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....
Nagaland Government hereby specifies the persons who are only engaged in making supplies of taxable goods or services or both, the total tax on which is liable to be paid on reverse charge basis by the recipient of such goods or services or both under sub-section (3) of section 9 of the said Act as the category of persons exempted from obtaining registration under the aforesaid Act.
Under section 164 of Manipur Goods & Services Tax Act, 2017, State Government hereby make the Manipur Goods and Services Tax Rules, 2017.
Lt. Governor of the National Capital Territory of Delhi hereby appoints the 22nd day of June, 2017, as the date on which the provisions of sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 of the said Act shall come into force.
In exercise of the powers conferred by section 3 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana hereby appoints the Additional Excise & Taxation Commissioner to be the Additional Commissioner of State tax, Joint Excise & Taxation Commissioner to be the Joint Commissioner of State tax, Deputy Excise & Taxation Commissioner to be the Deputy Commissioner of State tax, Excise & Taxation Officer to be the Excise & Taxation Officer of State tax and Assistant Excise & Taxation Officer to be the Assistant Excise & Taxation Officer of State tax for carrying out the purposes of the said Act.
In exercise of power conferred upon me under the West Bengal Goods and Services Tax Rules, 2017, I hereby notify the following 230 Facilitation Centers for the purposes of the West Bengal Goods and Services Tax Ordinance, 2017 and rules framed there under.
Odisha Goods and Services Tax Act, 2017 the State Government do hereby appoint the 22nd day of June, 2017 as the date on which the provisions of sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 of the said Act shall come into force.
Governor of Haryana hereby specifies the persons who are engaged only in making supplies of taxable goods or services or both, the total tax on which is liable to be paid on reverse charge basis by the recipient of such goods or services or both under sub- section (3) of section 9 of the said Act as the category of persons exempted from obtaining registration under the aforesaid Act.
Governor of Haryana hereby notifies www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax and electronic way bill.
In exercise of the powers conferred by sub-section (1) of section 4 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana hereby appoints the Taxation Inspectors for the purposes of the said sub- section.
In exercise of the powers conferred by section 3 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) the Governor of Haryana hereby appoints the Excise and Taxation Commissioner, Haryana to be the Commissioner of State tax for carrying out the purposes of the said Act.
