Supreme Court: Imminent Death Not Required For a Statement to Qualify as Dying Declaration  ||  SC: HC Cannot Grant Pre-Arrest Bail Without Quashing FIR; Accused Must Approach Sessions Court First  ||  SC: Agreed Interest Rate Cannot Be Challenged as Exorbitant; Arbitrator Cannot Override Contract  ||  SC: Agreed Interest Rate Cannot Be Challenged as Exorbitant; Arbitrator Cannot Override Contract  ||  SC: GST Exemption on Residential Lease Applies When Building is Sub-Leased for Hostel/PG Use  ||  Rajasthan High Court: Universities Cannot Retain Students’ Original Documents for Pending Fees  ||  NCLT: Damages from Contractual Disputes Cannot Form Basis for Initiating Insolvency Proceedings  ||  Del HC: Pre-SCN Consultation is Unnecessary in Large-Scale GST Fraud Cases with Complex Transactions  ||  Calcutta HC: Unilaterally Appointed Arbitrator Violates Natural Justice and Sets Aside the Award  ||  Raj HC Upholds Padmesh Mishra’s AAG Appointment, Noting Advocacy Skill isn’t Tied to Experience    

Search Results for Tag : GST

Notifications & Circulars

Migration of existing Central Excise/Service Tax assessees to GST(09.01.2017)

Central Board of Excise & Customs (CBEC) has initiated the process of migration of its existing CENTRAL EXCISE/SERVICE TAX assessees to GST with effec.....

Tags : Implementation, GST, Assessee, Migration



Top Story

GST Council Approved Final Draft of Central GST and Integrated GST(04.03.2017)

The all-powerful GST Council headed by Union Finance Minister Arun Jaitley approved final draft of Central GST (C-GST) and Integrated GST (I-GST). Fur.....

Tags : Council, Approval, Implementation, GST



Cabinet approves four GST Bills(20.03.2017)

The Union Cabinet chaired by the Prime Minister Shri Narendra Modi has approved the following four GST related bills:

1. The Central Goods a.....

Tags : GST bills, Approval, Integration



Workshop on impact of GST on the Oil and Gas Sector held(29.05.2017)

Minister of State (I/C) for Petroleum and Natural Gas, Shri Dharmendra Pradhan reviewed the impact of GST on the Oil & Gas Sector. A workshop was orga.....

Tags : Workshop, GST, Impact



Changes in IEC with the introduction of GST(12.06.2017)

The Foreign Trade (Development &Regulation) Act, 1992 provides that no person shall make any import or export except under an Importer Exporter Code (.....

Tags : Importer Exporter Code, Change, GST



Central Government abolishes various Cesses in the last three years for smooth roll-out of GST(07.06.2017)

The Central Government in the last three General Budgets viz 2015-16, 2016-17 and 2017-18 has gradually abolished various cesses on goods and services.....

Tags : Cesses, Abolition, GST roll-out



News

50% Requirement of States Ratifying GST Bill Completes with Odisha’s Nod(02.09.2016)

With the Odisha Assembly approving the Constitutional Amendment Bill for GST, the requirement of 50 percent of States and UTs ratifying it has been co.....

Tags : GST



At midnight, India’s biggest tax reform ‘GST’ is rolled Out from Parliament’s Central Hall(01.07.2017)

The long awaited Goods and Services Tax has finally seen light of day with its roll out at midnight of 30th June 2017. Ending a slew of indirect taxes.....

Tags : GST, Roll out, Launch



Rolling out of GST presents great opportunities : Kalraj Mishra(13.07.2017)

Ministry of MSME along with FICCI organized National Workshop on GST and Digital MSME here today. Speaking on the occasion Shri Kalraj Mishra, Union M.....

Tags : GST, Rolling out, Opportunities



Benefits of GST for the Transport Sector(26.07.2017)

The transport sector stands to benefit from the recently rolled out GST in several ways. Pre- GST, the complex tax structure and paper work forced the.....

Tags : GST, Benefits, Transport Sector



Cabinet approves Scheme of Budgetary Support under GST Regime to the eligible units located in States of Jammu and Kashmir, Uttarakhand, Himachal Pradesh and North Eastern States including Sikkim(16.08.2017)

The Cabinet Committee on Economic Affairs chaired by the Prime Minister Shri Narendra Modi today has given its approval to the Scheme of providing Bud.....

Tags : Scheme, Approval, Budgetary Support, GST Regime



GST on Selling of space for advertisement in print media - Clarification regarding(23.08.2017)

Query has been raised regarding GST applicable on selling of space for advertisement in print media. Selling of space for advertisement in print media.....

Tags : GST, Selling, Space, Advertisement, Print media



Notification regarding GST rate for branded cereal, pulses and flour(20.09.2017)

The GST Council, in its 21st meeting held on 9th September, 2017 at Hyderabad has, interalia, recommended that for 5% GST rate on cereals, pulses and .....

Tags : GST rate, Recommendation, Branded cereal



Relief for MSME Borrowers registered under Goods and Services Tax (GST)(07.02.2018)

Presently, banks and NBFCs in India generally classify a loan account as Non-Performing Asset (NPA) based on 90 day and 120 day delinquency norms, res.....

Tags : MSME Borrowers, Relief, GST



Refund of IGST on Export-Extension of date in SB005 alternate mechanism cases and clarifications in other cases(23.03.2018)

CBEC has issued Circular No 5/2018-Customs dated 23-02-2018 which provided for an alternative mechanism with officer interface to resolve invoice mism.....

Tags : Refund, IGST, Export, Date, Extension



Extension of Special Refund Fortnight till 16.6.2018(12.06.2018)

The Government has launched the second "Special Drive Refund Fortnight "from 31.5.2018 to 14.6.2018. During the first Refund Fortnight from 15th to 29.....

Tags : Refund, Extension, IGST



Exporters advised to file Table 6A and GSTR 3B for processing of IGST Refund and for Refund of the unutilized Input Tax Credit(29.11.2017)

The Government of India is seized of the issue of Exporters complaining about delay in grant of refunds pertaining to Integrated Goods and Services Ta.....

Tags : Refund, IGST, Input Tax



GST leads to Formalization of Economy and Widening of Tax Base(18.06.2018)

Historic tax reform, the Goods and Service Tax (GST), has resulted in formalization of economy and consequently information flow would eventually augm.....

Tags : GST, Tax Base



GST council announced reduction in tax rates(10.11.2017)

In a significant relief to citizens, GST council in the meeting held on 10th November, 2017 has announced slashed GST rates on various goods and servi.....

Tags : GST, Rates, Reduction



Union Cabinet approves creation of the National Bench of the Goods and Services Tax Appellate Tribunal (GSTAT)(23.01.2019)

The creation of National Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) for resolving disputes gets green signal in a Union Cabinet’s .....

Tags : National Bench, Creation, GSTAT



#GST Rollout: Govt. Notifies Specialised Agencies Entitled to Claim Refund Under GST Act(30.06.2017)

Central Government has notified specialised agencies entitled to claim a refund of taxes paid on notified supplies of goods or services or both receiv.....

Tags : GST Rollout, GST Day



Transition plan to the new GST Return(11.06.2019)

The GST Council in its 31st meeting decided that a new GST return system will be introduced to facilitate taxpayers. In order to ease transition to th.....

Tags : Transition plan, GST Return, Introduction



IGST Refunds-Mechanism to verify the IGST payments for goods exported out of India in certain cases(27.08.2019)

In an earlier Board's earlier Circular 12/2018-Customs dated 29.05.2018, an interim solution was provided to tide over the difficulty faced by exporte.....

Tags : Refunds-Mechanism, Verification, IGST payments



GST Taxpayers can file their GSTR-3B Returns in a Staggered Manner(22.01.2020)

Considering the difficulties faced by trade and industry in filing of returns, the government has decided to introduce several measures to ease the pr.....

Tags : GSTR-3B, Filing, Process, Easing of



Government provides GST relief to mitigate impact of Covid-19 on MSMEs(12.06.2020)

The Novel Coronavirus (COVID- 19) and its spread are causing severe disruption to society and to most of the businesses across the globe. Ongoing covi.....

Tags : GST relief, Measures, Waiver, Fees



42nd GST Council Meeting recommends eight major changes(05.10.2020)

The 42nd GST Council met on 5th October, 2020 under the Chairmanship of Union Finance & Corporate Affairs Minister. The meeting was also attended by U.....

Tags : GST Council, Meeting, Recommendations



IGST refunds on exports-extension in SB005 alternate mechanism(17.02.2021)

1. Reference is invited to Board’s Circulars 5/2018-Cus. dated 23.02.2018 08/2018 Cus. dt 23.03.2018, 15/2018 Cus. dt 06.06.2018, 22/2018 Cus dt 16.07.....

