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...
The contract for Erection, Procurement and Commissioning of Solar Power Plant falls under the ambit Works Contract Services (SAC 9954 ) of Notification no. 11/2017 Central Tax (Rate) dated 28 June, 2017 and attracts 18% rate of tax under IGST Act, or 9% each under the CGST and SGST Acts, aggregating to 18%.
In re Jaimin Engineering Pvt Ltd (GST AAR Rajasthan) A supplier of service will have to register at the location from where he makes Taxable supplies or is supplying Taxable services if his aggregate turnover in a financial year exceeds twenty lakh rupees (ten lakh rupees in any of special category states). While supplying services […]
Its been 1 Year since implementation of GST in India. In this article we will discuss about the procedure to be followed after filing application for Cancellation of GST Registration i.e. REG-16.
It is learnt that preparations are underway to celebrate GST day on 01.07.2018. I wish to bring to your attention, the alienation felt by the cadre of Superintendents of Central Excise to any such celebrations.
One of the most frequently asked and discussed query under GST by clients and practitioners alike has been the tax implications in the case of scenarios where the billing and shipping addresses are different, or the customer and consignee are two different parties.
GST will be applicable on the supply of ENA which is used for the manufacturing of alcoholic liquor for human consumption. Accordingly the suppliers of ENA are required to be registered under GST Act & GST is to be levied on the supply of ENA. It is further informed that as per entry no. 25 of Schedule-III of the notification no. 01/2017 State Tax (Rate) dt. 30.06.2017 & 01/2017- Central Tax (Rate) dt. 28.06.2017 the supply of ENA is exigible to be taxed @ 18% GST.
1st July 2018 to be celebrated as ‘GST day’, to commemorate the first year of the unprecedented reform of Indian taxation GST is a fitting tribute to spirit of cooperative federalism as all decisions in the 27 meetings of GST Council taken by consensus GST – ‘ONE NATION, ONE TAX, ONE MARKET’- binds India into […]
There are views prevailing regarding no requirement of GST registration or compliances by Share Sub Brokers / Mutual Fund Agents. While the same is not correct on the following grounds
Excel sheet for reconciliation of Books with GSTR1 and GSTR 3B monthly like a GST utility This sheet usefull for reconciliation of Books with GSTR 1 and GSTR 3B monthly quarterly as per requirement, Difference if any then show in figures as well as tabular graph so this find out easily difference if any in […]
Introduction GST is levied on any activity that falls under the ambit of ‘Supply’ as per section 7 of CGST act, normally the GST is charged on the transaction value of the goods as determined by applying sec 15 of CGST act. However, in respect of second hand goods, a person dealing is such goods […]
