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....
Explore the instructions under Section 161 of DGST Act, 2017 for rectifying errors in demand orders, addressing arithmetical mistakes, and streamlining the rectification process for tax assessments.
Explore the latest trade circular from the Commissioner of State Tax, Maharashtra, outlining the procedure for reimbursement of SGST on movie tickets. Learn about eligibility, application process, and consumer benefits
Explore the Kerala High Courts directive on rectification applications for wrongly claimed ITC under CGST and SGST instead of IGST. Legal insights and implications.
Kerala High Court’s recent case involving Divya S.R. under CGST and SGST Acts. The court directs consideration of a rectification application for mistakenly claimed IGST input tax credit.
Explore the impact of jurisdiction transfer on registered persons in West Bengal. Understand guidelines for pending proceedings and appeals under Order No. 06/WBGST/PRO/2023.
Explore the implications of Maharashtra Goods and Services Tax (Second Amendment) Act, 2023. Understand the amendments, impact on online gaming, and transitory provisions.
Haryana GST Section 148 notification: a special appeal process for appeal delays against demand orders until March 31, 2023. Eligibility, conditions & proceedings explained.
Implications of Karnataka’s E-Way Bill notification on movement of gold, silver, and precious stones. Learn about intra-state and inter-state compliance, B2B, and B2C transactions.
Learn what e-Invoice is and what advantages in GST it offers businesses. Get detailed info on the process to generate an e-Invoice and how to get an Invoice Reference Number.
Enhancing GST Administration: Learn about Creation of State Co-ordination Committee for Rajasthan. Co-chairs from CGST & CEX and State Tax Officials included.
