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SGST

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Consider Rectification Request for ITC Claimed under CGST & SGST Instead of IGST: HC

Goods and Services Tax : Explore the Kerala High Courts directive on rectification applications for wrongly claimed ITC under CGST and SGST instead of IGST...

January 25, 2024 22602 Views 0 comment Print

E-Way Applicability for Movement of Gold, Silver & Precious Stones in Karnataka

Goods and Services Tax : Implications of Karnataka's E-Way Bill notification on movement of gold, silver, and precious stones. Learn about intra-state and ...

November 20, 2023 23118 Views 3 comments Print

All about e-Invoice and other such instruments in GST

Goods and Services Tax : Learn what e-Invoice is and what advantages in GST it offers businesses. Get detailed info on the process to generate an e-Invoice...

November 17, 2023 48966 Views 9 comments Print

Whether a registered person can claim ITC paid on CGST & SGST of other states where he is not registered?

Goods and Services Tax : Explore the implications of Input Tax Credit (ITC) on CGST and SGST paid in states where a registered person is not located. Learn...

January 9, 2023 3810 Views 0 comment Print

Basic Overview of CGST, SGST, IGST and UTGST

Goods and Services Tax : Under GST, the Central Government collects CGST, SGST or IGST which is depend upon if the transaction is intrastate or it is inter...

October 6, 2021 7323 Views 0 comment Print


Latest News


October 2023 GST Revenue Hits Second-Highest Mark, Surges 13%

Goods and Services Tax : Explore the Ministry of Finance latest report on GST revenue collection in October 2023. Discover detailed analysis, state-wise fi...

November 1, 2023 1029 Views 0 comment Print

July 2023 GST Revenue Collection: ₹1,65,105 Crore with 11% YoY Growth

Goods and Services Tax : In July 2023, India's GST revenue collection reached ₹1,65,105 crore, marking an 11% YoY growth. Domestic transactions saw a 15%...

August 1, 2023 1398 Views 0 comment Print

GST collection for Oct 2021 registered second highest since GST implementation

Goods and Services Tax : GST collection for October 2021 registered the second highest since implementation of GST ₹ 1,30,127 crore gross GST revenue col...

November 27, 2021 594 Views 0 comment Print

CBIC releases 44 GST Notification / Circular / Order on 31.12.2018

Goods and Services Tax : GST Council has made several recommendations related to GST Rate Reduction on Good and Services, Late Return Filing Fees Waiver, E...

January 2, 2019 99186 Views 5 comments Print

CBIC extends due date of filing Form GSTR-9, GSTR-9A & GSTR-9C

Goods and Services Tax : CBIC extended Due date for filing of Annual return for FY 2017-18 in FORMs GSTR-9, GSTR-9A and GSTR-9C extended to 31st March, 201...

December 8, 2018 61278 Views 12 comments Print


Latest Judiciary


IGST credit reversal not required when credit is wrongly claimed instead of CGST & SGST

Goods and Services Tax : Calcutta HC rules IGST credit wrongly claimed instead of CGST and SGST need not be reversed. Key details on the Cosyn Limited case...

June 7, 2024 15792 Views 0 comment Print

Kerala HC direct Rectification of Mistaken ITC Claim under CGST & SGST Instead of IGST 

Goods and Services Tax : Kerala High Court's recent case involving Divya S.R. under CGST and SGST Acts. The court directs consideration of a rectification ...

January 19, 2024 10920 Views 0 comment Print

Circular cannot stand in the way of a benefit offered under statutory provisions

Goods and Services Tax : HC directed the Authorities to refund the sanctioned amount. Held that, circular cannot stand in way of a benefit under a statutor...

March 26, 2021 1707 Views 0 comment Print

GST regime is not tax friendly & GST Website must provide easy access to Taxpayer: Bombay HC

Goods and Services Tax : A tax like Goods and Services Tax was highly publicised and termed as popular. We had yet not seen a celebration of New Tax regime...

February 6, 2018 15750 Views 9 comments Print

GST on legal services lacks clarity and creating doubts: Delhi HC

Goods and Services Tax : In this case Delhi High Court held that as of date there is no clarity on whether all legal services (not restricted to representa...

July 13, 2017 3732 Views 0 comment Print


Latest Notifications


Proper officer for various provisions under Kerala GST Act – Amendments

Goods and Services Tax : Stay informed with Circular No.02/2024 from Kerala SGST on amendments to the Goods and Services Tax Act, assigning functions to De...

March 6, 2024 282 Views 0 comment Print

Odisha GST: Notification of Public Tech Platform for Frictionless Credit

Goods and Services Tax : Explore the Odisha Finance Department's notification on the establishment of a "Public Tech Platform for Frictionless Credit" unde...