Tags : IGST refunds, Exports-extension, Alternate mechanism



Government announces various relief measures for taxpayers under GST law in view of severe COVID-19 pandemic(02.05.2021)

In view of the challenges faced by taxpayers in meeting the statutory and regulatory compliances under Goods & Services Tax (GST) law due to the outbr.....

Tags : Relief measures, Taxpayers, GST law



Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity)(17.06.2021)

1. Certain representations have been received requesting for a clarification regarding applicability of GST on annuities paid for construction of road.....

Tags : Clarification, Applicability, GST



Clarification regarding rate of tax applicable on construction services provided to a Government Entity, in relation to construction such as of a Ropeway on turnkey basis(17.06.2021)

1. Reference has been received by the Board for a clarification whether services supplied to a Government Entity by way of construction such as of "a .....

Tags : Clarification, Applicability, GST



GST reduced from 18% to 5% for domestic Maintenance, Repair and Overhaul services(14.03.2022)

The average number of the passenger carried in the pre-Covid financial year (2019-20) was around 4 lakh per day. On 6th March 2022, domestic airlines .....

Tags : GST, Reduction, Domestic Maintenance



Judgments

Provisions of GST enactment cannot be interpreted so as to deny right to carry on Trade and Commerce to any citizen(16.02.2023)

The Petitioner is a proprietary firm engaged in the business of fabrication work. The Petitioner filed appeal under section 107 of the Maharashtra Goo.....

Tags : Registration, GST, Grant



GST Council recommends several measures for streamlining compliances in GST(11.07.2023)

The 50th meeting of the Goods and Services Tax (GST) Council was held, under the chairpersonship of the Union Finance and Corporate Affairs Minister.G.....

Tags : Recommendations, Meeting, GST Council



Clarifications regarding applicability of GST on certain services(01.08.2023)

Representations have been received seeking clarifications on the following issues

1. Whether services supplied by director of a company in hi.....

Tags : Clarifications, Applicability, GST



Clarification regarding GST rate on imitation zari thread or yarn based on the recommendation of the GST Council in its 52nd meeting held on 7th October, 2023(31.10.2023)

1. The GST Council in its 50th meeting had recommended reduction of GST rate to 5% on imitation zari thread or yarn known by any name in trade parlanc.....

Tags : Clarification, GST rate, Zari thread



GSTR-9 and GSTR-9C more simplified and last dates of submission extended(14.11.2019)

The Government has decided today to extend the due dates of filing of Form GSTR-9 (Annual Return) and Form GSTR-9C (Reconciliation Statement) for Fina.....

Tags : GSTR-9, GSTR-9C, Simplification



IRDAI Exempts 24 Schemes of Insurance from GST(31.03.2018)

Insurance Regulatory and Development Authority of India (IRDAI) has exempted 24 schemes of insurance from Goods and Services Tax (GST) regime for rein.....

Tags : Insurance, GST



Allahabad HC Stops Establishment of GST Appellate Tribunal in UP Without Court's Permission(05.03.2021)

Allahabad High Court has restrained the Central Government from establishing the Goods and Services Tax Appellate Tribunal in the State of Uttar Prade.....

Tags : Allahabad High Court, Establishment of GST Appellate Tribunal



# GST Changes Applicable From 01.01.2021: Grounds Added for Suspension/Cancellation of Registration(29.12.2020)

Rule 21 of the Central Goods and Services Tax Rules, 2017 is amended to provide that the registration of a person can be suspended where: (a) ITC avai.....

Tags : Grounds for Cancellation/Suspension of GST Registration



Delhi High Court Grants Refund for Failure of Govt in Implementing GST(24.12.2019)

Delhi High Court has while allowing the refund of TRAN-1 credit held that the Petitioner cannot be made to suffer on account of failure on the part of.....

Tags : Delhi High Court, GST



CBIC Notifies Reduction in Applicability of GST E-invoicing Threshold(09.03.2021)

Central Board of Indirect Taxes and Customs (CBIC) has notified the reduction in the applicability of Goods and Services Tax E-invoicing threshold fro.....

Tags : Central Board of Indirect Taxes and Customs, Applicability of GST E-invoicing Threshold



All. HC: Bail Granted to Assessee Since Proceedings u/s 70 and 74 of GST Act Pending for Too Long(04.03.2024)

Allahabad High Court while granting bail to an assessee who had availed excess input tax credit, has stated that since the proceedings under Section 7.....

Tags : Allahabad High Court, Bail, Section 70 of GST Act, Section 74 of GST Act



#OneNationOneTax: GST Council Paves Way for Lower Burden on Average Household(19.05.2017)

Tax Free Items: Milk, Jaggery, Cereals, Fruit & Vegetables, Pulses. Rate of 5%: Coffee, Tea, Sugar, Edible Oil, Coal, Indian Sweets. Rate of 18%: Ch.....

Tags : GST, Rates, GST Council



CBIC Extends Deadline for Filing GST Annual Returns(31.12.2020)

Central Board of Indirect Taxes and Customs (CBIC) has extended the filing of Goods and Services Tax Annual Returns (GSTR-9) for the Financial Year 20.....

Tags : Central Board of Indirect Taxes and Customs, Filing of GST Annual Returns



# GST Changes Applicable From 01.01.2021: Biometric Verification Required for Registration(29.12.2020)

Rule 8 and 9 of the Central Goods and Services Rules, 2017 has been amended to provide for the biometric verification, Aadhaar authentication and taki.....

Tags : GST Registration, Biometric Verification



Kerala High Court Stays Show-Cause Notice for IGST Demand on Ocean Freight(10.03.2021)

Kerala High Court has issued the notice to the Central Board of Indirect Taxes and Customs (CBIC) upon a plea challenging applicability of the goods a.....

Tags : Kerala High Court, IGST Demand on Ocean Freight



#OneNationOneTax: Consensus Builds in Srinagar Meet on July 1 GST Rollout(19.05.2017)

GST Council has decided tax rates for 1211 items of goods and services, of which 7% will be exempted, 14% will fall in the 5% slab, 17% in the 12% sla.....

Tags : GST, Rates, GST Council



#GST Rollout: Govt Amends Registration Rules(29.06.2017)

Central Government has notified amendments made to Registration Rules under CGST, which says that registration granted to a tax payer can be cancelled.....

Tags : Central Government, GST, Composition Levy



#GST: Registration for Tax Deductor and Tax Collector will Start from July 25(06.07.2017)

Government has decided to open the registration window for Tax Deductors and Tax collectors from July 25.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Madras HC Issues Notice on Plea Seeking GST Exemption for Incorporated Members' Clubs(07.01.2021)

Madras High Court has issued notice to Central Government and the Central Board of Direct Taxes in Petition seeking exemption for members' club in an .....

Tags : Madras High Court, GST Exemption for Incorporated Members' Clubs



# GST Changes Applicable From 01.01.2021: When GSTR-1 May Not Be Permitted to be Filed(29.12.2020)

Rule 59 of the Central Goods and Service Tax Rules, 2017 has been amended to not permit the taxpayer to file GSTR 1 if, (a) Form GSTR-3B has not be fu.....

Tags : Filing of GSTR-1



Gujarat HC Directs GSTN to allow Rectification of Entries in GSTR-3B Return(11.03.2021)

Gujarat High Court has directed the Goods and Service Tax Network (GSTN) to allow the rectification of entries in the GSTR-3B return which was submit.....

Tags : Gujarat High Court, Rectification of Entries in GSTR-3B Return



#GST: Council Finalizes GST Rates For 1,211 Items, Items of Daily Use to Attract Lower Tax Rate(19.05.2017)

GST Council has finalized tax rates for over 1,200 items, wherein a consensus was drawn to exempt or lower taxes on several items of daily use.

Tags : GST, Rates, GST Council



#GST: GSTN Portal Begins Invoice Uploading for Businesses(25.07.2017)

GSTN portal has started accepting uploading of sale and purchase invoices of businesses generated post Goods and Services Tax rollout on July 1.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST Rollout:CBEC Notifies Remaining CGST Rules, Applicable from 1st July 2017(29.06.2017)

Central Board of Excise and Customs (CBEC) has notified remaining Central Goods and Service Tax (CGST) Rules which applicable from 1st July 2017.

Tags : Central Board of Excise and Customs, Central Goods and Service Tax (CGST) Rules



Calcutta HC: Cancellation of GST Registration of Businesses Causes Revenue Loss to Government(16.11.2021)

Calcutta High Court has observed that cancellation of GST registration of businesses on hyper technical grounds causes revenue loss for the State and .....

