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GST

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.

Latest Articles


Granting of hearing opportunity is mandatory under Section 75(4) before passing of adverse order

Goods and Services Tax : Karnataka HC ruled that under Section 75(4) of CGST Act, a hearing opportunity must be granted before passing an adverse order. Ba...

August 16, 2024 378 Views 0 comment Print

GST Provision for Invoice & credit notes related to sale of under construction flat/shop

Goods and Services Tax : Understand GST provisions for invoices and credit notes in the sale of under-construction flats/shops, including time limits, e-in...

August 16, 2024 2052 Views 0 comment Print

Taxability of loans granted between related persons or between group companies

Goods and Services Tax : In the recent times, GST Department by exercising the powers bestowed on them by way of Section 65 of the CGST Act 2017, has been ...

August 16, 2024 714 Views 0 comment Print

Recent GST Portal Advisories: July-August 2024 Updates

Goods and Services Tax : Get the latest updates on GST portal advisories issued in July-August 2024, including changes in registration, refund processes, a...

August 14, 2024 3267 Views 0 comment Print

फर्जी GST पंजीकरणों के खिलाफ दूसरे विशेष अभियान के दिशा-निर्देश

Goods and Services Tax : 16 अगस्त से 15 अक्टूबर 2024 तक सीबीआईसी द्वारा जीएसटी फ�...

August 14, 2024 834 Views 0 comment Print


Latest News


Superintendent Sentenced in Bribery Case; GST Officers Under Probe

Goods and Services Tax : A Superintendent in Nadiad is sentenced to 5 years for bribery. CBI also investigates two GST officers in Hyderabad for demanding ...

August 17, 2024 336 Views 0 comment Print

Live Course on Grow Your IDT Practice & Preparation for GSTAT (GST Tribunal)

Goods and Services Tax : Join our webinars on GST Tribunals preparation. Learn to grow your IDT practice and prepare for GSTAT with expert guidance. Regist...

August 16, 2024 2751 Views 0 comment Print

Tax Audit Under Income Tax Act: Detailed Live Course with Practical Insights

Income Tax : Join our live course from Aug 23-25, 2024, to master tax audits, including Form 3CD, financial statements, and GST, with practical...

August 12, 2024 456 Views 0 comment Print

Tax Exemptions for BCCI & IPL: Government’s Revenue Impact

Income Tax : Explore the financial impact of tax exemptions for BCCI and IPL, government actions, and proposed reforms from the latest Rajya Sa...

August 6, 2024 342 Views 0 comment Print

Tax Benefits For Skill Training Institutions

Income Tax : Explore the latest updates on tax benefits for skill development institutions in India, including GST exemptions and income tax re...

August 5, 2024 324 Views 0 comment Print


Latest Judiciary


Appeal should be heard despite delay in filing when adjudicating authority passed order without granting opportunity of being heard

Goods and Services Tax : Madras HC sets aside dismissal of GST appeal for delay, remands case to the appellate authority for fresh consideration despite th...

August 16, 2024 240 Views 0 comment Print

HC grants interim protection when login credentials & GST number misused to avail of ITC

Goods and Services Tax : Delhi HC grants interim protection to a petitioner alleging misuse of GST credentials for ITC claims, pending further investigatio...

August 16, 2024 150 Views 0 comment Print

Amount quantified before 30th June 2019 eligible for benefit under SVLDRS: Bombay HC

Goods and Services Tax : Bombay High Court held that amount payable has been quantified before 30th June 2019 and hence eligible to avail benefit under Sab...

August 16, 2024 90 Views 0 comment Print

GST Appeals Must Be Decided on Merits Despite Some Laches or Delay: Rajasthan HC

Goods and Services Tax : Rajasthan HC ruled that appeals should be considered on merits, even if filed late, quashing a CGST order dismissing an appeal as ...

August 16, 2024 138 Views 0 comment Print

18% GST on Samosa & Kachori: HC Dismisses Petition & directs to approach Appellate Authority

Goods and Services Tax : Rajasthan HC dismisses petition challenging 18% GST on samosa and kachori, directs Sodhani Sweets to approach the Appellate Author...

