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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


Assam to roll out intra-state e-way bill WEF 16th May 2018

May 7, 2018 942 Views 0 comment Print

Provisions of e-way bill rules for intra-state movement of goods (movement of goods which commences and terminates within Assam) shall be effective from 16th day of May, 2018.

Assam to roll out intra-state e-way bill WEF 16th May, 2018

May 7, 2018 1713 Views 0 comment Print

Provisions of the e-way bill rules for intra-state movement of goods (movement of goods which commences and terminates within the State of Assam) shall be effective from 16th day of May, 2018.

Maharashtra to roll out intra-state e-way bill WEF 25th May 2018

May 7, 2018 12123 Views 0 comment Print

Maharashtra Government has earlier notified vide notification dated 27th March 2018 that there will be No requirement of E-way Bill from 1st April 2018 until further orders for the intra- State movement of Goods that commences and terminates within the State of Maharashtra, in respect of any goods of any value. In Modification of that […]

Himachal Pradesh to roll out intra-state e-way bill WEF May 05, 2018

May 1, 2018 11415 Views 0 comment Print

Himachal Pradesh hereby notifies that no E-Way Bill shall be required for intra-state movement of goods within the state of Himachal Pradesh except for intra-state movement of following 17 goods of consignment value exceeding fifty thousand rupees:

Intra-state e-way bill applicable from May 31, 2018 in Maharashtra

April 25, 2018 31425 Views 2 comments Print

GST Commissioner of Maharashtra notified that E-way bill for intra-State supplies will be applicable from May 31, 2018 in Maharashtra vide notification dated 25th April 2018.

Due date for quarterly return in form GSTR-1 for Quarter April-June 2018

April 23, 2018 3180 Views 0 comment Print

Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as mentioned below for furnishing the details of outward supply of goods or services or both.

Bihar to Roll Out intra-state e-way Bill WEF April 20th 2018

April 19, 2018 4848 Views 0 comment Print

The e-way bill in respect of movement of goods originating and terminating in the State of Bihar shall not be required to be generated where the consignment value does not exceed Two Lac Rupees.

Maharashtra to Roll Out intra-state e-way Bill WEF 01st May 2018

April 18, 2018 7416 Views 0 comment Print

No requirement of generation of E-Way Bill for intra-state movement within Maharashtra for period 1st April 2018 to 30th April 2018.

Tripura and Himachal to roll out intra-state e-way bill on Apr 20

April 17, 2018 3747 Views 0 comment Print

GST Intra-state E-Way bill will be required from 20.04.2018 for any intra –state movement of taxable goods in Tripura and Himachal Pradesh having value more than Rs 50,000/- and where the place of delivery is beyond 50 kms from place of supply.

Sequence to Set off Input tax credit in GST

April 16, 2018 64869 Views 3 comments Print

If we have IGST credit available with us then first of all we will have to set off IGST payable from this IGST credit and even after that If we have enough of IGST credit left then this IGST credit first will be used to set off CGST liability and if again we have some IGST credit left with us then set off SGST liability from it.

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