Tags : Calcutta High Court, Cancellation of GST Registration of Businesses



SC Declines Plea Challenging Constitutional Validity of Provisions of CGST Act, 2017(08.01.2021)

Supreme Court has declined to entertain a writ petition challenging constitutional validity of various provisions of the Central Goods Service Tax Act.....

Tags : Supreme Court, Constitutional Validity of Provisions of CGST Act, 2017



CESTAT Grants Partial Relief To Bata On Issue Of Denial Of CENVAT Credit(07.01.2022)

Karnataka High Court upheld the validity of Section 54(3) of the CGST Act refers to the refund of unutilized Input Tax Credit (ITC). The Section is en.....

Tags : Karnataka High Court, Validity, CGST Act



#GST: Council Seals Four Tier Tax Slab For Services, 13 in 5% Bracket, Education, Healthcare Exempted(22.05.2017)

GST Council has finalised tax rates for services. Education and healthcare have been exempted from GST regime. Telecoms and financial services will be.....

Tags : Goods and Services Tax (GST), One-Nation One-Tax, GST Rates, Services



#GST Rollout:Govt Sets Up War Room to Deal with GST Queries(29.06.2017)

Government has created a special war room to act as as single window for resolution of any GST-related issue. It will operate from eight in the mornin.....

Tags : Central Board of Excise and Customs, GST, War Room



#GST: Govt Exempts SEZs from Integrated GST(07.07.2017)

Government has exempted goods imported by units or developers of special economic zones from Integrated Goods and Services Tax (IGST).

Tags : Government, Integrated GST



#GST: Govt Extends Deadline for Composition Scheme(25.07.2017)

Government has extended deadline for small businesses to opt for composition scheme in GST regime by nearly four weeks to August 16.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Bombay HC: Refund Application Filed Manually Not to be Filed in FORM GST RFD 01 on GST Portal(08.12.2021)

Bombay High Court held that the refund application filed Manually not supposed to be filed in FORM GST RFD 01 on GST portal.

Tags : Bombay High Court, FORM GST RFD 01 on GST Portal



Kerala High Court: Vehicle Cannot be Detained for Non-Filing of GST Returns(06.01.2020)

Kerala High Court has held that for non filing of Goods and Services Tax returns under Forms GSTR-3B and GSTR-1 cannot be a reason for detaining vehic.....

Tags : Kerala High Court, GST Returns



Karnataka HC Allows Revisal of GST TRAN-1 for Non-Technical Errors(03.04.2019)

Karnataka High Court has directed petitioner to approach jurisdictional nodal officer to revise GST TRAN-1 for non-technical errors and also directed .....

Tags : Karnataka High Court, GST TRAN-1



Dispose Pre-GST Cases Soon to Help Businesses: Allahabad HC to State(19.04.2019)

Allahabad High Court has directed State Govt to dispose of all pre-GST cases so that businesses can plan their business properly.

Tags : Allahabad High Court, Dispose, Pre-GST Cases



Fake Invoice Racket Busted by GST Commissionerate(22.05.2019)

Based on information received from Kolkata and investigation, the Commissionerate registered cases against these firms which have been allegedly indul.....

Tags : GST



#GST Rollout: Govt. Notifies Certain Provisions of IGST Act, Applicable from July 1, 2017(30.06.2017)

Central Government has notified sections 4 to 13, 16 to 19, 21, 23 to 25 of Integrated Goods and Services Tax Act, 2017. It shall come into force from.....

Tags : GST Rollout, GST Day



Bom. HC: Can’t Interpret GST Act to Deny Right to Carry Trade And Commerce by Citizens(20.02.2023)

Bombay High Court while observing that constitutional guarantee is unconditional and unequivocal and must be enforced regardless of shortcomings in th.....

Tags : Bombay High Court, GST, Trade And Commerce



Retrospective Cancellation of GST: Delhi HC Directs Restoration To Original Number(15.01.2024)

Delhi High Court while restoring the GST registration of the petitioner to its original number has held that the taxpayers are not provided an opportu.....

Tags : Delhi High Court, Retrospective Cancellation, GST Registration



Markets In 2017 - 10 Factors That Drove Indian Indices This Year(16.01.2018)

The Indian stock market had a healthy 2017, returning upto 29%. The year was dominated by several important news and events, such as the rollout of GS.....

Tags : GST



Madras HC: Interest Should be Levied on Belated GST Cash Payments but Not on ITC(17.02.2020)

Madras High Court has held that the Goods and Services Tax (GST) could be levied on interest only on the cash component of the tax remitted belatedly .....

Tags : Madras High Court, Interest on GST Cash Payments



Madras HC Sets Aside Conviction of Youngster Who Allegedly Raped and Murdered a Minor(19.03.2021)

Madras High Court has set aside the conviction and death sentence imposed on a youngster for having allegedly raped and murdered a 13-year-old girl. T.....

Tags : Madras High Court, Youngster Who Allegedly Raped and Murdered a Minor



AAAR: 18% GST Applicable On Mango Pulp/Puree(08.03.2022)

Andhra Pradesh Appellate Authority of Advance Ruling (AAAR) has held that 18% GST is chargeable on Mango Pulp/Puree.

Tags : Andhra Pradesh Appellate Authority of Advance Ruling, GST, Mango Pulp/Puree



#GST: GST Compensation Cess on Vehicles Transporting up to 13 Persons(03.07.2017)

Govt has amended its earlier notification dated 28.06.2017 which levies 15% GST Compensation cess on motor vehicles for transport of 10 or more person.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



AAR West Bengal:No GST Registration Required for Co-Owner in AoP until Turnover has Reached Threshold(13.11.2019)

Authority of Advance Ruling, West Bengal has ruled that GST Registration is not needed for Co-Owner in Association of Persons until the turnover reach.....

Tags : AAR West Bengal, GST



2nd Year of GST Dedicated to Simplification, New Returns Form Coming Soon, Says GSTN Chairman(02.07.2018)

Speaking to News18.com, GST Network chairman Ajay Bhushan Pandey said the Centre will be coming up with a new single GST return form much like the inc.....

Tags : GST



Madras High Court Disposes Plea Against Traffic Congestion, Illegal Parking on Chennai's GST Road(22.12.2021)

Madras High Court has disposed of a Public Interest Litigation on the issue of irregular parking before commercial establishments on the Grand Souther.....

Tags : Madras High Court, Illegal Parking on Chennai's GST Road



GST Bill Rolls Out of Lok Sabha(09.08.2016)

The Constitution (122nd Amendment) Bill for rollout of the Goods and Sevices Tax (GST) has passed by the Lok Sabha, with 443 members present in the H.....

Tags : GST Bill , Lok Sabha



President Approves GST Bill(08.09.2016)

President Pranab Mukherjee has signed the Government's flagship Goods and Services Tax or GST Bill.

Tags : GST Bill, President



#GST: Border Commercial Tax Checkposts in 22 States Abolished(04.07.2017)

As many as 22 states have abolished Border Commercial Tax checkposts after rollout of Goods and Services Tax (GST) on July 1, marking a big step towar.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Council Reviews Cess on Cigerrates, New Rates Applicable from Monday Midnight(18.07.2017)

Goods and Services Tax (GST) Council has raised GST compensation cess on cigarattes over higher rate of 28 per cent.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Supply of Ice-Cream Scoop Would Attract 18% GST: AAR(30.04.2019)

Authority for Advance Rulings (AAR), Maharashtra has held that supply of an ice-cream Scoop would attract 18 per cent Goods and Services Tax (GST).

Tags : AAR, Ice-Cream Scoop, GST



All HC: Can’t Invoke Penalty Proceedings u/s 129 of UPGST Act, 2017 For Search And Seizure Of Godown(28.02.2024)

Allahabad HC has held that the provision of Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017(UPGST) can’t be invoked to subject a .....

Tags : Allahabad High Court, Section 129(3) of UPGST Act, Search and Seizure



#GST: Council Freezes Rates For About 1,200 Items, 12-18% GST Rate For Most Products(19.05.2017)

GST Council has approved rates for 1,211 item, rates of leftover six categories are yet to be finalized. Most FMCG items to become cheaper, Small cars.....

Tags : GST, Rates, GST Council



#GST Rollout: Govt Mandates Aadhaar based Verification for CGST, No Bank Account Based Verification(29.06.2017)

Central Board of Excise and Customs (CBEC) has issued a Notification mandating Aadhaar based Electronic Verification Code for purpose of CGST.

