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...
Question No. 1: How to claim refund of IGST paid in course of supply to SEZ unit under zero rated supply? Answer: Please refer to the circular no 17/2017. Question No. 2: GST for the education counseling agencies contracted by the overseas universities- will it be covered under export or not?? Commission earned in foreign […]
GST has been applicable from 1st July but Sales tax department has issued notification regarding VAT Audit on 8th December. Please explain in details regarding VAT Audit.
The Taxable Event under GST is Supply of Goods or Services or Both. GST Law, by Levying Tax on goods and/ or services, departs from the Historical Concepts of Taxable Event under State VAT laws, Excise Laws and the Service Tax Laws i.e. Sale, Manufacture and Service Respectively.
Issues with regard to slowness of AIOs [all-in-ones] have been brought to my notice. Discussions have been held with the representatives of M/S TCS, who are our vendors for the network/ AIOs and Wipro software application team. Accordingly following advisory is issued to the field formation for immediate action.
The refund applications in respect of the Export of Goods with payment of tax-to be dealt by Custom Authorities. The refund application is respect of the following contingencies shall be dealt as given below:
It can be concluded that cess levied under the building and other construction workers cess act, 1996, is not an indirect tax, hence it is out of the ambit of goods and services tax act.
We should ensure the completeness of our input tax credit claim under GST with proper internal control and check system because it will involve financial impact in the company. This article discussing about some of the mandatory checklist we should maintain in our day to day system to ensure our input credit under GST.
Articles Covers Introduction to Job-work Procedure in GST, Meaning of job-work for GST, Job-work procedural aspects under GST, Accounts & records,- Delivery Challan, Job-work procedural –Flow chart, Job work Charges,Time Limits for the return of processed goods, Waste clearing provisions,Form ITC-04 and Authors Remark on Job-work Procedure in GST.
GST Composition Scheme is a special scheme meant for small businesses who find complying due compliances say keeping detailed records, filing regular returns under GST laws are burden. A small business who registered under GST Composition Scheme will enjoy certain benefits like concessional rate of tax, filing of quarterly returns instead of monthly return etc. […]
Impact of GST on Construction Industry- From Works Contract – Taxability Under Old Law- GSt Destination of Works Contract- Time of Supply- Place of Supply- Input Tax Credit- Refund Provision- Important Issues
