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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


Reverse Charge Mechanism Under GST – Brief View

Goods and Services Tax : Reverse Charge Mechanism (RCM) in GST is a system where the recipient of goods or services is liable to pay the tax instead of th...

August 19, 2024 Views 0 comment Print

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 135 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 2007 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 615 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 6420 Views 0 comment Print


Latest News


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 19, 2024 537 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 19, 2024 2853 Views 0 comment Print

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 540 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


Patna HC dismisses Petition on GST Registration Cancellation of non-Diligent petitioner

Goods and Services Tax : Patna High Court rejects a petition challenging GST registration cancellation, citing failure to use available appeal and amnesty ...

August 19, 2024 15 Views 0 comment Print

Calcutta HC Restores GST Registration subject to Compliance within prescribed time

Goods and Services Tax : The Calcutta High Court orders restoration of GST registration for Abdul Nayim Chowdhury after compliance with tax conditions. ...

August 19, 2024 9 Views 0 comment Print

Extended Limitation under CGST Act Not Invocable Without Clear Allegation of Wilful Misstatements: Calcutta HC

Goods and Services Tax : Calcutta HC rules extended period under CGST Act requires clear allegations of willful misstatements. Writ petition dismissed; sta...

August 19, 2024 12 Views 0 comment Print

Non-Consideration of Reply & ill-health impact: Calcutta HC Directs Fresh Adjudication in GST Case

Goods and Services Tax : Calcutta HC orders fresh adjudication in Swadhin Bose vs. CGST case due to improper consideration of the appellant’s response an...

August 19, 2024 27 Views 0 comment Print

HC Sets Aside Order Canceling GST Registration with Condition of Filing Returns & Payment of Dues

Goods and Services Tax : Calcutta High Court overturns GST registration cancellation for non-filing of returns, setting conditions for restoration....

August 19, 2024 27 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 681 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 858 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 339 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 234 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 8829 Views 0 comment Print


Refund application cannot be rejected without giving applicant an opportunity of being heard

January 1, 2022 7584 Views 0 comment Print

Infosys Limited Vs Deputy Commissioner of SGST (Telangana High Court) In a case where the proper officer is satisfied for reasons to be recorded in writing that the whole or any part of the amount claimed as refund is not admissible or is not payable, he shall issue notice to the applicant requiring filing of […]

GST Rate Changes for Specified Composite & Pure Supply of Services

January 1, 2022 78324 Views 29 comments Print

GST Rates on various Composite or works contract services to various recipients has been one mind boggling affair for all taxpayers due to multiple amendments from time to time. Some of these amendments are so fine that they are hardly visible and come to notice only when a proper verification or assessment is taken up […]

Rajasthan VAT Amnesty Scheme Extended to 31.01.2022

December 31, 2021 10053 Views 0 comment Print

Rajasthan VAT Amnesty Scheme Extended to 31.01.2022 from existing date of 31st December 2021 vide Notification No. F.12(97)FD/Tax/2017-Pt.-I-91 Dated December 31, 2021. GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, Dated December 31, 2021 In exercise of the powers conferred by sub-section (2A) of section 174 of the Rajasthan Goods and Services Tax Act, […]

Deferred the decision to change rates in textiles from 5% to 12% w.e.f. 01.01.2022

December 31, 2021 5274 Views 0 comment Print

The Ministry of Finance vide Press Release dated December 31, 2021 stated that the GST Council’s 46th meeting held on December 31, 2021 under the chairmanship of the Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman. The GST Council has recommended to defer the decision to change the rates in textiles recommended in the […]

No GST exemption on accommodation services provided to officials on Election Duty

December 31, 2021 2331 Views 0 comment Print

In re Golkonda Hotels And Resorts Limited (GST AAR Telangana) M/s. Golconda Hospitality Services and Resorts Limited, are in the business of providing accommodation and services and in the course of the business they have supplied the services of boarding and lodging facility for the officials of Greater Hyderabad Municipal Corporation for conducting 2018 General […]

GST council decides to not to increase GST Rate on Textile & Maintain Status Quo

December 31, 2021 26910 Views 0 comment Print

GST Council has recommended to defer the decision to change the rates in textiles recommended in the 45th GST Council meeting. Consequently, the existing rates in textile sector would continue beyond 1st January, 2022.

HC grants bail to person accused of issuing fake paper invoices

December 31, 2021 1506 Views 0 comment Print

Iit was stated that the respondent to that application i.e. the present petitioner was still engaging himself in issuance of fake paper invoices and thereby passing of fake / ineligible ITC running into crores of rupees

AAR cannot accept application if issue is been raised in audit report

December 31, 2021 1092 Views 0 comment Print

The issue raised in the instant application and the audit objection raised in the audit report are one and the same i.e., applicability of GST on security deposit. Thus first proviso to Section 98(2) of the CGST Act 2017 is squarely applicable to the instant case, as all the conditions therein are fulfilled.

AAR cannot answer questions related to Appropriateness of Invoice

December 31, 2021 1419 Views 0 comment Print

In re Madhus Tyre Care (GST AAR Karnataka) In this Advance ruling assesse asked Whether the tax invoice proposed to be issued by the assesse satisfies section 31 of GST Act?, Whether the tax invoice proposed to be issued by the assesse satisfies Rule 46 of GST Rules? and Whether the total amount (inclusive of […]

GST Rate for Composition tax payer manufacturing Sweets &Namkins

December 31, 2021 23655 Views 0 comment Print

In re Chikkaveeranna Sweet Stall (GST AAR Karnataka) For composition tax payers what is the applicable rate of GST for the manufacturing of sweet and namkins and selling the goods over the counter not having any facility of restaurant or hotel or not a part thereof and not giving for human consumption at the place […]

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