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...
Article contains update for the Month of June 2018 related to GST, Excise, Service Tax, Customs & VAT which includes Summary of Notifications, Circulars, Advance Rulings, Important Case Laws and announcements made by Government.
Section 17(5) of Central Goods and Services Act, 2017 contains the list of Goods and Services on which input tax credit (ITC) shall not be available. In this article we have compiled the list of Goods and Services on which input tax credit (ITC) shall not be available and also reproduced below the extract of Section […]
This article will help you to get to know about the provisions related to the filing of returns under GST Laws, including the type of returns to be filed along with their due dates for filing of such returns.
Article explains what is Input Service Distributor with Its Need and definition, Interpretation of ISD under section 2 (61) of CGST Act, 2017, Input Service (Section 2 (60) of CGST Act, 2017), ISD Registration, Manner of Distribution of Credit by Input Service Distributor (ISD), what If ISD and recipients are in same state or different […]
Today Era most popular Topic Goods & Service Tax. GST is a significant Indirect Tax reform in the country. GST is a combination of 27 Indirect taxes levied at central and state level into a single Tax i.e. GST .Major Impact of GST are mitigation of Double Taxation , Elimination of cascading effect & Establishing […]
Circular No. 27/01/2018-GST dated 04 Jan 2018 (point no. 5) mentions applicability of threshold limit (of 10 or 20 lakhs under GST Act) to supplier under e-commerce business pertaining to business of Homestay. In case of other e-commerce operator registration is Mandatory for all supplier.
Arjun (Fictional Character): Krishna, E-Way is now been fully implemented on inter as well as intra state transportation of goods, Taxpayers are aware of generation of E-Way bill on Normal Sale and Purchase transactions but still they have a confusion regarding generation of E-Way bill on other transactions.
These rules may be called the Goods and Services Tax Settlement of Funds (Second Amendment) Rules, 2018. In the Goods and Services Tax Settlement of Funds Rules, 2017, in rule 11, for sub-rule (3), the following shall be substituted, namely:—
Whether transportation charges received by the applicant are liable to GST, especially when the applicant is not a goods transport agency (GTA)
Applicant (‘GKB Lens Pvt. Ltd.’) is an importer and seller of Optical Lenses and Frames for Spectacles and Accessories, etc (goods) having head office in West Bengal. These goods are transferred to branches in other States. Applicant wishes to understand valuation for the purpose of charging GST on such transfer of goods.
