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...
Transitions Provisions are covered under section 140 of the Integrated Goods and Service Tax (IGST ) Act 2017. Transitions provisions are most important from the point of view of Every Tax-payer. Transitions provision would not only impact the Input tax credit of the assesse but would also be an important mechanism for smooth transition of Business from current Indirect Tax regime to GST.
The due date of filing of GSTR 3B has been extended by the Govt. till 25 August 2017, still many taxpayer has so many question in their mind regarding filing of this GSTR 3B. So we have tried to answer some of them in a very interesting way of conversation between our two newly recruited fictional character – Rahul and Modi ji.
Answer: No, all services provided by the Government or a local authority are not exempt from tax. As for instance, services, namely, (i) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Government; (ii) services in relation to an aircraft or a vessel, inside or outside the precincts of an airport or a port;
What should a taxpayer do if his GST payments through challan are not reflected in the cash ledger? The taxpayer should raise a grievance on the GST Portal 24 hours after the successful payment communication is made by the Bank to the Taxpayer using the GST PMT-06 form. When will GST payments made through challans […]
No. JC(HQ)-1/GST/2017/Noti/18/ADM-8.—In exercise of the powers conferred by sub-rule (5) of the rule 61 of the Maharashtra Goods and Services Tax Rules, 2017 (hereinafter in this notification referred to as the said rules) and notification No. JC(HQ)-1/GST/2017/Noti/18/ADM- 8, dated the 8th August 2017
In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 and notification No. 21/2017-Central Tax dated 08th August, 2017
Arjuna, In GST, monthly return has to file. In last month itself GST has been applicable. So, in case of normal dealers, the first return is to be filed in this August month. As the Government has introduced the concept of summary return, everyone have to file form GSTR-3B in this month
Karnataka State Chartered Accountants Association submit a Memorandum Regarding Hardships Faced In Gst Filings to Hon. Revenue Secretary Shri. Hasmukh Adhia on 19th August 2017. The Karnataka State Chartered Accountants Association (R) (in short `KSCAA’) is an association of Chartered Accountants, registered under the Karnataka Societies Registration Act, in the year 1957. Text of the […]
What is form GSTR-3B? Form GSTR-3B is a simple E-form introduced by the CBEC for the month of July and August. In GSTR-3B we don’t have to provide invoice level information, only total consolidated values for each supply have to be provided.
3.1 Details of Outward Supplies and inward supplies liable to reverse charge Tax on outward and reverse charge inward supplies 3.1(a) Outward supplies other than zero rated, nil rated and exempted Include the taxable value of all inter-State and intra-State B2B as well as B2C supplies made during the tax period. Reporting should be net […]
