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...
CBIC waives the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6 vide Notification No. 41/2018 – Central Tax dated 4th September, 2018
CBIC extends time limit for making 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 June, 2018 till the 30th day of September, 2018 vide Notification No. 40/2018 – Central Tax dated 4th September, 2018.
CBIC notified annual return of GST for the period 01.07.2017 to 31.03.2018 which is required to be filed along with statutory GST audit report till 31.12.2018 vide Notification No. 39/2018 – Central Tax Dated 4th September, 2018. It notified Revised FORM GST REG-20- Order for dropping the proceedings for cancellation of registration and FORM GST […]
In this Article Author has given 15 tips on preparing GST tax invoice for those who are Registered under GST Law- 1. Mention Name and Address on Your GST Tax Invoice Like a sales invoice, the first piece of information that you need to include is your business name and address. Make sure that you […]
Supply of beer per se is not taxable under GST. What is taxable in the subject case is the job work which is a service provided by PIL to the applicant, for which they are receiving consideration.
In re Andhra Pradesh Technology Services Limited (GST AAR Andhra Pradesh) Whether the e-procurement Transaction Fee collected on behalf of IT E&C department results in supply of goods or services or both, within the meaning of Supply as defined law? Reply : It is “Supply” as defined in SGST Act,2017 and CGST Act,2017. Whether the […]
In re M/s. R. Vidyasagar Rao Constructions (GST AAAR Telangana) Broad category of Goods Transport services are classified with a 4-digit Code as Heading 9965. Under the said classification, ‘Land Transport services’ is a sub-classification with 5-digit Code i.e, Group 99651. The said sub-classification is further divided into four categories of services, each with a six-digit Service Code (Tariff). […]
Input tax credit is the mechanism in which the supplier paid the tax on purchasing the raw material, packaging material etc and paid tax on it. The input of purchasing is to be credited while calculating output tax at the time of sale. Input Tax credit is the backbone of GST & is one of the most important reasons for the introduction of GST.
he official Gazette published have the amendments in relation to –Definition of supply, Input Tax credit, Refund, Registration, Issuance of debit/credit note, Cross utilization of credit, also amendments to schedules under CGST Act have been made.
Articles discusses Amendment in Central Goods and Services Tax Act, 2017 vide Central Goods and Services Tax (Amendment) Act, 2018 Amendment of section 7 of Central Goods and Services Tax Act, 2017 All forms of Supply of goods or services or both will be for consideration AND Furtherance of Business “(1A) where certain activities or transactions […]
