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 GST demand can exceed the show cause notice. The court held that such expansion violates Section 75(7) and m...
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 : 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 Court examined whether ITC can be denied when the supplier fails to deposit tax. It upheld the provision, ruling that ITC depe...
Goods and Services Tax : The authority examined whether automatic service charges violate consumer rights. It ruled that default billing of such charges is...
Goods and Services Tax : The Tribunal remanded the case after finding that ITC reversals on unsold inventory were not adequately examined. It directed fres...
Goods and Services Tax : The issue was delay in filing appeal due to alleged non-service of notice. The court allowed appeal filing with delay condonation ...
Goods and Services Tax : The issue involved challenging a GST order through writ instead of appeal. The court allowed withdrawal and permitted filing appea...
Goods and Services Tax : CBIC has amended Notification No. 9/2025-Union Territory Tax (Rate) to revise tariff entries under UTGST schedules from May 1, 202...
Goods and Services Tax : CBIC has amended Notification No. 9/2025-Integrated Tax (Rate) to revise tariff entries under IGST schedules in line with Finance ...
Goods and Services Tax : CBIC has amended Notification No. 9/2025-Central Tax (Rate) to revise tariff entries in GST schedules in line with Finance Act, 20...
Goods and Services Tax : The data highlights a sharp increase in GST collections driven by import-related IGST. It confirms strong revenue performance and ...
Goods and Services Tax : This case highlights how delays in filing appeals against adverse GST orders weaken the department’s legal position. It undersco...
If Payment status is PAID, then the VIEW RECEIPT button is enabled and Taxpayer can view the receipt and also download the receipt after clicking on the VIEW RECEIPT button. In case of any other Status of challan (other than PAID), Taxpayer will be able to View the Challan.
To view your complete profile on the GST Portal, perform the following steps: Access the www.gst.gov.in URL. The GST Home page is displayed. Login to the GST Portal with valid credentials. On the top right corner of the page displayed, click the down arrow appearing next to your username, and then click on the My Profile option.
What are the GST refund options available to the exporters? Answer: An eeporter would be eligible to claim refund under one of the following two options, namely –(a) He may export under bond, without payment of IGST and claim refund of unutilized input tax credit in;
As most of the taxes paid by the retailers are not eligible for input tax credit in the current regime as stated above, cascading of taxes results in cost going up for the retailer. Ultimately the consumer bears the tax burden by paying higher price for the product.
Krishna, GST Law came into force from 1st July 17. It means the school of GST is started and the last exam of school of VAT have to be given. So please tell about how to do the preparation of this last exam.
Rule 56,57 and 58 of Central Goods and Services Tax (CGST) Rules, 2017 specifies the book to be maintained by registered persons, Generation and maintenance of electronic records and Records to be maintained by owner or operator of godown or warehouse and transporters.
The GST council, the key decision-making body that will take all important decisions regarding the GST, will have representation from the central government as well as all the state governments.
The common notion exists in the market that Lawyer is outside the purview of GST. However, this is false perception after analyzing the provision in a detailed manner. Services provided by an advocate are taxable under GST.
Composition Scheme How do I opt for the Composition Scheme? What are the steps involved in applying to Opt for the Composition Scheme on the GST Portal? To opt for the composition scheme on the GST Portal, perform the following steps: 1. Access the https://www.gst.gov.in/ URL. The GST Home page is displayed. In case of New […]
How can I view or download the Registration Certificate? To view or download the Registration Certificate, perform the following steps: 1. Login to the GST Portal with the valid credentials. 2. Click the Services > User Services > View or Download Certificates command.
