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...
Seeks to supersede Notification No. 27/2002- Customs dated 1st March, 2002 and to provide exemption to temporary import of goods from Customs duty leviable under First Schedule to the Customs Tariff Act, 1975 and from the whole of the integrated tax leviable under sub-section (7) of section 3 of the Customs Tariff Act, 1975 subject […]
FAQs on Acts Q.1 Where can I see the applicable Acts, Rules, & Schedules for my state? Under the GST regime the following taxes will be levied: Integrated Goods and Service Tax Act (IGST) Central Goods and Service Tax Act (CGST) GST compensation Act (Cess) State Goods Service Tax Act (SGST) / Union Territory Goods […]
FAQs on View Holiday List Q.1. How can I find out the working and non-working days of the Central Government and State Government? Ans. Check the list of Central Government and State-wise holidays so that you are aware of working and non-working days of the relevant state and central departments. This list is as per […]
Taxpayers can avail services of any ASP/GSP to do GST compliance related activities such as filing Returns. To use ASP/GSP services, Taxpayers need to allow access to APIs for ASP/GSPs.
M/s. Kumar Traders And Company & Anr. Vs. State Of Assam (Gauhati High Court) This case was adjourned on 9.8.2017, to enable the learned Govt. Advocate to receive instruction on the circumstances under, which the team from the Bureau of Investigation for Economic Offences (BIEO) had raided the Amingaon godown of the petitioners, where areca […]
In this article I would like to highlight the plight of the taxpayers who have sufficient ITC credit in their account/eligible to avail the same as on 30.06.2017, but in a fix whether to utilize the same for payment of tax for the month of July 2017 or not due to non issuance of clarification from the department.
GST law has made provision for composition scheme for small businesses in order to spare them from cumbersome compliances imposed on businesses falling under the purview of GST. Although on the face of it, the option may seem attractive, but on deeper examination, it may not be advisable for many small businesses also.
Exemption provided on tax liability under reverse mechanism seems to be rectified in near furture.
Introduction: This article discusses in detail about GST on E-Commerce Operators & its related aspects. Electronic Commerce has been defined In Sec. 2(44) of the CGST Act, 2017 to mean the supply of goods or services or both including digital products over digital or electronic network. Electronic Commerce Operator has been defined in Sec. 2(45) […]
Conundrum of Goods Transport Agency ( GTA) in GST Q1 . What is a Goods Transport Agency ? Why is it Important? Goods Transport Agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