Tags : Central Government, GST, Aadhaar



#GST: Govt Allows Manual filing of Bond/Letter of Undertaking for Exports(06.07.2017)

Central Board of Excise and Customs (CBEC) has clarified that exporters can manually submit Bond/ Letter of Undertaking for exports.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Delhi HC Questions Legality of Centre’s Press Release on GST on Legal Services(19.07.2017)

Delhi HC has asked Centre to clarify “legal sanctity” of press release, wherein it was clarified that legal services provided by an individual Advocat.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Haryana Allows Reimbursement of GST on ‘Covid items’ Donations(19.05.2021)

Haryana has become the first State in India to allow reimbursement of Goods and Service tax paid by companies, non-governmental organisations and indi.....

Tags : Haryana, GST, Covid items



Cal. HC: Right of Reg. Person to Take ITC Vested Right Only if Conditions to take it are Fulfilled(15.12.2023)

Calcutta High Court has held that the right of a registered person to take input tax credit (ITC) under Section 16(1) of the GST Act becomes a vested .....

Tags : Calcutta High Court, Input Tax Credit, GST



Jharkhand HC Directs GST Authority to Open GSTN portal Enabling Form in GST RFD-01(21.01.2021)

Jharkhand High Court has directed the Goods and Services Tax Authority either to open a GSTN portal enabling the application for refund in GST RFD-01 .....

Tags : Jharkhand High Court, Form GST RFD-01



Four GST Bills Tabled in Lok Sabha, Landmark Development For Biggest Tax Reforms in Independent India(27.03.2017)

Central GST Bill, Integrated GST Bill, Union Territory GST Bill, and GST (Compensation to States) Bill has been introduced in Lok Sabha.

Tags : Lok Sabha, GST Bill



HSN Code mandatory from 1st April for GST taxpayer with turnover of more than Rs 5 Crore(31.03.2021)

CBIC (Central Board of Indirect Taxes and Customs) with effect from 1st April has made mandatory for a GST taxpayer, with a turnover of more than Rs 5.....

Tags : HSN Code, Mandatory, GST taxpayer



No GST on Food Served by Hospitals to In-Patients(15.02.2018)

In a set of FAQs, the Revenue Department also clarified that no Goods and Services Tax (GST) would be levied on services provided by senior doctors/co.....

Tags : GST



Man Arrested in Gujarat for Rs 177 Crore GST Fraud(27.01.2019)

The man arrested allegedly floated 66 fake companies with as many dummy owners in whose name he issued tax invoices to claim input tax credit (ITC), i.....

Tags : GST



Delhi High Court Issues Notice to Centre and Delhi Govt on ‘Blocked Credits’ Under GST(21.05.2019)

Delhi High Court has issued a notice to the Centre and the Delhi Government on the issue of ‘blocked credits’ under the Goods & Services Tax (GST) reg.....

Tags : Delhi High Court, GST



Online Journals Supplied to IIM not Subject to RCM Under GST: AAAR(18.04.2019)

Appellate Authority for Advance Ruling (AAAR), Karnataka has held that the supply of online journals and periodicals to IIM Bangalore is exempted from.....

Tags : AAAR, IIM, GST



SC: Purchasers of Non-GST Goods Entitled to 'Form C' Under CST for Concessional Rate(31.03.2021)

Supreme Court has upheld the views taken by various High Courts that the Goods and Services Tax Act does not affect the right of purchasers of goods n.....

Tags : SC, GST



AAR: GST Applicable on Goods Sent for Job Work but Not Returned Being Consumed in Process(02.04.2019)

Authority for Advance Ruling (AAR), West Bengal has held that the goods sent for job work but not returned being consumed in the process is supply and.....

Tags : AAR, GST, Goods Sent for Job Work but Not Returned



Constitution of GST AAR Challenged by Revenue Bar Assn: Madras HC Issues Notice(14.09.2018)

Madras HC has issued notice on a writ petition filed by Revenue Bar Association challenging the constitution of Authority for Advance Rulings & Appel.....

Tags : Madras High Court, GST, AAR



CBI Arrests GST Official in Bribery Case in Maharashtra(16.02.2018)

The arrested are Deputy Commissioner M V Telgote and Head Hawaldar G D Mishra.

Tags : GST



No GST on Interest Free Security Deposit for Lease: AAR(18.04.2019)

Authority for Advance Rulings (AAR), Maharashtra has held that Goods and Services Tax (GST) cannot be levied on interest free security deposit, given .....

Tags : AAR, GST, Interest Free Security Deposit for Lease



CBIC: Penalty for Non-Compliance of Capturing Dynamic QR Code in GST Invoice Waived off(31.03.2021)

Central Board of Indirect Taxes and Customs (CBIC) has notified the waiver of penalty for non-compliance of capturing dynamic QR code in GST Invoice f.....

Tags : CBIC, GST Invoice



Ahmedabad Firm's Head Arrested for Rs 88 Crore GST Evasion(03.04.2019)

Sandeep Agrawal, Chief Managing Director of M/s Kushal Ltd, was arrested on Monday for availing wrong input tax credit of Rs 88.78 crore on bogus invo.....

Tags : GST



Gujarat High Court: No Stay on IGST Levy on Ocean Freights(21.05.2019)

Gujarat High Court has stayed the impugned demand where the Petitioners challenged the vires of IGST related notification in an interim order passed b.....

Tags : Gujarat High Court, IGST



RTI Activist Gets Rs 7 Refund Via Cheque After Uproar Over GST on Information(17.09.2018)

As RTI applicant Ajay Dubbey went public with details, the board realized its mistake and recently a cheque of Rs 7 landed at his doorstep.

Tags : GST



#GST Rollout: Govt. Notifies 'Services by Panchayat' As Exempted Services Under GST(30.06.2017)

Central Government has notified supplies which shall be treated neither as a supply of goods nor a supply of service under UTGST Act. It says services.....

Tags : GST Rollout, GST Day



AAR: GST Leviable on Advisory & Management Fees Recd. in Indian Rs. for Services Provided to AIF Fund(21.06.2019)

Maharashtra State Authority for Advance Ruling (AAR) has held that GST is payable on advisory and management fee received by asessee in Indian Rupees .....

Tags : Maharashtra State Authority for Advance Ruling, GST, AIF Fund



GST Not Tax-friendly, Special Session in Parliament Means Nothing: Bombay HC to Govt(12.02.2018)

The bench said it had come across several petitions in different courts with grievances against GST and hoped the union government would "wake up.....

Tags : GST



SUSHMITA DEV | Mr. Finance Minister, Tax on Sanitary Pads Has to Go. Period.(29.01.2018)

The government clearly is not revisiting the issue of tax on sanitary napkins despite several meetings of the GST Council.

Tags : GST



Online Journals Supplied to IIM not Subject to RCM Under GST: AAAR(18.04.2019)

Appellate Authority for Advance Ruling (AAAR), Karnataka has held that the supply of online journals and periodicals to IIM Bangalore is exempted from.....

Tags : AAAR, Online Journal, IIM, GST



Gauhati HC Asks for Clarification on Whether NCLT Covers Proceedings Pending Before GST Authorities(27.02.2020)

Gauhati High Court has asked the Central government for fresh consideration by examining the aspect as to whether the order of moratorium of the Natio.....

Tags : Gauhati High Court, Proceedings Pending Before GST Authorities



Examination for confirmation of enrolment of GST Practitioners to be conducted by NACIN(14.05.2019)

The National Academy of Customs, Indirect Taxes and Narcotics (NACIN) has been authorized vide Notification No. 24/2018-Central Tax dated 28.5.2018, t.....

Tags : Examination, Enrollment, GST Practitioners



Narendra Modi in UAE: PM Hails Demonetisation, GST During Address to Indian Diaspora in Dubai(11.02.2018)

Prime Minister Narendra Modi will witness the foundation stone-laying ceremony for the first Hindu temple in the capital of the UAE, home to over thre.....

Tags : GST



Cal. HC: Bill Generated For Exporting Goods Expired Due to Accident, 200% Penalty Quashed(08.02.2024)

Calcutta HC while quashing 200% penalty has observed that unless department establishes that transporter or owner of goods had an intention to violate.....

Tags : Calcutta High Court, Section 129 of WBGST Act, 200% Penalty



Centre Will Refund GST on Raw Materials for Langars and Bhandaras, Announces Arun Jaitley(02.06.2018)

The Centre's share of GST charged on the raw food materials purchased by the religious institutions will be refunded under a new scheme 'Seva Bhoj Yoj.....

Tags : GST



Rs 13-crore GST Fraud Busted After Raids in Lucknow, Noida by UP Special Task Force(14.04.2019)

The Uttar Pradesh Special Task Force and sales tax department together probed the fraud, a first-of-its-kind operation in Uttar Pradesh.

