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...
Applicant has sought for Advance Ruling on the question that Whether the amount paid to dealer towards ‘rate difference’ post supply can be considered for the purpose of arriving at the ‘transaction value’ in terms of Section 15 of the Central Goods and Service Act’2017 ?. But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 29.05.2018, even prior to personal hearing.
Applicant has sought for Advance Ruling on the applicability of GST for slump sale and also GST applicability on the stock which is part of slump sale. But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 17.04.2018, even prior to personal hearing.
In Re M/s H&M Hennes & Mauritz India Pvt. Ltd. (GST AAR Karnataka) Whether the auxiliary services provided by H&M Hennes & Mauritz India Private Limited to Plus Trading Far East Limited, Hong Kong in terms of Auxiliary Services Agreement dated 19th January 2015 (effective from 01 February 2015) qualify as Export of Services under […]
In Re United Breweries Limited (GST AAR Karnataka) (a) Whether beer bearing brand/s owned by M/s United Breweries Limited (Brand Owner/UBL) manufactured by Contract Brewing Units (CBUs) out of the raw materials, packaging materials and other input materials procured by it and accounted by it and thereafter selling such beer to various parties under its […]
In re M/s B. M. Industries (GST AAR Haryana) The applicant, on merger of his proprietorship firm as a going concern with a private limited company, is not liable to pay tax under CGST/SGST Act on the fixed assets and currents assets including stocks of raw material, semi-finished and finished goods. The input tax credit […]
Notification No.27/2018-(ST)-Specifying the goods which may be disposed off by the proper officer after its seizure having regard to the perishable or hazardous nature, depreciation in value with the passage of time, constraints of storage space or any other relevant considerations of the said goods.
On or after the 1st July 2018, no e-way bill shall be required to be generated for the intra-State movement in the State of Maharashtra if Consignment value of the goods Not exceeding Rs. 1 Lakh
Reeling from the messy implementation of demonetisation in November 2016, rolling out of half- baked Goods and Services Tax (GST) came as a tide in the lives of Indian businesses and taxpayers. Rightly learned from the natural law theory that being flawless is not something which happens at once, it’s a process of crawling, falling […]
1. Who can file an appeal to the appellate authority a. Any aggrieved assessee under Sec 107(1); b. Department under Sec 107(2). 2. Time limit for filing an appeal a. Appeal by other person:- Within 3 months from the date of communication of the said decision or order c. Appeal by department:- Within 6 months […]
Naga Distributors Vs. UOI & Ors. (Kerala High Court) High Court held that If the uploading of FORM GST TRAN-1 is not possible for reasons not attributable to the petitioner, the authority will also enable him to take credit of the input tax available at the time of migration. FULL TEXT OF THE HIGH COURT […]
