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...
In the light of the direction given by Hon’ble Rajasthan High Court in C.W. No. 15239/2017 titled as Rajasthan Tax Consultants Association Vs UOI & Ors. We are enclosing list of E-mail addresses of CGST Divisions of Rajasthan.
GST site is working properly and CA’s and Practitioners have created negative atmosphere to increase their remuneration and fees for filing GST which is quite unacceptable. We as a GST Practitioners feel that this irresponsible statement of Shri Rajivji Jalota is to hide the shortcomings of GSTN network to provide suitable facility to file return and other compliances.
After two and half months from GST reform now taxpayer started to clear gist of GST. The primary pre- requisite for smooth implementation of GST is the understanding provisions of law so that to do the business smoothly which is still at nascent stage specifically for small taxpayer. Small businesses are yet to prepare for substantial increase in compliances and hence facing many challenges during implementation of GST.
GST : Small Traders/Manufacturers/Restaurants can now opt for availing the Composition Scheme till September 30, 2017 You can now opt for availing the Composition Scheme till 30th September, 2017 and avail its benefits from 1st October, 2017. Those with annual turnover upto Rs. 75 Lakh* can opt for Composition Scheme in which case the tax […]
following criteria should be followed for the division of taxpayer base between the Centre and the States to ensure single interface: i. Of the total number of taxpayers below Rs. 1.5 crore turnover, all administrative control over 90% of the taxpayers shall vest with the State tax administration and 10% with the Central tax administration;
You may be aware that Section 171 of the Central Goods and Services Act, 2017 (Act) provides that the reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on by the supplier to the recipient (of such goods or services) by way of commensurate reduction in prices.
The value of supply of services falling under the said Sl. No. are eligible for one third deemed deduction, on account of Transfer of Land or Undivided Share of land, if the transaction value includes the value of the land transferred as per and as delineated in para 2 of the said Notification. This one third deemed deduction on account of transfer of Land or Undivided Share of land is irrespective of the actual value of the land transferred. However, the said deemed deduction is not available when there is no transfer of land or undivided share of land.
Provisional Ids and Access Token of Phase 12 dealers, are now made available by GSTN. Dealer can obtain their Provisional Ids from department’s portal www.mahavat,gov.in, using their login credentials. The list of all such dealers is published under GST Tab on Mahavat portal. This phase 12 mainly considers the 460 dealers whose Provisional IDs are recently restored.
CA. Sanjeev Singhal GST On Transport of Goods by Road service still in loop. Most ambiguous is the GTA [ Goods Transport Agency ] services which is generally in discussion and the most contentious issue of the day. But has any one discussing the transport services other than GTA. In most of the transport services […]
Requirement of Credit Note in GST:-A supplier of goods or services or both is mandatorily required to issue a tax invoice. However, during the course of trade or commerce, after the invoice has been issued there could be situation like:
