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...
As per section 16 (1) of Central Goods and Services Act, 2017, the following supplies are considered as ‘Zero rated supply’: Export of goods or services or both Supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit Take Input Tax Credit for Zero rated supplies […]
GST comprises of the following levies: 1. Central Goods and Services Tax (CGST) [also known as Central Tax] on intra-state or intra-union territory without legislature supply of goods or services or both. 2. State Goods and Services Tax (SGST) [also known as State Tax] on intra-state supply of goods or services or both. 3. Union […]
In re The Banking Codes And Standards Board Of India (GST AAR Maharashtra) Whether GST is liable to be paid on the contribution made by Members towards ‘Annual Membership Fees and registration fees’ to the Corups Fund of Banking Codes And Standards Board Of India (BCSBI) and recurring expenditure being incurred? We find that the […]
The Applicant who is a supplier to SEZ units and developers shall be liable to pay tax when supplying to Units and Developers of Special Economic Zones subject to the provisions of Section 16 of the Integrated Goods and Services Act, 2017. This Ruling is valid subject to the provisions under Section 103 until and unless declared void under Section 104(1) of the GST Act.
In re M/s Kei Industries Limited (GST AAR Rajasthan) Also Read AAAR Ruling- GST Advance ruling cannot be given on transaction prior to date of Application for Advance Ruling FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,RAJASTHAN The Issue raised by the applicant is fit to pronounce advance ruling as it falls under ambit […]
Discover the classification of Ayurvedic Products by Akansha Hair & Skin Care Herbal Unit Pvt Ltd for GST purposes. Read the full text of the order by the West Bengal Appellate Authority.
Tax Audit Season is commencing soon. With introduction of GST and amendment to Form 3CD, tax audit for AY 2018-19 poses new challenges. This write up enlists probable challenges and suitable solutions.
Tax Evasion in Post-GST Regime The number of cases of Tax Evasion reported post-GST regime are given in Table below: Period Detection No. of cases Amount in Crore July 2017 to June 2018 1205 3026.55 The nature of cases include misuse of Input Tax Credit, mis-declaration in the GST Returns, tax declared in GST Returns […]
Arjuna, like heavy showers these tax payers are enjoying and following are the few major services exempted-1. Services by an old age home run by State/Central Government or by a body registered under 12AA of Income Tax Act) to its residents (aged 60 years or more) against consideration upto Rupees 25000 per month per member where Consideration is inclusive of charges for boarding, lodging and maintenance.
The Circular No. 28/02/2018-GST, dated 08.01.2018 as amended vide Corrigendum dated 18.01.2018 was issued to clarify GST rate applicable on catering services, i.e., supply of food or drink in a mess or canteen in an educational institute.
