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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


The Finance Act 2024 – Key Amendments relating to Indirect Taxes

Goods and Services Tax : The Finance (No 2) Act 2024 been notified on 16th August 2024. The Finance Act sections 114 to 157 Page  114 to 157 (Page 67 to 6...

August 18, 2024 3 Views 0 comment Print

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 1266 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 5706 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 1023 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 507 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 2826 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 354 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


Works contract service of construction executed outside India is not taxable under GST: Telangana HC

Goods and Services Tax : Sri Avantika Contractors (I) Limited. Vs Appellate Authority for Advance Ruling (GST) and others. (Telangana High Court) Telangana...

August 18, 2024 21 Views 0 comment Print

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 33 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 354 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 180 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 93 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 660 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 792 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 297 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 228 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 8748 Views 0 comment Print


Goods in transit cannot be detained for e-way bill expiry if no intent to evade Tax

September 20, 2022 3177 Views 0 comment Print

Whether authorities justified in imposing tax & penalty on the ground that, at the time of interception, validity period of E-Way bill stood expired

TCS – Tax Collected at source under GST – Applicability

September 19, 2022 104778 Views 0 comment Print

TCS stands for Tax Collected at source. In the GST regime, every e-commerce operator needs to collect 0.5% under CGST Act and 0.5% under SGST Act; In case of inter-state transactions, 1% (under IGST Act) on the net values of taxable supplies made through the e-commerce operator.

Chhattisgarh HC accepts Writ petition challenging Vires of Section 16(4) of CGST Act 2017

September 19, 2022 1821 Views 0 comment Print

Nathuram Surendra Kumar Vs Union of India (Chhattisgarh High Court) Chhattisgarh High Court accepts Writ petition challenging the Vires of Section 16 (4) of CGST Act 2017 Heard Mr. Palash Soni, learned counsel, appearing for the petitioners. Also heard Mr. Ramakant Mishra, learned Assistant Solicitor General, appearing for the respondent No. 1, Mr. Gagan Tiwari, […]

Weekly newsletter from Chairman, CBIC dated 19/09/2022

September 19, 2022 1020 Views 0 comment Print

On the anti-smuggling side, last week saw the Directorate of Revenue Intelligence (DRI) interdict a consignment declared as ‘Floor Clean Mops’. Examination revealed more than 200,000 e-cigarettes, valued in excess of Rs. 48 Crore, concealed in container.

GST: Power of detention and confiscation cannot be invoked together

September 19, 2022 2517 Views 0 comment Print

HC held that the power to confiscate goods is a distinct and independent power conferred under CGST Act, 2017 which can be exercised only in cases where power to detain and seize has not been invoked.

GST registration cancellation – Availment of wrong remedy by petitioner – HC directs petitioner to file a fresh application for revocation

September 19, 2022 1461 Views 0 comment Print

Whether revocation of cancellation of GST registration can be allowed even after the statutory time limit given and extended time limit by authority has been expired due to Covid-19 Pandemic all over the world?

Interest on delayed GST payment leviable on net liability

September 19, 2022 2289 Views 0 comment Print

Whether interest on delayed GST payment as per section 50 of CGST Act, 2017 can be levied on gross tax liability instead of net liability?

Inadvertent human error in E way bill cannot lead to proceedings & penalties

September 19, 2022 4812 Views 0 comment Print

Maharaja Cables (C/O Maxwell Logistic Pvt Ltd)  Vs Commissioner (GST) State Tax Indore (M.P.) (Madhya Pradesh High Court) HC held that inadvertent human error in generating E way bill cannot lead to proceedings and penalties under Section 129 of CGST Act, 2017. A tax invoice was generated which reflected the destination as well as the […]

GST Refund: Exclude Period from 01.03.2020 to 28.02.2022 for limitation – HC

September 19, 2022 3573 Views 0 comment Print

HC directs exclusion of period from 1st March 2020 to 28th February 2022, for limitation period computation for filing GST refund application

GST Evasion: Bail cancelled for violating bail conditions

September 19, 2022 1095 Views 0 comment Print

CGST Vs. Mohd. Sabahuddin (Patiala House Court) Considering that accused has admittedly not joined investigation pursuant to summons dated 19.04.2022 and 29.04.2022 and admittedly did not drop the Google pin location, therefore, has violated condition No.1 and 2 of bail order dated 17.02.2022 of Ld. Predecessor of this Court. Furthermore, since proper reasoning has been […]

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