Tags : GST



Dept Cannot Insist for Cash / DD to Release Goods When Penalty Paid Through GST Portal: Kerala HC(12.07.2018)

Kerala High Court has held that the department cannot insist assessee to make payment in cash or demand draft to release goods under Kerala Goods and .....

Tags : Kerala High Court, GST



#GST: Govt Notifies Central Goods and Services Tax (Fourth Amendment) Rules, 2017(31.07.2017)

Central Government has notified Central Goods and Services Tax (Fourth Amendment) Rules, 2017. As per the amended Rules, last date for migration of pe.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Small Industries, Agri Sector Reeling Under GST, Budget Should Address it: RSS-affiliated Labour Union(10.01.2018)

Mazdoor Sangh, which is affiliated to BJP's parent organisation RSS has sought a remodeling of the GST structure to address issues of the agriculture .....

Tags : GST



Kerala High Court to Centre Over Non-Inclusion of Petroleum Products Under GST(02.12.2021)

Kerala High Court was discontent with the reasons given by the Goods and Services Tax Council for its decision to not include petrol and diesel within.....

Tags : Kerala High Court, Non-Inclusion of Petroleum Products Under GST



Bombay HC Extends Due Date for Filing TRAN-1 for Identified Taxpayers(01.05.2018)

Bombay High Court has extended the due date to file TRAN-1 by identified taxpayers to 10th May 2018.

Tags : Bombay High Court, GST



Madras High Court: Hostel Services for Girl Students and Working Women Exempted from GST Regime(27.03.2024)

Madras High Court has held that hostel services for girl students and working women shall be exempted from the Goods and Service Tax (GST) regime as t.....

Tags : Madras High Court, Hostel Services, Girl Students, Working Women, GST Regime



SC Issues Notice to Central Govt on Plea Seeking to Plug Existing Loopholes in GST System(18.03.2021)

Supreme Court has issued notices to the central government on a plea seeking to plug existing loopholes in the Goods and Services Tax system, which le.....

Tags : Supreme Court, Loopholes in GST System



Allahabad HC: Form GST DRC-01A is Pre-Show Cause Notice Intimation Focusing on Reducing Litigation(21.03.2022)

Allahabad High Court has ruled that Form GST DRC-01A is a pre-show cause notice intimation which focuses on reducing litigation.

Tags : Allahabad High Court, Form GST DRC-01A, Pre-Show Cause Notice



Central Government Exempts Covid-19 Vaccines and Oxygen from Basic Custom Duty(26.04.2021)

Central Government has notified that the Covid-19 vaccines and Oxygen are exempted from basic customs duty. The Centre has also directed customs offic.....

Tags : Kerala High Court, Non-Payment of GST



GST - Supply of services upto Rs 5 lakh allowed under Composition Scheme(21.01.2018)

APART from approving various legislative changes the GST Council at its 25th meeting has also approved the proposal to allow supply of services upto R.....

Tags : GST, Supply, Services



Allahabad HC Refuses to Entertain Writ Petition of Applicant Evading Summons of GST Intelligence(27.02.2020)

Allahabad High Court has refused to entertain a Writ Petition of an Applicant who consistently evaded summons of Goods and Services Tax (GST) Intellig.....

Tags : Allahabad High Court, Applicant Evading Summons of GST Intelligence



Online Journals Supplied to IIM not Subject to RCM Under GST: AAAR(18.04.2019)

Bombay high court has directed accidents claims tribunal to consider her plea for compensation while tribunal had rejected her plea as she had approac.....

Tags : AAAR, Online Journal, IIM, GST



Failure to Fill Part-B of E-way Bill Would Attract Penalty: Madhya Pradesh HC(13.07.2018)

Madhya Pradesh High Court, while upholding a penalty order passed by the GST department, has held that filing Part-B of the E-Way Bill is a mandatory .....

Tags : Madhya Pradesh HC, GST



GSTR-9, GSTR-9C Gets Simplified Further, Submission Dates Extended(15.11.2019)

Central Government has to extend the due dates of filing of Form GSTR-9 (Annual Return) and Form GSTR-9C (Reconciliation Statement) for Financial Year.....

Tags : GSTR-9, GSTR-9C



Delhi High Court Stays GST Proceedings Filed Against Abbott Health(09.05.2019)

Delhi High Court has stayed proceedings against Abbott Healthcare for charging higher GST after the company questioned the constitutional validity of .....

Tags : Delhi High Court, GST



Calcutta HC: Writ Petition Not Maintainable as Alternative Remedy for Challenge to GST Order(30.12.2021)

Calcutta High Court has held that the writ petition not maintainable as statutory alternative remedy available for challenging Goods and Services Tax .....

Tags : Calcutta High Court, Alternative Remedy for Challenge to GST Order



Government Reopens Window for GST Registration From June 1(12.05.2017)

Government has decided to reopen window for GST registration for 15 days from June 1 for taxpayers to enroll themselves with the Goods & Service Tax N.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST Rollout: RCM Not Applicable to Intra-State Supply of Goods, Services Below Rs. 5000(29.06.2017)

Central Government has notified that Reverse Charge Mechanism (RCM) is not applicable to intra-State supply of goods & services made by an unregistere.....

Tags : Central Government, GST, Reverse Charge Mechanism



#GST: Firms Can Sell ‘Unsold Stock’ at Reprinted MRP Till Sept 30(05.07.2017)

Central Government has allowed change in MRP on unsold stock prior to implementation of Goods and Services Tax (GST) till 30th September 2017.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Gurdwaras Feel the GST Pinch in Serving Free Langars(14.02.2018)

The cash-rich Shiromani Gurdwara Parbandhak Committee (SGPC), which manages gurdwaras, or Sikh shrines, across Punjab, Haryana and Himachal Pradesh, h.....

Tags : GST



Nandan Nilekani Says Indian Entrepreneurs Can Beat The Best From The World(25.01.2019)

Nilekani said government is also ushering in innovation through its policies and initiatives, which include Aadhar, GST and UPI.

Tags : GST



Punjab and Haryana HC grants Bail to Advocate Allegedly Involved in GST Scam(28.02.2020)

Punjab and Haryana High Court has granted bail to an Advocate who was allegedly involved in registering bogus firms for performing Goods and Services .....

Tags : Punjab & Haryana High Court, Bail to Advocate Involved in GST Scam



Orissa High Court Allows Input Tax Credit Under GST Regime to Realtor Making Shopping Mall(21.05.2019)

Orissa High Court has allowed input tax credit to a shopping mall construction company thereby resolving an important issue of blocked credit under th.....

Tags : Orissa High Court, GST



No GST on Interest Free Security Deposit for Lease: AAR(18.04.2019)

Authority for Advance Rulings (AAR), Maharashtra has held that Goods and Services Tax (GST) cannot be levied on interest free security deposit, given .....

Tags : AAR, Interest Free Security Deposit, GST



CIVIL - Delhi HC Stays JNU Decision Barring Elected Students from Attending Committee Meetings(28.03.2019)

Delhi High Court has stayed the resolution of Executive Committee of Jawaharlal Nehru University (JNU) which had restrained elected students from atte.....

Tags : Gujarat HC, GST Act, Sections 129 and 130 of the CGST Act



Centre Govt Gets Delhi High Court Notice On GST Tweaks In Import Licence(11.09.2018)

Delhi HC has issued notices to the Centre on a clutch of petitions against alleged restrictions on availing of advance authorization licences.

Tags : Delhi High Court, GST



Bombay High Court: GST Regime Not User-Friendly(12.02.2018)

Bombay High Court has rapped the government for the trouble faced by assessees due to the poor execution of the country’s biggest tax reform, the Good.....

Tags : Bombay High Court, GST



SC Stays Further High Court Proceedings In Petitions Challenging GST on Lawyers(23.01.2018)

Supreme Court has stayed all further proceedings in petitions challenging the applicability of Goods and Service Tax (GST) on lawyers for their servic.....

Tags : Supreme Court, GST



Business Having Above 2 Crore Turnover Can File GST Audit Reports: GST Council(16.04.2019)

Taxpayers under Goods and Services Tax (GST) with annual turnover of over Rs 2 crore can now start filing GST audit reports for financial year 2017-18.....

Tags : GST, Audit Reports, Turnover



Chhattisgarh High Court Denies Plea for Delayed Filing of GST TRAN-1(25.02.2020)

Chhattisgarh High Court has denied pleas for delayed filing of form GST TRAN-1, ruling that the writ benefit cannot be extended to such indolent perso.....

