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...
E-WAY BILL PROVISION IN RAJASTHAN AS APPLICABLE FROM 20.05.2018 ♣ Vide Notification No. F.17 (131) ACCT/GST/2017/3199 DT. 26.03.2018, the Commissioner of State Tax (Rajasthan) has notified that the provisions of rule 138 (E-WAY BILL provisions) for movement goods covered under Schedule I, II, III, IV, V & VI i.e. all goods within the state of […]
Explanation of provisions of rule of 42 of CGST Rules 2017 by practical example :
Govt notifies GST Refund Sanctioning Authorities under Madhya Pradesh Goods and service tax Act, 2017 vide Order No. 04/2018 dated 18/05/2018 based on amount of refund.
Assam joined the list of States that have rolled out the e-way bill system for intra-State movement of goods on 16th May, 2018. Rajasthan would be doing the same on 20th May, 2018 thereby taking the number of States / Union Territories that would have rolled out the e-way bill for intra-State movement of goods to twenty. Further, as you all know intra-State movement of goods would be implemented throughout the country by 3rd June, 2018.
Council has decided to enforce e-way bill for intra-State movement of goods from 1st June, 2018 in Goa. No E-Way Bill is required to be generated for intra-State movement of all goods within Goa, except for intra-State movement of following 22 goods of consignment value exceeding fifty thousand rupees.
e-way bill shall be required to be generated where movement of goods commences and terminates within Union Territory of Daman and Diu WEF 25th May 2018
e-way bill shall be required to be generated where movement of goods commences and terminates within Union Territory of Dadra and Nagar Haveli WEF 25th May 2018
e-way bill shall be required to be generated where movement of goods commences and terminates within Union Territory of Chandigarh WEF 25th May 2018
In order to effectively monitor the issue of refund claims in GST and its disposal by each States, GSTN has developed a web based tool for which the data for the State has to be entered from the Headquarters. Date wise data collected from each districts has to be consolidated by the Nodal Officer in the Headquarters and the details has to be entered in the tool at the end of each working day. For this purpose 3 proformas are prepared for collecting the data from the districts which are attached as Annexures.
It the 27th meeting held on 4th May, 2018, GST Council, the high powered Constitutional body to take decisions on levy and administration of Goods and Service Tax in India considered various issues and concerns and made recommendations. These recommendations are subject to detailed consideration by Group of Ministers or other bodies and shall be implemented in due course.
