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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


Is Section 61 ASMT-10 Notice Required for Actions Under Sections 73 or 74?

Goods and Services Tax : Overview of GST tax liability, self-assessment, and the distinction between scrutiny under Section 61 and actions under Sections 7...

August 18, 2024 9 Views 0 comment Print

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 585 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 5049 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 993 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 3390 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 495 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 2799 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 462 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


Bank’s Registered Security Interest with CERSAI Takes Priority Over Tax Authorities’ Claim: Bombay HC

Corporate Law : Bombay HC upholds priority of Janaseva Sahakari Bank's secured interest over Sales Tax Dept’s claims, setting aside the mutation...

August 18, 2024 3 Views 0 comment Print

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 339 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 177 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 165 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 648 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 759 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 282 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 225 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 8610 Views 0 comment Print


Petition before High Court maintainable during pendency of formation of GST Appellate Tribunal

December 15, 2022 2145 Views 0 comment Print

Manappuram Finance Ltd. Vs Assistant Commissioner (Kerala High Court) Kerala High Court held that as the GST Appellate Tribunal is yet to be constituted, the petitioner entitled to exercise jurisdiction of the High Court under Article 226 of the Constitution of India. Facts- The petitioner is a non-banking finance company and is an assessee under […]

Input Tax Credit (‘ITC’) on Corporate Social Responsibility (‘CSR’) expenses

December 15, 2022 2796 Views 0 comment Print

Understand the eligibility of Input Tax Credit (ITC) on Corporate Social Responsibility (CSR) expenses in GST. Explore the background of CSR expenses, analysis of provisions in the Income Tax Act and GST Act, and evaluate the criteria for claiming ITC. Get insights into the complexities and restrictions to ensure compliance with the Companies Act, 2013, and GST Act, 2017.

Eligible ITC, Apportioned ITC & Blocked ITC under GST Act in India

December 15, 2022 3933 Views 0 comment Print

Unlock the complexities of Input Tax Credit (ITC) under the GST Act in India. From eligible ITC and its criteria to apportioned ITC and blocked ITC, grasp the nuances and essential conditions. Get insights on various categories, documents, and mandatory particulars for claiming ITC. Stay compliant and informed with this comprehensive guide.

Electronic Payment of Service Tax through EASIEST

December 15, 2022 4104 Views 2 comments Print

Effortlessly pay your Service Tax through EASIEST with this step-by-step guide. Learn to integrate your existing Service Tax Registration with ACES Portal, ensuring smooth electronic payment. Follow the practical procedures and screenshots for a seamless experience. Stay updated on the latest circulars and navigate the GST era with confidence.

Taxation On Online Gaming – A Taxation Perspective

December 15, 2022 31572 Views 7 comments Print

Understand the taxation provisions for online gaming under the Income-tax Act, including TDS rules, net winnings calculation, and specific provisions for bonuses and withdrawals.

Order cancelling GST registration without referring to reason for non-filing GSTR-3B return is not a speaking order

December 14, 2022 1809 Views 0 comment Print

Madras High Court held that the Appellate Authority should have gone into the reasons adduced by the writ petitioner for non-filing of GSTR-3B return. In absence of the same, the impugned order cancelling GST registration set aside and matter remanded back to Appellate Authority for examination.

Provisional attachment of property without initiation of proceedings is unsustainable

December 14, 2022 1620 Views 0 comment Print

Gujarat High Court held that provisional attachment of property under section 83 of the CGST Act can be invoked only during pendency of certain proceedings. In absence of any initiation of proceedings, powers of provisional attachment cannot be exercised.

Analysis of Amendment in Rule 37 disallowance of ITC for Non-payment to suppliers within 180 days

December 14, 2022 17853 Views 1 comment Print

Provisions of Section 16 and Rule 37 governs implications to recipient who has availed ITC but has failed to pay to supplier, the payment towards value of supply and tax thereon within prescribed time period.

GST: Interest on differential output liability declared in subsequent months

December 14, 2022 12519 Views 0 comment Print

Proviso to section 50(1) allows taxpayer to pay interest on cash portion of his delayed payment. An exception is carved out that interest is payable on gross amount if return is filed after initiation of proceeding by Department u/s 73 or 74.

GST Annual Return Changes For F.Y. 2021-2022

December 13, 2022 16431 Views 3 comments Print

Explore the latest changes in GST Annual Return for F.Y. 2021-2022. Uncover details of FORM GSTR-9, including six parts and 19 tables, ensuring compliance with the updated regulations.

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