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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 37887 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 27765 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 50790 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 99552 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 18912 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 15378 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


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 510 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 441 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 888 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

Maharashtra GST Jurisdiction Notification Issued

Goods and Services Tax : The Maharashtra government defines jurisdiction areas for GST officers under Notification MGST-1524, effective July 24, 2024....

October 10, 2024 873 Views 0 comment Print


Pecuniary Limit changed for Rajasthan State GST Officers

July 4, 2022 2901 Views 0 comment Print

Rajasthan govt notifies that Assistant Commissioner of State Tax shall have the jurisdiction over the taxable person having annual turnover in State Upto Rs. 2.5 Cr. and Joint/ Deputy Commissioner of State Tax hall have the jurisdiction over the taxable person having annual turnover in State Above Rs. 2.5 Cr. GOVERNMENT OF RAJASTHAN COMMERCIAL TAXES […]

Salient features of Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2022

April 20, 2022 15267 Views 1 comment Print

Maharashtra Settlement Arrears Tax, Interest, Penalty Late Fee Act, 2022 shall be applicable for the settlement of arrears of tax, interest, penalty and late fee under the various Acts administered by the Department. Arrears of tax, interest, penalty or late fee for the periods ending upto 30th June 2017

SOP for processing Reimbursement of SGST on films

April 20, 2022 1113 Views 0 comment Print

Government from time to time has provided for reimbursement of SGST on specific films (hereinafter read as films). Various representations have been received both from the trade and the field formations to provide for a uniform procedure to apply for such reimbursements.

Central GST Registration: Proper Officer for approval for physical verification of place of business

April 13, 2022 1719 Views 0 comment Print

Chief Commissioner, State Tax, Rajasthan, hereby, authorise Joint Commissioner /Deputy Commissioner, Central Registration Unit, State Tax, Jaipur for giving approval for physical verification of place of business to the proper officers.

Procedure for claiming reimbursement of SGST on movie ‘The Kashmir Files’

March 30, 2022 2796 Views 0 comment Print

The Exhibitor shall claim reimbursement of SGST paid on monthly basis by filing Application, manually, in Annexure-A to the Proper Officer (LGSTO / SGSTO having geographical jurisdiction) irrespective of the fact whether the Exhibitor falls in the Central or State jurisdiction. This application shall be filed within ten days from the due date of filing monthly tax return.

Issuance of orders of provisional GST attachment and restoration thereof on BO System

March 29, 2022 1332 Views 0 comment Print

It is hereby instructed that from 01st April, 2022 the provisional attachment orders in DRC-22 and restoration order in DRC-23 shall be only be issued on BO system.

Exemption from SGST allowed to movie ‘Kashmir Files’ in Karnataka

March 14, 2022 1977 Views 0 comment Print

Government of Karnataka has directed to allow for State GST (SGST) benefit to the cinematographic shows of the movie The Kashmir Files.

Haryana govt allows reimbursement of SGST on film titled ‘The Kashmir Files’

March 11, 2022 2556 Views 0 comment Print

Government of Haryana has allowed for reimbursement of State GST on entry to exhibition of film ‘The Kashmir Files’ in cinemas theaters of the State from the date of this order subject to the following conditions: –

MahaGST: GST scrutiny parameters & issues in return scrutiny

January 17, 2022 40059 Views 1 comment Print

To ensure the correct and completeness of the compliance made by registered taxpayers the statutory mechanism of scrutiny of returns has been provided in section 61 of the GST Act(s). The guidelines for undertaking return scrutiny and subsequent actions thereto are issued vide above referred Internal Circular.

GST collection for Oct 2021 registered second highest since GST implementation

November 27, 2021 642 Views 0 comment Print

GST collection for October 2021 registered the second highest since implementation of GST ₹ 1,30,127 crore gross GST revenue collected in October Revenues for the month of October 2021 are 24% higher than the GST revenues in the same month last year and 36% over 2019-20 The gross GST revenue collected in the month of […]

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