Tags : Chhattisgarh High Court, Delayed Filing of GST TRAN-1



India Can't Have Single Rate GST, 3-slab Structure Possible: CEA Arvind Subramanian(12.07.2018)

Under the GST regime, there are four rates — 5 per cent, 12 per cent, 18 per cent and 28 per cent. Luxury and demerit goods are subject to cess on t.....

Tags : GST



#GST: Andaman & Nicobar Govt Issues Regulations to Impose VAT on Goods Excluded from GST(31.07.2017)

Government of Andaman & Nicobar has issued regulations for imposing Value Added Tax (VAT) on goods not covered under the new Goods and Services Tax (G.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST Rollout: 18% Interest for Non-payment of Tax, 24% for Excess Claim of ITC(30.06.2017)

Central Government has notified rates of interest to be paid under CGST Act. Persons who fail to pay tax under CGST Act would be liable to pay interes.....

Tags : GST Rollout, GST Day



Punjab Lost 40 Per Cent Revenues After GST Implementation: Minister(17.01.2018)

Calling for uniformity in tax rates of petroleum products, he said the issue would be taken up at the meeting of finance ministers of the northern zon.....

Tags : GST



Haryana Assembly Clears Haryana Goods and Services Tax (GST) Bill(05.05.2017)

Haryana Assembly has passed Haryana Goods and Services Tax (GST) Bill, 2017 paving way for roll out of GST from July 1.

Tags : Haryana Assembly, Haryana Goods and Services Tax (GST) Bill



CBIC provides facilitation for exporters having IGST refund issues(22.02.2021)

The Central Board of Indirect Taxes and Customs (CBIC) has extended the time limit for sanction of pending IGST refunds in such cases where records ha.....

Tags : Facilitation, Exporters, IGST refund



Madras HC Allows Remission of GST as Quantified Under SVLDR Scheme(01.12.2021)

Madras High Court has allowed the remission of goods and services tax as quantified under SabkaVishwas (Legacy Dispute Resolution) (SVLDR) Scheme subj.....

Tags : Madras High Court, Remission of GST as Quantified Under SVLDR Scheme



State GST Authorities Can’t Look Into Violations of Lottery Regulations: Kerala HC(23.04.2018)

Kerala High Court has struck down Rule 56(20A)(iii)(d) of the Kerala State GST Rules, 2017 as being ultra vires for lack of legislative competence.

Tags : Kerala High Court, GST



Orissa HC: Lawyers Exempted from Paying GST/Service Tax, Demand Notices Not to be Issued(09.04.2021)

Orissa High Court has directed the Commissioner, Goods and Services Tax to issue clear instructions to all the officers in the GST Commission rates in.....

Tags : Orissa High Court, Exemption from Paying GST/Service Tax



P&H High Court Declines to Interfere with Non-Bailable Warrant Issued by GST Authorities(15.03.2021)

Punjab and Haryana High Court has declined to pass interim orders staying non bailable warrant issued by competent authorities under Central Goods and.....

Tags : Punjab and Haryana High Court, Non-Bailable Warrant Issued by GST Authorities



Allahabad HC: Refund Application Under GST Cannot be Rejected on Grounds of Delay(16.03.2022)

Allahabad High Court has observed that the refund application under the Goods and Service Tax (GST) cannot be rejected merely on the ground of delay.

Tags : Allahabad High Court, Refund Application Under GST



Kerala HC Grants Anticipatory Bail to Person Accused of Non-Payment of GST(26.04.2021)

Kerala High Court has granted anticipatory bail to the person accused of non-payment of Goods and Services Tax to the tune of Rs 17.53 Crores and non-.....

Tags : Kerala High Court, Non-Payment of GST



#GST: Govt Notifies GST Compensation Cess Rules, 2017(03.07.2017)

Government has notified GST Compensation Cess Rules, 2017 in order to compensate loss of manufacturing States under new indirect tax regime for first .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Delhi High Court: Presence of Lawyer Cannot be Allowed to at Time of Questioning by GST Officers(15.11.2019)

Delhi High Court has observed that presence of a lawyer cannot be allowed to at the time of questioning or examination by the Goods and Services Tax o.....

Tags : Delhi High Court, GST



Hostel Service with Tariff of a Unit of Accommodation below Rs. 1000 per Day is Exempt from GST: AAR(10.05.2019)

Chattisgarh Authority of Advance Rulings has held that a provision of hostel service where the tariff of a unit of accommodation is below Rs. 1000/day.....

Tags : Chattisgarh Authority of Advance Rulings, GST



J&K&L HC: Units in J&K Entitled for Excise Duty Exemption Prior to 1st July 2017 Liable to Pay GST(03.01.2023)

Jammu and Kashmir and Ladakh High Court has held that units located in Jammu and Kashmir are entitled to central excise duty exemption prior to July 1.....

Tags : Jammu and Kashmir and Ladakh High, Excise Duty, GST



GST: Andhra Pradesh, Uttar Pradesh State Assemblies Passes State GST Bill, 2017(17.05.2017)

Andhra Pradesh and Uttar Pradesh assemblies has unanimously passed State Goods and Services Tax Bill 2017.

Tags : GST Bill, 2017



#GST Rollout: RCM Applicable to Supply of Lottery, Cashew Nuts, Silk Yarn, Bidi Wrapper Leaves(29.06.2017)

Central Government has notified list of goods (State-running Lottery, Cashew Nuts, Silk Yarn, Bidi Wrapper Leaves, Tobacco leaves etc.) taxable under .....

Tags : Central Government, GST, Reverse Charge Mechanism



#GST: Govt Releases FAQs on Composition Levy(06.07.2017)

Central Government has released Frequently Asked Questions (FAQs) on Composition levy under new indirect tax law, GST.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Delhi High Court Notices Centre Over Plea Against 12% GST on Sanitary Napkins(19.07.2017)

Delhi High Court has sought response of Centre on a plea against imposition of 12 per cent GST on sanitary napkins.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



IGST refunds on exports-extension in SB005 alternate mechanism(21.04.2020)

1. Kind reference is invited to Board's Circulars 08/2018-Cus dt 23.03.2018, 15/2018-Cus dt 06.06.2018, 22/2018-Cus dt 18.07.2018, 40/2018-Cus dt 24.1.....

Tags : IGST, Refunds, Exports-extension



CBIC Issues Instructions on Issuance of SCNs and Adjudication Process in Pre-GST Regime(22.11.2021)

Central Board of Indirect Taxes and Customs (CBIC) has issued the instructions to adhere to the time limits laid down in the provisions of the Act and.....

Tags : Central Board of Indirect Taxes and Customs, Issuance of SCNs and Adjudication Process in Pre-GST Regime



Kerala HC Directs GST Council to Explain Exclusion of Petrol and Diesel from Ambit of GST(09.11.2021)

Kerala High Court has directed the GST council to explain why petrol and diesel were not included within the ambit of Goods and Services Tax (GST). Th.....

Tags : Kerala High Court, GST on Petrol and Diesel



Manner of processing and sanction of IGST refunds(28.11.2022)

1. Attention is invited to Standard Operating Procedures (SOPs) for verification of risky exporters and their suppliers dated 23.01.2020 issued to CGS.....

Tags : Processing, Sanction, IGST refunds



GST: President Gives Nod to Four GST Bills, One-Nation_One-Tax Regime Roll Out Likely From July 01(13.04.2017)

President Pranab Mukherjee has given his approval to four supporting legislations related to Goods and Services Tax (GST), paving way for roll out of .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST Council: Legal Services, Education, Health are Tax Free Under GST(22.05.2017)

Services by Government, Local authorities, RBI, educational institutions, incubate, services by way of slaughtering animals, insurance services and se.....

Tags : Goods and Services Tax (GST), One-Nation One-Tax, GST Rates, Services



#GST Rollout: Govt Issues FAQs on Registration & Registration as Tax Deductor/Tax Collector(30.06.2017)

Central Government has issued FAQs covering User Manual for functionalities available to a taxpayer from GST System Portal and FAQs for when a Taxpaye.....

Tags : GST Rollout, GST Day



Supreme Court Issues Notice on Plea Challenging 18% GST on Mining Operations(08.12.2021)

Supreme Court has issued notice on two writ petitions challenging the October 6 circular through which the government of India has clarified that Good.....

Tags : Supreme Court, 18% GST on Mining Operations



AAR Tamil Nadu: Highest GST Rate Applicable for Mixed Supply of Services Billed At Single Price(07.01.2020)

Authority of Advance Ruling (AAR) Tamil Nadu has held that the mixed supply of services that are billed at a single price is liable for a highest GST .....

