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...
Notification No. 05/2017 – CGST (Rate) dated 28th June 2017 restricted the refund of input tax credit in respect of inverted rate structure (i.e. rate of tax on inputs being higher than rate of tax on output) in respect of certain goods. Notification 20/2018 – CGST (Rate) was issued on 26th July g2018 to amend […]
Hello friends, Greetings of the day! In this article, the provisions of the place of supply has been discussed with examples. ♠ GST is destination based consumption tax. Place of supply is that destination where the services or goods are deemed to be consumed. ♠ Determination of place of supply is important to ascertain the […]
In re M/s Chambal Fertilizers And Chemicals Limited (GST AAR Rajasthan) a. The applicant is liable to pay IGST on transportation of goods by vessel under Reverse Charge Mechanism (RCM) under Notification No. 10/2017- Integrated Tax (Rate) dated 28.06.2017. b. Regarding exclusion of any component of expenditure upon imported goods (Ocean freight) while determining their […]
In re M/S PDCOR Limited (GST AAR Rajasthan) Whether service provided by the applicant is correctly classified under SAC Code 9983. Whether JDA falls under the definition of Local Authority or Governmental Authority or Government Entity. Whether the services being provided by M/s PDCOR Ltd. in the said case are exempted from GST under the serial […]
As per rule 18 of the Central Goods and Service Tax (CGST) Rules, 2017, every registered taxpayer is required to display the GST registration certificate in a prominent site at the principal place of business and also at every additional place of business.
Trade & Industry is in the panic situation, especially after Advance Ruling by Karnataka Advance Ruling Authority in the case of COLUMBIA ASIA HOSPITALS PRIVATE LIMITED where the question on which advance ruling was sought on below matter: Whether the activities performed by the employees at the corporate office in the course of or in […]
The Central extended the due date of GSTR-1 & GSTR-3B for taxpayers registered in Kerala, Mahe (Puducherry) and Kodagu (Karnataka), the due-dates are mentioned below: Notification No. 36/2018 – Central Tax Dated 24th August 2018 1. The return in FORM GSTR-3B for the months of July, 2018 and August, 2018, shall be furnished electronically through […]
CBIC extends due dates for quarterly furnishing of FORM GSTR-1 for taxpayers taxpayers registered in Kerala, Mahe (Puducherry) and Kodagu (Karnataka) with aggregate turnover of upto Rs.1.5 crores for the quarter July, 2018 to September, 2018 vide Notification No. 38/2018 – Central Tax Dated: 24th August, 2018. Government of India Ministry of Finance (Department of […]
CBIC extends due dates for furnishing of FORM GSTR-1 for taxpayers registered in Kerala, Mahe (Puducherry) and Kodagu (Karnataka) with aggregate turnover of more than Rs. 1.5 crores for the months of July, 2018 and August, 2018 vide Notification No. 37/2018 – Central Tax Dated: 24th August, 2018. Government of India Ministry of Finance (Department […]
As per GST provisions, October 20, 2018 is the definite time limit for availing input tax credit on any inward supplies for the previous financial year ending March 31, 2018. This timeline is based on the due date for September month return. Is this time limit good in law? If GSTR-3B in lieu of GSTR-3?
