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...
Facility to apply for Advance Ruling has been enabled on GST Portal (refer Rule 104(1) of the CGST Rules, 2017). This form will enable an applicant to make an application, for obtaining advance ruling on the GST Portal and make required payment of fees.
GST law requires suppliers of goods and services to pass on any reduction in the rate of tax or the benefit of Input Tax Credit to consumers by way of commensurate reduction in prices. If this is not done, consumers can approach the National Anti-profiteering Authority (NAA), for redressal of complaints.
There may be some transporters, who are not registered under the Goods and Services Tax Act, but such transporters cause the movement of goods for their clients. They need to enroll on the e-way bill portal to get 15 digit Unique Transporter Id.
MGST procedure to be followed in case of interception of conveyances for inspection of goods in movement and detention, release and confiscation of such goods and conveyances.
M/s Manipal Academy for Higher Education, University Building, Madhav Nagar, Manipal, Udipi, Karnataka — 576 104, (herein after referred to as MAHE / Applicant) having GSTIN number 29AAETM8695B1Z4, have filed an application, on 04.12.2017, for advance ruling under Section 97 of COST Act,2017, KGST Act, 2017 & 1GST Act,
i. Whether the amount recovered from post graduate course candidates as compensation on certain contingencies, is liable to GST in the hands of Manipal Academy of Higher Education? ii. Whether the amount recovered from employees as notice pay recovery for not serving agreed notice period is liable for GST? iii. Whether fees forfeited from students on discontinuing the course, before the term, is liable to GST?
In re Rajashri Foods Pvt. Ltd. (AAR Karnataka) The transaction of transfer of business as a whole of one of the units of the Applicant in the nature of a going concern amounts to supply of service. The transaction of transfer of one of the units of the Applicant as a going concern is covered […]
It is held that the cleaning services supplied by the applicant to the Northern Railways are not exempted under S. No. 3 of the Notification No. 09/2017 — Integrated Tax (Rate) dated 28.06.2017, as amended by Notification No. 2/2018 — Integrated Tax (Rate) dated 25.01.2018 and parallel Notifications of CGST and SGST.
Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as mentioned below for furnishing the details of outward supply of goods or services or both.
One of the Key feature of GST is Concurrent jurisdiction for levy & collection of GST by the Centre & the States. This feature of GST lead assessee to Know the one Jurisdiction between Central and State. Since two Central and State jurisdictions are involved in GST administration, knowing whether assess has been assigned to Central government Jurisdictional tax authorities or State Government Jurisdictional Tax authorities is being matter of concern in initial stage of Its Implementation.