Tags : AAR Tamil Nadu, GST



President Nods for Two UP Bills for Controlling Anti-Social Elements(19.05.2016)

President Pranab Mukherjee has given nod to two controversial bills — UP Control of Goonda Amendment and UP Gangsters and Anti-social Amendment.

Tags : President Pranab Mukherjee , UP Control of Goonda Amendment , UP Gangsters and Anti-social Amendment



Bombay HC Upholds Vires Of Time Limit Under Rule 117 of GST Rules(30.03.2020)

Bombay High Court has held that the time limit prescribed under Rule 117 of the Goods and Services Rules, 2017 for filing of form TRAN-1 in order to c.....

Tags : Bombay HC, GST Rules



SC Upholds P&H HC Order Directing GST Department to Re-Open Facility to File or Revise GST TRAN-1(03.03.2020)

Supreme Court of India has upheld the Punjab and Haryana High Court order directing the Goods and Services Tax (GST) Department to re-open the facilit.....

Tags : Supreme Court, GST Department to Re-Open Facility



Allahabad High Court: No GST to be Levied at Duty-Free Shops(27.05.2019)

Allahabad High Court has ruled that GST will not be levied on purchases made at arrival or departure terminals in an attempt to provide relief to all .....

Tags : Allahabad High Court, GST



Clarification in respect of levy of GST on Director's remuneration(10.06.2020)

1. Various references have been received from trade and industry seeking clarification whether the GST is leviable on Director's remuneration paid by .....

Tags : Clarification, Levy, GST



Ranbir, Ranveer, Alia and Other Bollywood Stars in Delhi to Meet PM Modi, Agenda Unknown(10.01.2019)

The meeting comes weeks after the PM met Bollywood producers and discussed issues faced by the industry, which led to the reduction in GST on film tic.....

Tags : GST



One Year of GST: 10 Things That Shaped The New Tax(29.06.2018)

The historic tax is now a year old. It has been a rather topsy-turvy ride with many twists and turns. GST collections touched a record Rs 1.03 trillio.....

Tags : GST



All. HC: Jurisdiction of GST & Central Excise Supt. Limits to Matters Not Exceeding Rs. 10 Lakh(26.02.2024)

Allahabad High Court while quashing order passed by GST and Central Excise Superintendent, has observed that the jurisdiction of GST and Central Excis.....

Tags : Allahabad High Court, GST and Central Excise Superintendent, Jurisdiction



Delhi HC Issues Notice on Uber's Plea Challenging Levy of GST on Auto Rickshaw Services(16.12.2021)

Delhi High Court has issued notice on a petition moved by Uber India challenging the two notifications levying goods and services tax (GST) on auto ri.....

Tags : Delhi High Court, Levy of GST on Auto Rickshaw Services



Finance Minister Arun Jaitley Tables GST Bill in Rajya Sabha(03.08.2016)

Finance Minister Arun Jaitley has tabled Goods and Services Tax (GST) Bill in Rajya Sabha.

Tags : Finance Minister Arun Jaitley, Goods and Services Tax (GST) Bill



#GST: Govt Amends Customs, Central Excise Duties and Service Tax Drawback Rules(03.07.2017)

Government has amended Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 with a view to insert necessary changes to drawback rules u.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



No Input Tax Credit if GST Returns Not Filed: Telangana HC(23.04.2019)

Telangana High Court has ruled that no input tax credit (ITC) is available unless GST returns are filed and a taxpayer is liable to pay penalty on the.....

Tags : Telangana High Court, Input Tax Credit, GST Return



AAR Gujarat: 5% GST on Khaman Mix Flour, Upma Mix Flour, Chutney Powder(13.01.2021)

Gujarat Authority of Advance Ruling (AAR) has ruled that 5% GST will be levied on Khaman mix flour, Upma mix flour, Chutney powder. The Tribunal held.....

Tags : AAR Gujarat, GST, Flour



AAR: Eggs Being Agri Produce, Transport Not To Incur GST(18.11.2021)

Authority For Advance Ruling observed that “fresh eggs in shell” on which no further processing is done is covered under the definition of agricultura.....

Tags : AAR, Fresh eggs, GST



Bombay HC Quashes Order of Assistant CGST Commissioner Refusing Refund of GST(17.01.2022)

Bombay High Court has quashed and set aside an order of the Assistant Commissioner of CGST refusing refund of GST paid by a private export company on .....

Tags : Bombay High Court, Order refusing Refund of GST



#GST: Council Exempts 83 Services From GST Regime, Fits About 500 Services Under Four Slabs(22.05.2017)

Rail, air and road transport will fall in the 5 per cent tax slab. Hotels with tariff under Rs 1,000 will be exempt from GST, those between Rs 1,000-2.....

Tags : Goods and Services Tax (GST), One-Nation One-Tax, GST Rates, Services



#GST: National Anti-profiteering Authority Set Up to Aid Consumer Confidence(26.07.2017)

GST Council has formed a selection committee headed by the Cabinet Secretary to identify and recommend eligible persons for appointment as the chairma.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Will Keep Laughing, No GST On it: Renuka Chowdhury on PM Modi’s 'Ramayana Jibe'(08.02.2018)

Congress MP Renuka Chowdhury has also threatened to file a privilege notice against Union Minister Kiren Rijiju for sharing an “objectionable” vid.....

Tags : GST



P&H HC: Subcontracting for a Service is Not an Intermediary Service(15.11.2022)

Punjab and Haryana High Court while quashing a demand by the GST Department against Genpact India, has held that subcontracting for a service is not a.....

Tags : Punjab and Haryana High Court, Intermediary Service, GST



UP Court Convicts Mukhtar Ansari in a Gangster Act Case for 10 Years in Jail(16.12.2022)

Ghazipur District Court has convicted and sentenced ex-MLA Mukhtar Ansari and his aide to 10 years imprisonment in a 26 year old Gangster Case.

Tags : Ghazipur District, Mukhtar Ansari, Gangster Case



No Change in GST Law and Taxation Relating to Farmers: Govt(29.05.2018)

Ministry of Finance has denied the reports saying that farmers would be required to take registration and pay GST of 18% when they lease out their lan.....

Tags : Farmers, GST



Arrest made by Central Tax, Delhi East Commissionerate involving GST evasion of Rs. 28 Crore(24.05.2018)

Central Tax, GST Delhi East Commissionerate arrested a Shahdara based father son-duo on 22.05.2018 in case of fraudulent issuance of Input Tax Credit .....

Tags : Evasion, GST, Arrest



#GST Rollout: Govt Amends Provisions relating to Composition Levy under CGST & UTGST Act(29.06.2017)

Central Government has notified that manufactures of ice-cream, pan masala and tobacco cannot opt for composition levy under Central Good and Services.....

Tags : Central Government, GST, Composition Levy



#GST: 5% Tax on Branded Goods Applicable Only if Brand/ Trade Name is Registered Under TM Act(06.07.2017)

Central Government has clarified that unless the brand name or trade name is actually on Register of Trade Marks and is in force under Trade Marks Act.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Assam Notifies List of Documents Required for Transit of Goods(19.07.2017)

Government of Assam has notified list of documents which shall be carried by a person in charge of the conveyance at the time of consignment of goods .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Delhi HC Strikes Down IGST Imposition on Oxygen Concentrators Imported by Individuals(24.05.2021)

Delhi High Court has held that imposition of Integrated Goods and Services Tax on oxygen concentrators which are imported by individuals and are recei.....

Tags : Delhi High Court, IGST Imposition on Oxygen Concentrators Imported by Individuals



SC Upholds Pre-import Conditions for Availing GST Exemptions on Imports Under Advance Authorization(01.05.2023)

Supreme Court while observing that even though ‘pre-import condition’ may have caused hardship to exporters, has upheld Pre-Import Condition to claim .....

Tags : Supreme Court, Pre-Import Condition, GST Compensation Cess



Delhi HC Quashes Order Cancelling GST Registration on Grounds of Faulty Show Cause Notice(15.04.2022)

Delhi High Court has quashed the order cancelling the goods and services tax (GST) registration as the Show Cause Notice was completely deficient in m.....

Tags : Delhi High Court, GST Registration



#GST Rollout: Govt Notifies July 1st as Date from Which GST is Made Applicable(30.06.2017)

Central Government has notified July 1st as the date from which Goods and Services Tax (GST) will be implemented.

