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 appellate authority found that facts presented on appeal differed from the original application. The case was remanded for fre...
Goods and Services Tax : The court held that Sections 73 and 74 allow show cause notices for any period, not limited to a financial year. Consolidated noti...
Goods and Services Tax : The issue was cancellation of GST registration due to non-filing of returns and rejection of appeal as time-barred. The Court allo...
Goods and Services Tax : The court held that a show cause notice lacking clear reasons and supporting documents violates natural justice. It quashed the re...
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 : 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...
The Goods and Services tax Act , touted to be indias biggest tax reform , will simplify the current system of taxation . The bill will convert the country into a unified market by replacing all indirect taxes with one tax ( GST ) . The GST is a value added tax ( VAT ) is proposed to be a comprehensive indirect tax levy on manufacture
Section 159, the goods and/ or services supplied on or after the appointed day in pursuance of a contract entered into prior to the appointed day shall be liable to tax under the provisions of this Act.
Where a registered person having centralised registration under the existing law has obtained a registration under this Act, such person shall be allowed to take, in his electronic credit ledger, credit of the amount of CENVAT credit carried forward in a return, furnished under the existing law by him, in respect of the period ending with the day immediately preceding the appointed day in such manner as may be prescribed.
With the objective of ensuring smooth rollout of GST and taking into account the feedback received from the trade and industry regarding the provisions of deduction of tax at Source under Section 51 of the CGST / SGST Act 2017 and collection of tax at source under Section 52 of the CGST / SGST Act 2017, the following has been decided :-
10th : File GSTR 1 : 10th of the next month 15th : File GSTR 2 : 15th of the next month 20th: File GSTR 3 : 20th of the next month 18th : File GSTR 4 : 18th of the month next to quarter 20th : File GSTR 5 : 20th of the next […]
Job work means undertaking of any treatment or process, by a person on goods belonging to another registered taxable person. The person who is treating or processing the goods, belonging to other person, is called ‘job worker’ and the person to whom the goods belongs is called principal.
Goods and Services Tax is a new system of taxation in which legal formalities for compliance of law are such that a normal registered person has to file monthly return and one annual return at least. The monthly return that is to be filed under GST is also in three different parts, i.e. on three different dates in a month
First of all I would like to thanks all the readers who read my article related with GST Knowledge transition provision. Since from 1st july GST implemented all over India excluding jamu & kasmir.
The Goods and Service Tax has been one of the key things that has caught attention of the market given its implications. Today, India is on the verge of making one of its biggest tax reforms since independence. The most awaited Goods and Service Tax (“GST”) is set to be implemented from 1st July, 2017.
Arjuna, up to 30 June there are VAT, Excise, Service Tax laws but from 1st July GST will be implemented so what about the stock as on 30th June is the biggest question which everybody facing and it has created confusion among many.
