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SGST

Latest Articles


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 24963 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 23640 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 49230 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 3837 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 7359 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 1062 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 1437 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 600 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 99246 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 61281 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 16302 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 11706 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 1713 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 15753 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 3750 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 321 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 354 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 3414 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 711 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 432 Views 0 comment Print


Maharashtra exempts E-way Bill requirement for Intra-State Movement until further orders

March 27, 2018 23025 Views 2 comments Print

No requirement of E-way Bill from 1st April 2018 until further orders for the intra- State movement that commences and terminates within the State of Maharashtra, in respect of any goods of any value.

Karnataka to roll out intra-state e-way bill WEF 1st April 2018

March 23, 2018 1482 Views 0 comment Print

Karnataka hereby appoints the 1st day of April, 2018, as the date from which the provisions of rules 2. [other than clause (7)], 3., 4., 5, 6. and 7. of notification (4-N/2017) No. FD 47 CSL 2017, dated the 15th March, 2018, published in the Karnataka Gazette, Extraordinary, Part- IVA number 455, dated the 14th March, 2018, shall come into force.

All about Online submission of Letter of Undertaking under GST Regime

February 28, 2018 16581 Views 3 comments Print

INSTRUCTIONS TO FILE LUT ONLINE – The registered person who desires to make zero rated supply of goods or services or both without payment of the Integrated Tax (IGST) shall file an application at GSTN portal in FORM GST RFD-11 (as notified under rule 96A of the MGST Rules vide Notification-State tax dated 1st July 2017 and as amended from time to time).

FAQ’s on applicability of GST on Rice

February 23, 2018 81558 Views 14 comments Print

With the roll-out of GST and its implementation, the branded rice has become costlier due to imposition of GST of 5 % on rice with registered brand name. Rice being one of the most consumed cereals is affecting the normal consumers. A person has to pay 5% extra on the consumption of every one kg of branded rice.

Manual filing & processing of GST refund of inverted tax structure & deemed exports

February 21, 2018 14979 Views 0 comment Print

As explained earlier, due to the non-availability of the refund module on the common portal, it has been decided, on the recommendations of the Council, that the applications /documents /forms pertaining to refund claims on account of inverted tax structure and deemed exports shall be filed and processed manually till further orders.

Telangana notifies way bill with effect from 10-02-2018

February 10, 2018 1236 Views 0 comment Print

TGST Act, 2017- The Telangana Goods and Services Tax Act, 2017 (Act No. 23 of 2017)- Way bill notification- Effective date- Notification- Orders- Issued.

E-way bill not required in Nagaland till 31.05.2018 for Intra-State movement of goods

February 9, 2018 3303 Views 0 comment Print

No e-way bill under rule 138 shall be required to be generated on intra-state movement of goods within the State of Nagaland till the 31st day of May, 2018.

Telangana govt notifies Waybill for intra-State movement of goods

February 9, 2018 5517 Views 1 comment Print

Government of Telangana State hereby notifies the document known as Waybill that is to be issued by the registered person for intra-State movement of goods.

Direction for Processing of refund under DGST Act, 2017

February 8, 2018 1911 Views 0 comment Print

All Asst. Commissioners/GSTOs, who have been assigned powers under section 54 of the Delhi Goods and Services Tax (DGST) Act, 2004 (Delhi Act 3 of 2017) are hereby directed to process the refund cases of DGST Act in the following manner:-

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

February 6, 2018 15753 Views 9 comments Print

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, but that has followed with great hue and cry. These celebrations mean nothing. The special sessions of Parliament or special or extraordinary meetings of Council would mean nothing to the assessees unless they obtain easy access to the website and portals.

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