate, Belapur 1st Floor, C.G.O. Complex, CBD Belapur, Navi Mumbai-400614 Tel No.. 022-27579604 Fax 022-27579658 Email- gst.belapur@gov.in F-No.V/AE/Bel/12-49/Gr-C/GSTR3B Vs 2A/2018 Dated 12.09.1018 PRESS RELEASE Recovery of Rs. 1.12 Lakh crore wrongly availed as credit in GSTR-3B by M/s PRO-TECH Engineers & Fabricators Pvt. Ltd, […]
CBIC has issued the various Notifications related to the GST Returns and Amendment in CGST, Rules 2017 on 10th September 2018. In this article we will see the detailed analysis about the Notification No. 43/2018 – Central Tax to Notification No. 48/2018 – Central Tax. Analysis is as follows:- 1. Extension the due-date of TRANS-1: The […]
GST late fee waiver scheme launched and GSTR1 filing date extended.The taxpayers are advised to furnish their returns on time to ensure that input tax credit does not become time barred.
On 1st July, 2017 India had seen biggest tax reform in the form of Goods and Service Tax (GST). Introduction of Goods and Service Tax has subsumed various taxes, resulting into simplification of the taxation process in India. Current article provides a synopsis of various returns to be filed by different categories of the taxable person under GST, along with due dates and details to be furnished in such returns, NIL return under GST, late fee for non-filing / late filing of GST return, proposed Sahaj and Sugam return.
The Central Government hereby extends the time limit for making the declaration in FORM GST ITC-01 of the said rules, by registered persons who have filed the application in FORM GST-CMP-04 of the said rules between the 2nd day of March, 2018 and the 31st day of March, 2018, for a period of thirty days from the date of publication of this notification in the Official Gazette.
Pollution control device being supplied by the applicant for use in ‘waste to energy plants/devices’ are classifiable under chapter heading 8421 of the first schedule to the Customs Tariff Act, 1975 and are covered by Sr. No. 234 of schedule I of Notification No.01/2017-Central Tax (Rate) dt.28.06.2017 & Notification No.35/ST-2 dt.30.06.2017, chargeable to CGST @2.5% and SGST @ 2.5%.
