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...
Non-availment of drawback: The third proviso to sub-section (3) of section 54 of the CGST Act states that no refund of input tax credit shall be allowed in cases where the supplier of goods or services or both avails of drawback in respect of central tax.
The evolving GST regime is no less than a farrago of implementation challenges and transmuting tax regulations. Amidst this whirlwind of evolutionary changes, Taxologists are struggling to stay abreast of the latest changes. In a pursuit of finding a robust solution that simplifies taxation end-to-end, leading taxologists are adopting technology to automate GST. Industry leader, […]
Advance Ruling has been sought on whether such goods supplied to the branches in states other than West Bengal can be valued in terms of the Cost Price under the Second Proviso to Rule 28 of CGST Rules, 2017, instead of 90% of MRP as required under the First Proviso of the same Rule.
Get your pending GST refunds on export of goods sanctioned quickly. CBEC is observing GST refund fortnight across all its field formations from 15th – 28th March, 2018 to deal exclusively with the pending GST refund claims (IGST & ITC.)
Special Drive to liquidate all pending IGST Refunds by observing a special drive IGST Refunds Fort-night beginning from 15-3-2018 to 29-3 2018.
In the Guidance Note on CGST Transitional Credit, various checks have been prescribed in relation to the various entries provided in various tables of TRAN The verification in terms of the above mentioned Guidance Note has to be conducted in respect of the list of top 50,000 GSTINs in the order of transitional credit availed.
As you are aware, taxpayers sending or receiving goods are required to generate e-way bill for such movement of goods, as provided in Section 138 of the CGST Rules, 2017. The e-way bill is to be necessarily generated for movement of goods in certain cases
As we all are aware that under the GST regime, all the major three acts i.e. Central Excise Act, Service Tax Act & VAT Act are merged and the system prevalent under the GST is creating the refunds, almost for every dealer especially for exporters and the dealers those are purchasing the goods as a raw material at higher rates and ultimately manufacture goods are covered under the Lower Tax ability.
In Re. M/s Indo German Brakes Private Limited (AAR Uttarakhand) In the present case Disc Brake Pads and Shoes are nowhere referred to as the friction material and articles thereof and are known as parts of motor vehicle. Further, Disc Brake Pads and shoes also qualify the test to the effect that they are suitable […]
In re M/s Kanam Industies (AAR Uttarakhand) (a) What is the interpretation of the term three wheeled powered cycle Rickshaw as provided under Sl. No. 190 of the Schedule I to Tariff Notification. Held- Three wheeled Powered Cycle Rickshaw would not cover an Auto Rickshaw and would only cover an ordinary Cycle Rickshaw to which […]
