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 issue was whether buyers can claim ITC when suppliers default on tax payment. The court upheld denial, emphasizing ITC is cond...
Goods and Services Tax : The article explains when GSTAT appeals are maintainable and outlines key filing conditions. It highlights timelines, pre-deposit ...
Goods and Services Tax : The central issue was whether incomplete notices satisfy legal requirements. The Court ruled that mere reproduction of statutory l...
Goods and Services Tax : The issue was whether the 2019 amendment to Section 54 could limit earlier refund claims. The Court ruled that the amendment is pr...
Goods and Services Tax : April 2026 GST rulings addressed SCNs, limitation, refunds, registration cancellation, recovery, and natural justice in tax procee...
Goods and Services Tax : Authorities uncovered fraudulent ITC claims based on fake invoices without actual supply of goods or services. The accused was arr...
Goods and Services Tax : The representation highlights ambiguity in whether the ₹2.5 crore ITC threshold should be annual or cumulative. It emphasizes th...
Goods and Services Tax : Authorities arrested the key accused for orchestrating fake ITC claims and fictitious export transactions. The case highlights str...
Goods and Services Tax : Authorities uncovered fraudulent ITC claims exceeding ₹8 crore without actual supply of goods. The ruling highlights that ITC is...
Goods and Services Tax : The case highlights that summons lacking details of the underlying inquiry violate procedural fairness. It underscores the need fo...
Goods and Services Tax : The issue was whether two adjudication orders for the same tax period constituted overlapping proceedings under GST law. The court...
Goods and Services Tax : The issue was whether a taxpayer could seek revocation after missing the statutory deadline due to non-filing of returns. The cour...
Goods and Services Tax : The case involved GST cancellation for non-filing of returns during financial hardship post-Covid. The court allowed manual revoca...
Goods and Services Tax : The issue was whether an adjudication order ignoring GST already paid under reverse charge could be challenged. The court allowed ...
Goods and Services Tax : The issue was whether recovery proceedings should continue during a pending GST dispute. The court granted relief by requiring a 1...
Goods and Services Tax : This case highlights how delays in filing appeals against adverse GST orders weaken the department’s legal position. It undersco...
Goods and Services Tax : This case examines delays in transferring non-priority files after departmental restructuring. It mandates systematic redistributi...
Goods and Services Tax : This case highlights lapses in examining tribunal orders before filing revisions. It mandates detailed legal analysis and reasoned...
Goods and Services Tax : The ruling highlights gaps in recovery proceedings due to unclear role allocation. It strengthens the system by redefining respons...
Goods and Services Tax : The GST portal launches an Excel-based IMS Offline Tool to help taxpayers efficiently manage and process invoices. It enables bulk...
With reference to the above referred Trade Circulars, the activity of GST data migration and distribution of Provisional Ids and Access Token is in progress since 14th November 2016. This activity has been carried out by Maharashtra GST Department in stage-wise manner in different 14 phases.
It’s the employees who help an employer retain his customers and their welfare should be a priority always. But what happens when he has to pay taxes for making them happy too? GST has brought in this weird situation when employers are thinking twice about the value of gifts they should give to their employees and whether the perquisites should be continued or discontinued.
Below list include List of Services which are exempt from Goods & Services Tax (GST). You are requested to Confirm the same from relevant Law, Circular and Notifications.
52 Important Services available on GST Portal Includes GST REG-01, Form GST REG-29, Form GST CMP-01,Form GST CMP-02, Intimation to pay tax under composition levy, Form GST CMP-03, Intimation of details of stock on date of opting for composition levy, Form GST CMP-04, Withdrawal from composition levy, Form GST ITC-01, Form GST ITC-03, Stock Statement, Application for filing clarification, FORM GST REG-14, FORM GST REG-14, Track Application status, PMT-03, PMT-02, PMT-01, GSTR-3B, GSTR-1, GSTR-1A, Table 6A of Form GSTR-1, GSTR-2, GSTR-2A, GSTR-3, GSTR-4, GST ITC-04 and Form GST Trans-1
GSTR-4 offline utility has been put into Public Domain. Now It can be downloading from GST portal by following below link. https://www.gst.gov.in/downloads
Notification No. 54/2017 –Central Tax, 30-10-2017 and Notification Nos. 52-53/2017-Central Tax, both dated 28-10-2017 and Notification Nos. 41-44/2017-Central Tax, all dated 13-10-2017 have been issued for this purpose.
The functionality of Table 6A of Form GSTR 1 is now available on GST Portal. Taxpayers can file their export data from the month of August 2017 onwards. This will enable the exporters to get IGST refund from Customs.
Question 1. I am a resident of Delhi having no business in Delhi or elsewhere but I have a commercial property in NOIDA on which I receive a rent of Rs. 25 lakhs. Where should I take registration and what tax should I pay ? Answer: As you do not have a place of business […]
The Goods and Services tax (GST) to be levied on gold jewellery has been fixed at the rate of 3% of its sale value. Though this is slightly more than the tax attracted by gold earlier, it is less than the 5% rate that was being anticipated initially, and is likely to benefit the gold jewellery industry.
Intimation to pay tax under section 10 (composition) by newly registered dealers declaration by the registered persons to the effect that they are eligible to avail the input tax credit under sub-section (1) of section 18
