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...
Since the liability of GST is determined based on the supply, the place of supply under GST is necessary to be determined to conclude on the nature of supply, whether a transaction is an Intra state supply or an Interstate supply. The place of supply is determined as per Section 10 of IGST Act, discussed […]
As per Section 7 of CGST Act, the term ‘Supply’ includes: All forms of supply including any sale, transfer, barter, exchange, license, rental, lease or disposal of goods or services or both The transaction is in the course or furtherance of business The transaction is for a consideration Import of services whether or not in […]
Article discusses 1. What is GST? 2. Who is Tax Deductor under GST? 3. TDS under GST 4. Value of Supply for Tax Deduction under GST 5. Tax Deduction under GST from the Bill of Works Contractor 6. Deduction of Tax in Transitional Stage from VAT to GST 7. Registration of Tax Deductor at Source under GST 8. Essential Documents Required for Registration of Tax Deductor at Source under GST
The company is registered as Outdoor Caterers under the GST Act. It was also registered in the same category under service tax regime The company is engaged in the business of supply, by way of and as a part of and in any other manner whatsoever of goods, being food and any other article for human consumption or drink.
In re Khilari Infrastructure Private Limited (GST AAR Maharashtra) Question -1 -Determination of GST leviable on operation and maintenance work order given by such Municipal Corporation. Answer : – Under GST Act, 2017, their services attracted CGST & SGST @ 9% each with effect from 01.07.2017 and CGST & SGST @ 6% each with effect […]
OUTCOME OF 27TH GST COUNCIL MEETING HELD ON 4TH MAY, 2018 GST Council today in its 27th meeting approved principles for filing of new return design based on the recommendations of the Group of Ministers on IT simplification. The key elements of the new return design are as follows. 1. Composition dealers and dealers having nil […]
In 27th GST council meeting, held on 4th May,2018 it is proposed that there will be 2% GST concession ( 1% each act i.e. CGST & SGST) (where tax rate is 3% or more) on B2C supplies, if payment is made through cheque or digital mode, subject to celling of Rs 100/- per transaction.
GST Council today in its 27th meeting approved principles for filing of new return design based on the recommendations of the Group of Ministers on IT simplification. What are the key elements of the new return design? What may be the effect? Is it going to complicate the system further or will it be easier like what we expected? All the answers are here, you just need to do sit back, relax & enjoy the write-up!
Merely of none mentioning of the vehicle no. in Part-B of E-Way Bill cannot be a ground for seizure of the goods. We hold that the order of seizure is totally illegal and once the petitioner has placed the material and evidence with regard to its claim, it was obligatory on the part of the respondent no.2 to consider and pass an appropriate reasoned order.
Two Group of Ministers Constituted to consider the issues relating to Incentivizing digital payments in the GST regime & Imposition of Cess on Sugar under GST.
