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...
It is amply clear that in case of refund of unutilized ITC accumulated on account of higher tax rates on inputs than the outward supplies of goods or services or both as provided u/s 54(3) of the CGST/SGST Acts, 2017, tax paid on inward supply of services used for making such outward supplies of goods or services of both, is not refundable.
A joint development agreement is an agreement between a land owner and a real estate developer to construct new projects. Two types of JDA are common: Area Sharing JDA and Revenue Sharing JDA. In a JDA the capital, construction and legal work is carried out by the builder whereas the land is provided by the land owner.
In case of New Registrants/Taxpayers, there is lot of confusion in respect to their jurisdictional offices, as at the time of GST registration; registrants are required to fill the ward/circle/range details of the state as well as center, in which their establishment/business falls.
The audit under the GST law owing to its first time is the next challenge not only for trade and industries also for professionals. Section 35(5) of CGST/SGST Act, 2017 (hereinafter referred to as “the Act”) envisages inter alia audit of every registered person whose turnover during a financial year exceeds the prescribed limit. The […]
ASSOCHAM being the pro-active Chamber of Commerce and Industries, has decided to organize an inter-active National Seminar on GST as per the following schedule to provide the ground level feedback to the Government to resolve implementation issues and provide platform to Industry to have valuable insight in to operation of GST.
Petitioner No.1 is a company registered under the Companies Act. Petitioner No.2 is one of its share holders. Petitioner-company is engaged in supply of wheat flour, meslin flour, cereal flour etc. Such activity would invite SGST and CGST at prescribed rates. However, even this is a matter of dispute between the two sides.
In re Ms. R.B. Construction Company (GST AAAR Gujarat) M/s. R.B. Construction Co. is not entitled, under sub-sections (3) and (6) of Section 140 of the CGST Act, 2017 and the GGST Act, 2017 to avail input tax credit. In respect of that part of supply made by M/s. R.B. Construction Co., wherein time of […]
The notification to waive the requirement of e-way bill for intra-state movement of goods has been rescinded with effect from 20th May.
Specific provisions related to Agent under GST Act: ♣ Definition of Agent: (Section 2(5) of CGST Act) Agent means the person who are engaged in supply of goods or services / recipient of goods or services on the behalf of others that’s say principal of such goods / services. Agent includes broker, commission agent, an […]
Division Bench of this Court has already found that the goods detained under a detention notice issued in terms of the CGST/SGST Act cannot be released unless a security equal to the amount demanded is insisted from the assessee
