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...
PLACE OF SUPPLY OF GOODS: Relevance and Importance of term Place of Supply: As we all knows that the Government has introduce dual concurrent GST with the Centre and States simultaneously levying it on a common tax base. The GST to be levied by the Centre on intra-State supply of goods and / or services […]
Principles for determining when a sale or purchase of goods taken place in case of in the course of inter-state trade or commerce, the parliament has enacted sections 7 and 10 of the IGST Act, 2017 in order to formulate the principles for determining the place of supply, and when a supply of goods takes place in the course of inter-State trade or commerce.
In case of intra- state supply of goods SGST and CGST is collected and the SGST goes to the coffer of State Government and the CGST goes to the coffer of Central Government. Whereas in case of inter-state supply of goods or services or both the tax is collected by centre and by state in which the location of supplier is located.
Goods and Services Tax (Laws, concepts & Impact Analysis for Traders and Service Providers) – with CD Authors Dr. Sanjiv Agarwal and CA Sanjeev Malhotra Publication August, 2017 Publishers Bloomsbury, India Price Rs. 1995/- Pages __________ Yet another classic work from Dr. Sanjiv Agarwal and CA Sanjeev Malhotra analyzing the GST provisions in a […]
Eligibility to export under LUT-Any registered person who has received a minimum foreign inward remittance of 10% of export T/o in the preceding F Yr. is eligible for availing the facility of LUT provided that the amount received as foreign inward remittance is not less than Rs. 1 crore.
Rule 96A of CGST Rules, 2017 talks about the refund of integrated tax paid on export of goods or services under bond or Letter of undertaking. Let’s understand further this Rule for better clarity.
Under Delhi VAT, all the registered dealers are required to file QUARTERLY returns with an obligation to pay tax on MONTHLY basis. Generally small and medium businessmen deposit their monthly tax on assumption basis and send their documents to their consultants on quarterly basis.
Presently:- State V.A.T. follows the destination – based principle of taxation, Central taxation follows the origin – based principle of taxation, GST would follow the destination – based principle of taxation
State/Central officials being subsumed in GST will continue in office on the appointed day & shall be deemed to be appointed as GST officials/ competent authority.
As per the provisions of the GST Law, TDS has to be deducted from the payment made to a supplier against both intra-state & inter-state supply of taxable goods or services or both.
