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....
The registered taxable person who desires to get the refund of excess balance in the electronic cash ledger is required to file application manually in FORM GST RFD-01A (as notified in the MGST Rules vide notification No. 55/2017 -State tax dated 15.11.2017. All the details in the said form is to be filled appropriately.
Provisional IDs and Access Token of Phase 17 taxpayers, are now made available by GSTN. Taxpayer can obtain their Provisional IDs from department’s portal www.mahavat.gov.in, using their login credentials. This list of all such taxpayers is published under GST Tab on Mahavat portal as well as on Mahagst portal.
The Maharashtra GST Department (MGSTD) has been providing various electronic services and other related information to the taxpayers and the other stakeholders through its website mahavatgov.in.
The dealer can apply for Voluntary Registration under the provisions of Section 16(2) of MVAT Act 2002. The section provides for payment of security deposit of Rs. 25000/-for such registration under the said provision. There are certain contingencies in which the dealers may apply for refund of paid security deposit.
It appears that all the data may not be available in the field formations at the registration level for the purpose of revenue comparison and analysis. However, revenue analysis of all those tax payers which were our assesses in the pre-GST period may be done by the field formations and comparison be made of CGST revenue with revenue trend in Central Excise and Service Tax in the corresponding period of FY 2016-17.
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 zero-rated supplies of goods or services or both without payment of integrated tax shall be filed and processed manually till further orders.
Article Contains updated due date for filing of GSTR-3B (Summary GST Returns), GSTR-1- Detail of Outward Supplies) for those having turnover exceeding Rs.1.50 crore in Previous Financial Year (PFY) or Current Financial Year (CFY) , Tran-1 for Person Claiming Transitional Credit, GSTR-4 for Composition Opt Taxpayer, ITC-01 for those Claiming Input Tax Credit u/s 18(1), […]
Q1. Whether a member in practice can engage as GST practitioner? A. Yes, a member in practice can engage as GST practitioner , as the activities to be performed by GST practitioner mentioned in CGST Act, 2017 read with CGST Rules, 2017 are within the purview of a member in practice as per the provisions of Chartered Accountants Act, 1949 and Regulations framed thereunder.
The 23rd GST Council meeting held at Guwahati, Assam has proposed many changes in the structure of GST, the legal nod to which was provided through a slew of notifications issued on 14th and 15th November 2017 has made many changes to improve, on 14th and 15th November 2017. A gist of the newly released Notifications issued as on 15th November 2017 has been provided below.
CBEC issued 17 more Notification/ Circulars or Orders on 15th November 2017 to give effect to various decisions taken by it in 23rd GST Council meeting and to clarify Procedure for Manual filing & processing of GST refund claims, Apportionment of IGST with respect to advertisement services,GST on warehousing of agricultural produce, General Insurance & […]
