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...
The compliance burden of filingGST returns should be made simple by way of single return and that too in greater intervals of say six monthly instead of monthly or quarterly.
When an owner of land transfers his rights of developing a land to a government, local authority or corporation, they use the same land for infrastructure projects such as road widening, metro rail projects, park, garden, schools, new roads or for any other projects of public utility.
E-way bill is required for the movement of goods in relation to a supply as per the Section 7 of CGST Act, for reasons other than supply – that means even though there is no supply according to the act, but whenever there is a movement of goods, it is necessary to generate E-way bill, and for inward supplies from unregistered person
Union finance secretary Hasmukh Adhia today said the proposed new single page GST return filing system will be in place over the next three to six months as per which credit could be given on a provisional basis once the supplier uploads the sales invoice.
Recently it has been reported in the media that post the decision of Hon. Delhi High Court in the case of Cellular Operators Association of India and Others vs UOI and Others 2018-TIOL-310-HC-DEL-ST, such carry forward will not be permitted. We beg to differ with the said view. In order to appreciate our view it is first worthwhile to consider the ruling of Delhi High Court.
In this article, an attempt has been to highlight the issues involved in computation of the refund amount attributable to unutilised ITC pertaining to Zero rated supplies made without payment of tax.
Whether the whole (Sheep/Goat) animal carcass in its natural shape in frozen state in different weight and size packed in LDPE bags without mentioning the weight and one or two such LDPE bags further packed in HDPE bags being supplied to Army by applicant against tender shall qualify as product put up in unit container?
Grounds advanced for inclusion of transitional credit in Net ITC for determination of Refund amount: There is view expressed in recent article by a learned friend that in terms of section 140 (entitled to take), taxpayer avails the transitional credit afresh under GST and thereby it is permissible to include them in Net ITC and the IT processes in place also supports this contention.
Whether accumulated credit by way of Krishi Kalyan Cess (KKC) as appeared in the Service tax return of Input Service Distributor (ISD) ON June 30, 2017 which is carried forward in the electronic credit ledger maintained by the company under CGST Act 2017, will be considered as admissible input tax-credit?
M/s Crux Biotech India Private Limited (GST AAR Andhra Pradesh) Issue- The grain based extra neutal alcohol, which slab under somes in GST era. Is this comes under 18% or exempted or any other tax category? Held- Under Section 98(2) Advance Ruling Authority shall not admit the application where the question raised in the application […]
