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...
Punjab Government has notified under Rule 138(14)(d) of Punjab GST Rules, 2017 that e-way bill will not be required to be generated for a period of two months from 1st February, 2018 for intra-state supply of goods provided such goods do not cross the State boundary during the transit. However, a person may voluntarily generate e-way […]
Government of Maharashtra makes the following amendments in Notification No. 45/2017- State Tax (Rate)], dated the 14th November, 2017, published in the Maharashtra Government Gazette, Extra-ordinary, Part IV-B, No. 374, dated the 14th November, 2017, namely :—
Government of Maharashtra hereby exempts the state tax on intra- state supplies of goods, the description of which is specified in column (3) of the Table below
No. GST-1018/C.R.16(2)/Taxation-1.– In exercise of the powers conferred by sub-sections (1) and (3) of section 11 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council
No. GST-1018/C.R.16(1)/Taxation-1.– In exercise of the powers conferred by sub-section (1) of section 9 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra
Government of Maharashtra hereby exempts the intra-State supply of services by way of grant of license or lease to explore or mine petroleum crude or natural gas or both, from so much of the state tax as is leviable on the consideration paid to the Central Government
MGST Noti. No.04/2018-ST(R)-Special procedures for payment of tax by Reg. person supplying construction service against transfer of development rights
Services supplied by the Central Government, State Government, Union territory or Local authority by way of renting of immovable property to a person registered under the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017).
No. GST.1018/C.R.15(2)/Taxation-1.– In exercise of the powers conferred by sub-section (1) of section 11 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council
No. GST-1018/C.R.15(1)/Taxation-1.– In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Maharashtra Goods and Services Tax Act, 2017
