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...
हमारे देश में 1 जुलाई 2017 से बाजे गाजे के साथ GST लगाया गया! लम्बे चौड़े भाषण दिए गए थे कि- एक देश, एक कर! व्यापारी को अब बड़ी आसानी हो जाएगी! पड़ोस के बच्चे से भी अपना रिटर्न भरवा सकोगे ! और क्या बोला था कि रिटर्न तो आपको बस एक ही भरनी होगी ! बाकी रिटर्न अपने आप भर जाया करेंगे।चुटकियो का खेल है रिटर्न भरना, इत्यादि ! सब बातें अब फेल हो गयी ! सबसे पहले तो पड़ोस के बच्चे से रिटर्न का एक कॉलम तो भरवाकर दिखाओ !
An open letter by CA Shaifaly Girdharwal to #HasmukhAdhia and #ArunJaitely #GST #GSTfailure Sir GST was made applicable in all over India from 1st July 2017. At that time government was not clear about how exporters will do the compliance. Exporters of services are forced to go for litigation for hardship of bond/LUT on them.Composition […]
GST Comprehensive Notes for CA/ CS/ CMA Final [November and December 2017 Examination] – Beginners’ Guide- By: CA Kamal Garg.
As an addendum to my earlier open letter to Honorable Prime Minister of India, I thought to pen down suggestion based on my experiences; input from various professional colleagues and taxpayers -how the GSTN network should work to really term it as user friendly. The successful implementation of GST Law heavily depends on technology, as government plans to make it front end and done way with all kinds of manual intervention.
Attention taxpayers! Don’t wait for the last date, file GSTR-1, 2 and 3 within the prescribed period VISIT www.gst.gov.in Kindly note that, the following are important points to be remembered in regards to filing of Form GSTR-1 I. Timelines The regular Returns filing (GSTR-1, GSTR-2, and GSTR-3) deadline relaxed for July/August 2017. The Time period […]
TIPS FOR CREATING NEW GSTR1 (upload new invoices/other data for return) using Offline Tool Create and upload the Outward Supplies details in the GSTR 1 using the Returns Offline tool. 1. Before using the GSTR1 excel template for filling outward supply details, delete all Sammie data from all worksheets. 2. Before importing the excel file […]
1) User can download the saved invoices/details from online portal 2) To generate file for download GSTR1 click PREPARE OFFLINE → Download → GENERATE FILE. If any previously downloaded request done it will show the download link to download file. 3) To generate latest GSTR1 file click again on GENERATE FILE button and it will take 10-15 minutes to generate file.
Tips For Downloading Error File From GST Portal and Making Corrections In case data uploaded through JSON on the portal (invoice data or other record) fails validation as defined in the portal, an Error File will be created on the online portal for only those records which failed. 1) If any json upload shows status […]
STEP BY STEP GUIDE ON How to prepare GSTR-1 using Offline Tool 1) Where to get it?: Download the latest version of Offline Tool from the Download section of GST Portal 2) How to install: Extract the ‘gst_offline tool.zip downloaded from portal and install by selecting ‘GST’ offline Tool’ icon. On extraction of zip file, […]
Rule 44 A is challenged as being ultra vires Section 140 of the CGST Act as well as the rule making powers under Section 164 thereof. It is contended that the impugned Notification is in grossly discriminatory and unreasonable and has imposed the restrictions which are applicable only to imported gold dore bars
