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...
Commissioner of State Tax, Maharashtra, hereby with effect from 1st April 2018 pleased to delegate power and duties to Deputy Commissioner related to E-way Bill implementation.
Mobile E-Way Bill is a mobile SMS based generation of e-way bill. This is meant for small tax payers, who may not have IT systems and may not have large number of transactions for e-way bill generation in a day. This can also be used by the tax payers to generate e-Way Bill, in the emergency cases like night, for the urgent movement of transactions.
In its 24th and 25th GST Council meeting, the GST Council announced that the facility for generation, modification and cancellation of e-way bills is being provided on trial/ voluntary basis on the portal ewaybill.nic.in. The E-Way Bill Rules 138 & 138A notified vide Notification No. 27/2017-Central Tax, dated 30.08.2017
E Way Bill System was made mandatory for interstate movement of goods from 1st February 2018 and for intra state from 1st June 2018. However the system could not hold the load of the numerous E Way Bills generation and crashed on the very 1st day and forcing government to extend the trail run period.
1. No basis for refund in deemed export. Explanation to Section 54 of CGST Act, 2017 provides that ‘refund’ includes refund of tax paid on zero-rated supplies of goods or services or both or on input or input services used in making such zero-rated supplies, or refund of tax on the supply of goods regarded as deemed export or refund of unutilized input tax credit under subsection (3).
Touted as an anti-evasion measure, E-way bill has been made mandatory for inter-state movement of goods from April 1, 2018 after technological glitches forced the government to defer the implementation from the initial rollout date of February 1, 2018.
Final Monthly collection figures of GST The revenue collection figures under GST including CGST, SGST, IGST and cess for the period July 2017 – February 2018 paid in the period July 2017 – March 2018 is as follows: (Figures in Rs. Crores) Month GST Collection August 93,590 September 93,029 October 95,132 November 85,931 December 83,716 […]
On day-1, total of 2.59 lakh e-Way Bills were generated on the e-way bill portal. Till 2:00 pm today, 2,04,563 e-way bills have been generated. A total of 11,18,292 taxpayers have registered on e-Way Bill Portal till date. Further 20,057 transporters have enrolled themselves on the e-Way Bill Portal.
Article discusses due dates for filing of following forms falling due during 1st April 2018 to 30th June 2018. GSTR-1, GST TRAN-2 GSTR-3B GSTR-4 GSTR-5 GSTR-6 GST Calendar Up To June – 2018 FORMS PERIOD LAST DATE DAYS REMAINING CONDITION GSTR-1 Feb 18 10-04-2018 8 Days Left Persons having aggregate turnover of more than 1.5 […]
In line with commitment of government to liquidate all pending GST refunds, the Central Board of Indirect Taxes and Customs (CBIC) has successfully concluded refund fortnight cum special drive from 15th March, 2018 to 31stMarch, 2018.
