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SGST

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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 38076 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 27855 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 50814 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 4008 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 7611 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 1179 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 1599 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 642 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 99555 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 61317 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 18960 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 15453 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 1770 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 15840 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 3813 Views 0 comment Print


Latest Notifications


Virtual GST Personal Hearings through video conferencing in West Bengal

Goods and Services Tax : West Bengal allows virtual hearings for GST cases via video conferencing. Taxpayers can request this mode for ease of access. Read...

February 16, 2025 204 Views 0 comment Print

Delhi Goods and Services Tax (Amendment) Act, 2024

Goods and Services Tax : The Delhi GST Amendment Act 2024 introduces definitions for online gaming, money gaming, and virtual digital assets, amending tax ...

January 3, 2025 513 Views 0 comment Print

Kerala SGST- Adjudication of SCNs- Common Adjudicating Authority

Goods and Services Tax : Kerala SGST's new circular streamlines adjudication of interconnected show cause notices with a single authority for consistent de...

November 18, 2024 447 Views 0 comment Print

Kerala Flood Cess Non-Filing: Penalties and Compliance

Goods and Services Tax : Kerala SGST instructs taxpayers to file Kerala Flood Cess returns for compliance. Non-filing may lead to penalties, interest, and ...

October 18, 2024 912 Views 0 comment Print

Kerala SGST Adjudication of Show Cause Notices: Common Authority

Goods and Services Tax : Kerala SGST outlines a common adjudicating authority for show cause notices involving multiple taxpayers, ensuring uniform decisio...

October 18, 2024 174 Views 0 comment Print


Notification for reverse charge under Delhi GST Act, 2017

June 30, 2017 2790 Views 0 comment Print

No.F3(15)/Fin(Rev-I)/2017-18/ –. In exercise of the powers conferred by sub-section (3) of section 9 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby specifies the supply of goods

Sections notified under Delhi GST Act 2017 w.e.f 01.07.20174

June 30, 2017 840 Views 0 comment Print

Governor of the National Capital Territory of Delhi hereby appoints the 1 st day of July, 2017, as the date on which the provisions of sections 6 to 9, 11 to 21, 31 to 41, 42 except the proviso to sub-section (9) of section 42, 43 except the proviso to sub-section (9) of section 43, 44 to 50, 53 to 138, 140 to 145, 147 to 163 and 165 to 174 of the said Act shall come into force.

Procedure to Generate e-waybill under West Bengal GST Ordinance, 2017

June 30, 2017 17220 Views 2 comments Print

As per the new system, the Way Bills will have to be generated and printed from the Directorate’s website www.wbcomtax.gov.in by the importing persons after furnishing the required particulars, which are described as under: –

Maharashtra Value Added Tax (Amendment) Rules, 2017

June 30, 2017 5106 Views 0 comment Print

No.VAT-1517/CR-102/Taxation-1.-Whereas, the Government of Maharashtra is satisfied that circumstances exist which render it necessary to take immediate action further to amend the Maharashtra Value Added Tax Rules, 2005

Tax Rate on Goods under Tamil Nadu GST Act, 2017

June 29, 2017 3483 Views 0 comment Print

Goods and Services Tax-Tamil Nadu Goods and Services Tax Act, 2017-Rates of the State tax on goods-Notification-issued

Rate of Tax on Goods under Puducherry GST Act, 2017

June 29, 2017 10134 Views 1 comment Print

In exercise of the powers conferred by sub-section (1) of section 9 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby notifies the rate of the state tax

Tax Rate on Goods under Tripura SGST Act, 2017

June 29, 2017 2301 Views 0 comment Print

Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government, on the recommendations of the Council, hereby notifies the rate of the state tax of-

Tax Rate on Goods under Assam Goods and Services Tax Act, 2017

June 29, 2017 774 Views 0 comment Print

In exercise of the powers conferred by sub-section (1) of section 9 of the Assam Goods and Services Tax Act, 2017 (XXVIII of 2017), the Governor of Assam, on the recommendations of the Council, is hereby pleased to notify the rate of the state tax of-

No TDS under West Bengal GST Act

June 29, 2017 2160 Views 0 comment Print

Since GST is being introduced w.e.f. 01/07/2017, the following points as mentioned below are pertinent and need to be followed diligently by all the DDOs of West Bengal Government Department and Local Authorities, along with other deductees like Banks, Educational Institutions, Hospitals, Nursing Homes, Private/Public Ltd. Companies as mentioned in Section 40(1) of the WBVAT Act, 2003.

Maharashtra Goods and Services Tax (Second Amendment) Rules, 2017

June 29, 2017 1890 Views 0 comment Print

No. MGST. 1017 / C.R. 100 (2) /Taxation-1.— In exercise of the powers conferred by section 164 of the Maharashtra Goods and Services Tax Act, 2017 (Mah.XLIII of 2017), the Government of Maharashtra hereby makes the following rules further to amend the Maharashtra Goods and Services Tax Rules, 2017, namely

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