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...
How can tax payments be made under GST? Ans. Under GST tax payment is easy and can be done first by using the input tax credit available. The payment can also be done in cash through all modes available like e-payment through net-banking, credit card and debit card, over the counter of banks, RTGS or NEFT.
A taxable persons business is in many States. All supplies are below Rs 10 lakhs. He makes some Inter State supply from one State. Is he liable for registration? Ans: He is liable to register if the aggregate turnover (all India) is more than 20 lakhs (Rs 10 lakhs in Special Category States) or if he is engaged in Inter State supplies. In this case he would be liable to register all his businesses.
What does job work mean? Ans: Job work means undertaking any treatment or process by a person on goods belonging to another registered person and the expression ‘job worker’ shall be construed accordingly, as defined in Section 2(68) of CGST Act 2017.
The Government has exempts intra-State supplies of goods, the description of which is specified in column (3) from so much of the central tax leviable as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table and subject to the relevant conditions annexed to this notification, as per column (5) of the Table aforesaid.
Article Compiles list of 149 Type of Goods which are exempt from Tax under GST with respective HSN Code and Description of Goods as per Notification No. 2/2017-Central Tax (Rate) New Delhi, the 28th June, 2017 GOODS AND SERVICES TAX List of Exempted Goods under GST S. No. Classification Description of Goods 1 0101 Live asses, […]
Normally, tax on supply of goods or service or both should be paid by the supplier of such goods or service. But in a case, where a registered person receiving supply of goods or service or both from an unregistered person, tax liability on such receipt of goods or service or both should be borne by the registered receiver.
It is clarified to all concerned that in the circular WM-10(31)/2017 Dated 04.07.2017, the phrase the increased amount of tax due to GST, if any” means the effective increase in the tax liability calculated after taking into consideration extra availability of input tax credit under GST (including deemed credit available to the traders under CGST)
♠ 9W LED bulbs to cost Rs 70, 20W LED tube light to cost Rs 220 & 5-star rated fans will be available at Rs 1,200 ♠ Consumers appealed not to pay any amount over and above the prices fixed by EESL for the UJALA appliances The prices of energy efficient appliances distributed under the […]
Finance Minister Shri Arun Jaitley launches a Mobile App GST Rates Finder to help users to find rates of GST for various goods and services.
Clarification by the Office of the Chief Commissioner of GST (Delhi Zone) that no officer of the Department is authorized to visit the premises of the traders and shopkeepers without authorization; In case of any difficulty, complain at Phone no. 011-23370115. It has been reported in a certain section of media that some unscrupulous elements […]
