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 : The West Bengal GST Department ruled that intra-State movement of goods related to job work remains exempt from e-way bill generat...
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...
The Maharashtra Goods and Services Tax (Amendment) Act, 2025, introduces changes, including a new “track and trace” mechanism for certain goods, penalties for non-compliance, and amendments to input tax credit and appeal processes.
Maharashtra State Tax Commissioner issues forms for settlement of GST arrears under 2025 Act; physical submission required for periods up to June 2017.
An overview of the Manipur GST (Amendment) Bill, 2025, which updates the state’s tax laws to align with central GST amendments.
West Bengal extends the GST audit completion deadline for the 2021-2022 period to August 22, 2025, due to delays in document submission.
The Manipur Goods and Services Tax (Amendment) Ordinance, 2025, updates the state’s GST Act, aligning it with central law changes and introducing new tax determination rules.
Assam’s Tax Department outlines a new SOP for road vigilance at key locations to prevent GST evasion, detailing inspection procedures and team responsibilities.
Delhi’s new GST rules, effective June 2, 2025, amend valuation for corporate guarantees, streamline intimation processes, and update various forms.
Kerala GST shifts SCN adjudication to Taxpayer Services under Sec 74A from Nov 1, 2024; standard process applies for fraud and non-fraud tax issues.
Odisha updates GST rules for appeals and applications, introducing electronic filing formats and withdrawal provisions before the Appellate Tribunal.
Kerala SGST assigns Section 74A functions to officers, amending Circular 5/2023 as per 53rd GST Council meeting recommendations. Effective from 2 April 2025.