March 4, 2024 324 Views 0 comment Print

Guidelines for Rectification of Assessment Orders under Delhi GST

Goods and Services Tax : Explore the instructions under Section 161 of DGST Act, 2017 for rectifying errors in demand orders, addressing arithmetical mista...

March 1, 2024 3243 Views 0 comment Print

MGST: Guidelines for SGST Reimbursement on Tickets of movie ‘Satyashodhak’

Goods and Services Tax : Explore the latest trade circular from the Commissioner of State Tax, Maharashtra, outlining the procedure for reimbursement of SG...

January 29, 2024 663 Views 0 comment Print

WBGST: Proper officers consequent upon transfer of “State Jurisdiction” of a registered person

Goods and Services Tax : Explore the impact of jurisdiction transfer on registered persons in West Bengal. Understand guidelines for pending proceedings an...

January 5, 2024 417 Views 0 comment Print


Karnataka notifies GST Appellate Authority for Advance Ruling

May 25, 2018 2265 Views 1 comment Print

Karnataka hereby constitutes Karnataka Appellate Authority for Advance Ruling for Goods and Services Tax consisting of – 1) The Principal Chief Commissioner, Bengaluru, GST 8v CX Zone, Bengaluru; and 2) The Commissioner of Commercial Taxes (Karnataka), Bengaluru.

Statewise Inter-state and Intra State applicability of E-way Bill

May 24, 2018 21858 Views 2 comments Print

In order to ease & speed up the physical movement of goods, GST council has come up with concept E-way Bill to track the status movement of goods from one place to another. It has been notified that w.e.f. 1st April 2018 E-way bill is mandatory for inter-state movement of goods in case consignment value is more than 50,000.

Rajasthan GST: Extension of Time Limit to conclude Inspection Proceedings

May 23, 2018 735 Views 0 comment Print

Additional Commissioner, State Tax, Anti Evasion, Joint Commissioner (Adm.), Anti Evasion and all the Joint Commissioner (Adm.), State Tax can Extend Time Limit to Conclude Inspection Proceedings under Rajasthan GST, beyond three working days with reasons to be recorded in writing.

Govt notifies Madhya Prades GST Refund Sanctioning Authorities

May 18, 2018 1302 Views 0 comment Print

Govt notifies GST Refund Sanctioning Authorities under Madhya Pradesh Goods and service tax Act, 2017 vide Order No. 04/2018 dated 18/05/2018 based on amount of refund.

Report Date Wise GST Refund Claimed / Sanctioned: Kerala Govt.

May 18, 2018 990 Views 0 comment Print

In order to effectively monitor the issue of refund claims in GST and its disposal by each States, GSTN has developed a web based tool for which the data for the State has to be entered from the Headquarters. Date wise data collected from each districts has to be consolidated by the Nodal Officer in the Headquarters and the details has to be entered in the tool at the end of each working day. For this purpose 3 proformas are prepared for collecting the data from the districts which are attached as Annexures.

Notification for Intrastate E-way Bill Applicability in Rajasthan

May 16, 2018 11442 Views 0 comment Print

The notification to waive the requirement of e-way bill for intra-state movement of goods has been rescinded with effect from 20th May.

Clarification on Non Deduction of TDS on Work Contract under GST

May 15, 2018 4383 Views 0 comment Print

It is once again directed that presently, all eligible DDOs arc only required to register themselves on the GSTN portal. Tax is not to be deducted by such DDOs till notification of the commencement date which shall be communicated in due course.

Conditional exemption from E-Way Bill in Kerala for Intra-State Goods Movement

May 14, 2018 7182 Views 1 comment Print

Kerala Government exempts movement of All goods within the state Irrespective of value from E-Way Bill requirement if i. supply of such goods should be by a registered person using a sales van. ii. the documents prescribed under Rule 56(18) should be carried in the sales van.

Appellate Authority For GST Advance Ruling in Maharashtra

May 10, 2018 1788 Views 0 comment Print

Government of Maharashtra, hereby constitutes an Authority known as The Maharashtra Appellate Authority for Advance Ruling for Goods and Services Tax The said Appellate Authority shall consist of the Chief Commissioner, Central Goods and Services Tax and Central Excise, Mumbai Zone and the Commissioner of State Tax, Maharashtra State.

First Appellate Authority under Delhi GST Act Notified

May 8, 2018 3354 Views 1 comment Print

Appointment of Appellate Authority under DGST Act, 2017 I do hereby authorise all the Additional Commissioners of this department to perform the functions of Appellate Authority to hear appeals as referred to in section 107 of the Delhi Goods and Services Tax Act, 2017.

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