Goods and Services Tax : Since restaurant services are notified under Section 9(5), GST is paid by the e-commerce operator and not the supplier. Therefore,...
Goods and Services Tax : Rule 87(14) now permits moving unutilised IGST cash from one GSTIN to another under the same PAN via PMT-09, easing blocked cash i...
Goods and Services Tax : The court held that once late fee is imposed for delayed annual return filing, a further general penalty is not permissible. Secti...
Goods and Services Tax : Discover why states must issue notifications for GST rate changes. The GST Council's recommendations are binding, ensuring a unifo...
Goods and Services Tax : Explore the Kerala High Courts directive on rectification applications for wrongly claimed ITC under CGST and SGST instead of IGST...
Goods and Services Tax : Explore the Ministry of Finance latest report on GST revenue collection in October 2023. Discover detailed analysis, state-wise fi...
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%...
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...
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...
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...
Goods and Services Tax : The Court set aside a GST demand after finding that tax liability was discharged under CGST and SGST instead of IGST. Authorities ...
Goods and Services Tax : Gujarat High Court held that order passed without granting opportunity as provided in section 75(4) of the Gujarat Goods and Servi...
Goods and Services Tax : Kerala HC set aside an order against a rice and dairy products trader, directing tax authorities to re-evaluate disallowance of IT...
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...
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 ...
Goods and Services Tax : Maharashtra Government has extended the time limit to file appeals before the Appellate Tribunal for orders communicated before Ap...
Goods and Services Tax : Manipur GST (Second Amendment) Ordinance, 2025, aligns state law with Central GST changes from the Finance Act, 2025. Key amendmen...
Goods and Services Tax : The Maharashtra Goods and Services Tax (Amendment) Act, 2025, introduces changes, including a new "track and trace" mechanism for ...
Goods and Services Tax : Maharashtra State Tax Commissioner issues forms for settlement of GST arrears under 2025 Act; physical submission required for per...
Goods and Services Tax : An overview of the Manipur GST (Amendment) Bill, 2025, which updates the state's tax laws to align with central GST amendments....
(1) This Act may be called the Haryana Goods and Services Tax (Amendment) Act, 2018. (2) Save as otherwise provided, the provisions of this Act shall come into force on such date as the Government may, by notification in the Official Gazette, appoint:
Government of Punjab has notified that E-Way bill will not be required, Where the movement of Goods commences and terminates within the State of Punjab without crossing the boundaries of the State of Punjab and consignment value Not exceeds Rs. 1 Lakh. GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION Bhupindra Road, Patiala, Punjab. Notification […]
The registration procedure under Goods and Services Tax Act is simplified with the objective of ease of doing business. After online application, the applicant is deemed registered within 3 days. Therefore, since Oct 2017 in every Quarterly Performance Report, it has been specifically instructed to field officers to verify the new registrations in their respective jurisdiction.
The Central extended the due date of GSTR-1 & GSTR-3B for taxpayers registered in Kerala, Mahe (Puducherry) and Kodagu (Karnataka), the due-dates are mentioned below: Notification No. 36/2018 – Central Tax Dated 24th August 2018 1. The return in FORM GSTR-3B for the months of July, 2018 and August, 2018, shall be furnished electronically through […]
CBIC extends due dates for quarterly furnishing of FORM GSTR-1 for taxpayers taxpayers registered in Kerala, Mahe (Puducherry) and Kodagu (Karnataka) with aggregate turnover of upto Rs.1.5 crores for the quarter July, 2018 to September, 2018 vide Notification No. 38/2018 – Central Tax Dated: 24th August, 2018. Government of India Ministry of Finance (Department of […]
CBIC extends due dates for furnishing of FORM GSTR-1 for taxpayers registered in Kerala, Mahe (Puducherry) and Kodagu (Karnataka) with aggregate turnover of more than Rs. 1.5 crores for the months of July, 2018 and August, 2018 vide Notification No. 37/2018 – Central Tax Dated: 24th August, 2018. Government of India Ministry of Finance (Department […]
The GST Council in its 28th meeting approved the proposal to open the migration window for taxpayers, who have filed Part A of FORM GST REG-26, but not Part B of the said FORM. Such taxpayers are required to approach the jurisdictional Central Tax/State Tax nodal officers with the necessary details on or before 31st August 2018.
The GST Council has proposed 4 amendment bills on seventh August 2018 to the CGST Act-2017, IGST Act-2017, UTGST Act-2017, and GST (Compensation to States) Act-2017.
In continuation of the measures of this department relating to the grievances of tax payers, the department desires to create a mechanism to deal with high pitched/ un-reasonable demands. There will four Nodal Committees in the State as follows to receive grievances of the tax payers.
The taxpayers, who have submitted their technical issues, are now following with the department to get the updates on the status of their issue. The trade is hereby made aware that the cases, which are being shared with GSTN for resolution under the IT Redressal mechanism, are published by the department on department’s portal www.mahagst.gov.in .
