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...
As we all know the Renting of Immovable Property is one of the debatable topics with regards to it Place of Supply, Registration and other aspects. However I am sharing my views on the GST applicability on Renting of Immovable Property
One such aspect which is observed by many is not able to opt for composition for the Financial Year 2017-18 even though last day to opt for the same in case of Migration cases is 16th August 2017. Few of the latest grievances were as under
In recent notification, extension is granted for filing FORM GSTR-1 (Outward supplier) & GSTR-2 (Inward supplier) for the month of July & August, so accordingly extension is granted for filing monthly return i.e. FORM GSTR-3 as well. Form No. For the month of Time period for filing of details in FORM GSTR-1 GSTR-1 July, […]
Introduction: This article discusses in detail about GST on Travel Agents & Tour Operators & its related aspects. Air Travel Agent An Air Travel Agent earns two types of income: commission from the Airlines for booking of air tickets; income in the form of processing fees etc. from the client for whom he books the […]
What will be the GST implication if a manufacturer were to deliver goods by road to the customers using his own vehicle and charges freight in his bill that freight will be part of value of goods and GST payable on total value at same rate as of goods
GST (Goods & Services Tax), a single unified tax system aims at uniting Indias complex taxation structure to a One Nation- One Tax regime. It is the biggest tax reform since India’s independence.
But with the introduction of the GST in India, it is going to change the commercial tax scenario prevailing in the fishing sector. Stakeholder are of the view that it is will hit hard. Almost all the items related to fisheries sector are subject to GST.
GST Portal provides simple-to-use Offline Utility for uploading invoice data and other records for creating GSTR-1. Download and Install the Offline tool on your computer. Enter/Import all invoice data in downloaded Excel template.
In the case of a certain lease of film/television content rights, there was a controversy as to whether the transactions were that of a sale of goods or providing services. If the transactions were considered as a sale of goods then VAT would be applicable else, Service Tax would have been applicable by considering under the ambit of service
One of the key areas, which GST has impacted, is Input Tax Credit or ITC. Input Tax Credit is not a new concept and it existed before GST also. However, ITC under VAT (Value Added Tax) was a different concept. It is basically a is a charge on the supplies of inputs i.e., raw materials. It is imposed by the government on the person who receives such supplies of goods and services for business purpose.