August 16, 2024 3165 Views 0 comment Print


Latest Notifications


Maharashtra GST Guidelines for Recovery of Dues After First Appeal Until Appellate Tribunal Operation

Goods and Services Tax : Maharashtra GST Circular No. 21T of 2024 updates guidelines for recovering outstanding dues after first appeal until the Appellate...

August 17, 2024 480 Views 0 comment Print

Guidelines for CGST Audit and Investigations

Goods and Services Tax : Instruction No. 03/2024-GST outlines procedures for CGST audits, emphasizing uniformity and reducing litigation through adherence ...

August 14, 2024 525 Views 0 comment Print

Clarification on Penalty Calculation Under IGST Act 2017

Goods and Services Tax : Kerala SGST department issues a circular clarifying the method of penalty calculation under the IGST Act, 2017 for tax demands mad...

August 13, 2024 189 Views 0 comment Print

Weekly newsletter from Chairman, CBIC dated 12.08.2024

Goods and Services Tax : CBIC's latest updates include a Customs cooperation deal with New Zealand, a new Hindi magazine, and significant seizures of smugg...

August 12, 2024 222 Views 0 comment Print

Guidelines for Second special All-India Drive against fake registrations

Goods and Services Tax : CBIC issues guidelines for a second All-India drive to detect and eliminate fake GST registrations, safeguarding government revenu...

August 12, 2024 8148 Views 0 comment Print


Section 18: Availability of Input Tax Credit Under Special Circumstances

April 22, 2023 33240 Views 0 comment Print

Understand the intricacies of Section 18 of the CGST Act 2017, which deals with the availability of Input Tax Credit in special circumstances. Explore its provisions on exempt supply, credit of capital goods, and credit period availability. Get answers to FAQs on claiming ITC under various scenarios, including registration, voluntary registration, and changes in business constitution. Learn about the time limit for claiming ITC on goods and services and the treatment of ITC in case of capital goods. Ensure compliance with GST regulations through a detailed overview of Section 18.

Revenue should adjudicate show cause notice within a reasonable time

April 22, 2023 1989 Views 0 comment Print

Delhi High Court held that revenue should adjudicate show cause notice expeditiously and within a reasonable time. Accordingly, continuation of proceedings for adjudication after a lapse of almost 13 years impermissible.

Valuations of Iife Insurance under GST

April 22, 2023 2751 Views 0 comment Print

Under old indirect tax, a 15% service tax was levied on value of considerations which is being charged by insurer from insured in form of a premium.

Save the date June 30, 2023 for GST Amnesty Scheme

April 22, 2023 16662 Views 4 comments Print

Mark your calendar for June 30, 2023, as the deadline for the GST Amnesty Scheme approaches. Explore the benefits, including GST registration revocation, late fee waivers, and more.

GSTN’s Report on Processes and Working of GSTN

April 22, 2023 6516 Views 0 comment Print

GSTN report basically examines GST system from perspective of process efficiency and ability of system to correct by responding to feedback loops.

Cancellation of GST Registration – HC directs revocation on payment of dues & filing of returns

April 22, 2023 411 Views 0 comment Print

Since the cause for which petitioner’s GST registration was cancelled was not clear from the cancellation order, therefore, learned State Counsel was asked to get instructions in the matter. Today, on instructions, he makes a statement that petitioner’s GST registration was cancelled for non-filing of GST returns for six consecutive months.

UPGST: Opportunity of hearing mandatory if adverse decision is contemplated

April 22, 2023 897 Views 0 comment Print

Section 75(4) of UPGST Act makes it mandatory to grant opportunity of hearing where an adverse decision is contemplated.

Tax collection without authority of law, amounts to depriving person of his property without any authority of law

April 22, 2023 3285 Views 0 comment Print

If tax is collected without any authority of law, same amount to depriving person of his property without any authority of law and infringe his right under Article 300A of Constitution.

If GST refund application is not deficient in material particulars, it cannot be treated as non est

April 21, 2023 1779 Views 0 comment Print

Delhi High Court remands BSNL’s GST refund case to Adjudicating Authority, highlighting the importance of proper document submission under CGST Act.

GST Registration Cancellation by Mistake of Accountant: HC Condones Delay in appeal

April 21, 2023 1152 Views 0 comment Print

Madras High Court allows Sathya Furnitures’ delayed GST appeal, emphasizing leniency for small traders and pending legal challenges.

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