Tags : GST Rollout, GST Day



#GST: Govt Notifies Safeguards for Furnishing LoU in place of a Bond for Exports(10.07.2017)

Central Board of Excise and Customs (CBEC) has notified conditions and safeguards for registered person who intends to supply goods or services for ex.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Bombay HC Dismisses PIL Seeking To Defer GST Rollout(12.07.2017)

Bombay High Court has dismissed a PIL seeking deferment of implementation of GST which was rolled out on July 1.

Tags : Bombay High Court, GST



Carry Forward of un-availed Cenvat Credit in respect of assignment of right to use any natural resource under GST(14.06.2017)

Cenvat Credit Rules, 2004 provide that credit of Service Tax paid in a Financial Year, on the onetime charges payable in full upfront or in installmen.....

Tags : Cenvat Credit, Un-availed, Carry Forward, GST



#GST: 12% GST on Citrus Fruits, Clementines, Wilkings, Grape Fruits Including Lemons and Limes(18.07.2017)

Central Government has issued a corrigendum to Notification No.1/2017-Central Tax (Rate), dated 28th June, 2017 stating that citrus fruits, clementine.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



SC Dismisses PIL Seeking GST Exemption for Face Masks & Sanitizers(22.04.2020)

Supreme Court has dismissed a Public Interest Litigation seeking exemption for face masks and hand sanitizers from Goods and Services Tax.

Tags : Supreme Court, GST Exemption for Face Masks & Sanitizers



WB Taxation Tribunal: State Cannot Establish Entry Tax Subsequent to Constitutional Amendment(29.03.2022)

West Bengal Taxation Tribunal has stated that the State lacks legislative authority to make legislation in the field of goods entry into the local are.....

Tags : West Bengal Taxation Tribunal, Entry Tax, Constitution, GST



AAR, Karnataka: No GST on Full-Time Directors’ Salary(11.05.2020)

Authority of Advance Ruling, Karnataka has clarified that if the director is an employee of the company, there will be no incidence of Goods and Servi.....

Tags : Authority of Advance Ruling, GST on Full-Time Directors’ Salary



P&H HC Dismisses Petition Seeking Second Autopsy of the Body of Gangster Jaipal Singh(18.06.2021)

Punjab and Haryana High Court has dismissed a petition filed by slain gangster Jaipal Singh Bhullar’s father seeking directions to the State of Punjab.....

Tags : Punjab and Haryana High Court, Second Autopsy of the Body of Gangster Jaipal Singh



Proposed GST Tax rates would be lesser than the prevailing taxes in case of Sugar, Tea and Coffee (other than instant coffee) and Milk Powder(25.05.2017)

1. Sugar: Sugar attracts specific central excise duty of Rs.71 per quintal plus Sugar Cess of Rs.124 per quintal, which translates to ad valorem rate .....

Tags : GST, Rates, Products



Union Finance Minister said Goods and Services Tax is an efficient tax system which not only checks tax evasion but also helps evolving India to become very strong society(29.05.2017)

Inaugurating the National Academy of Customs, Indirect Taxes and Narcotics (NACIN) Campus in the Bengaluru today, the Union Finance Minister Shri Arun.....

Tags : GST, Efficient, Tax evasion, Checks



SC Stays Delhi HC Judgment on IGST Imposition on Oxygen Concentrators as Unconstitutional(01.06.2021)

Supreme Court has stayed the Delhi High Court judgment which declared that imposition of Integrated Goods and Services Tax (IGST) for oxygen concentra.....

Tags : Supreme Court, IGST Imposition on Oxygen Concentrators



Kerala HC: GST Registration Can be Cancelled for Not Furnishing Returns for Six Months(11.03.2020)

Kerala High Court has ruled that the proper officer may cancel the Goods and Services Tax (GST) registration of a person for not furnishing the return.....

Tags : Kerala High Court, GST Registration



SC: GST Provision Allowing Revenue Department to Attach Property Draconian in Nature(22.04.2021)

Supreme Court has stated that the provision under the Goods and Services tax regime that allows the revenue department to provisionally attach propert.....

Tags : Supreme Court, GST Provision



#GST: Registered Persons Can Claim Refund of Integrated Tax on Export of Goods/Services(03.07.2017)

Govt has notified amended rules relating to CGST which has inserted a new clause, Rule 96A to CGST Rules that allows a registered person to claim refu.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



8 Weeks Time Given to UP Govt. to Consider Need for Guidelines on Invocation of Gangsters Act(22.04.2024)

Supreme Court has given eight weeks time to the Government of Uttar Pradesh for considering the need to lay down guidelines for invocation of the Utta.....

Tags : Supreme Court, Government of Uttar Pradesh, Guidelines, Gangsters Act



#GST: CBEC Notifies Aadhaar/ Bank Account Based Verification for Purpose of CGST Rules(21.06.2017)

Central Board of Excise and Customs (CBEC) has notified Aadhaar based Electronic Verification Code (EVC) or Bank account based One Time Password as mo.....

Tags : Goods and Services Tax, GST, CGST Rules, Aadhaar/ Bank Account



#GST: Taxpayers Can Opt for Composition Scheme till July 21(17.07.2017)

Govt has said that small businesses with turnover of up to Rs 75 lakh can opt for composition scheme under Goods and Services Tax regime till July 21.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Petroleum Products to be Brought Under GST in Stages, Says Adhia(09.07.2018)

Currently, diesel, petrol, crude oil, natural gas and aviation turbine fuel are outside the purview of goods and services tax, and states have the rig.....

Tags : GST



#GST: Govt Notifies Goods and Services Tax Settlement of Funds Rules, 2017(31.07.2017)

Central Government has notified Goods and services Tax Settlement of funds Rules, 2017 which regulates distribution of tax among States under the newl.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST Rollout: Govt Notifies CGST Rates Schedule(30.06.2017)

Central Government has notified rates applicable to goods categorized under different schedules. The Notification contains VI schedules for which diff.....

Tags : GST Rollout, GST Day



#GST: Clarification on Migration, New Registration, Opting for Composition Scheme Etc Issued(10.07.2017)

Ministry of Finance has issued clarification on Migration, New Registration, Opting for Composition Scheme and Issue of Bills of Supply. Any person wh.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#OneNationOneTax: GST Council Revises Tax Rates For Restaurants, Seals Rates for Lotteries(19.06.2017)

Goods and Services Tax (GST) Council has fixed cost of eating out at restaurants at 18%, down from 28% decided earlier. Council has fixed tax of state.....

Tags : Goods and Services Tax, GST Rates



#GST: No GST on Annual Gifts By Employer of Less Than Rs. 50,000(11.07.2017)

Ministry of Finance has clarified that gifts up to a value of Rs 50,000/- per year by an employer to his employee are outside the ambit of GST.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



AAR, Telangana: Ready to Eat Popcorn Attracts 18% GST Sold in Retail Packages(05.04.2022)

Calcutta High Court has observed that the reasons mentioned in the notice under Section 142(1) and Section 147 of the Income Tax Act, 1961 were not ex.....

Tags : Authority of Advance Ruling, 18% GST, ready to eat popcorn



Delhi HC: Tax deposited During Search is Not Voluntary(23.12.2022)

Delhi High Court while directing GST department to return amount of Rs. 1.80 crores along with 6% interest, has observed that no recovery of tax shoul.....

Tags : Delhi High Court, GST, Recovery, Voluntary



Orissa HC: Can’t Expect GST Return Filing Without Commencement of Business(13.03.2023)

Orissa High Court while observing that license application should not be rejected only because a GST return has not been filed yet, has held that unle.....

Tags : Orissa High Court, GST Return, License Application



#GST: Govt Notifies Rate of Goods and Services under IGST & UTGST(03.07.2017)

Central Government has notified a number of notifications prescribing rates applicable for goods and services under IGST and UTGST Acts.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Mann ki Baat: PM Modi Credits States as GST Anniversary Nears(25.06.2018)

In his monthly Mann ki Baat radio address, Modi pointed out that so far, there have been 27 meetings of the GST Council and decisions have been taken .....

Tags : GST



#GST Rollout: Central Government Declares 1st July as ‘GST Day’(23.06.2017)

Union finance ministry has said that GST Day will be celebrated across all field offices of Central Board of Excise and Customs (CBEC) on July 01, in .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Allahabad High Court: GST Appellate Tribunal to Be Set Up in Lucknow(03.06.2019)

Allahabad High Court has directed the Government to form the new GST Appellate Tribunal bench in Lucknow in a petition filed by the Oudh Bar Associati.....

Tags : Allahabad High Court, GST



Vice-Principal of Delhi Kendriya Vidyalaya Suspended for Corruption on Retirement Day(01.09.2018)

Nearly 20 teachers of the government school confirmed that they have been getting Rs 350 instead of Rs 500 for teacher's learning material. The Vice P.....

Tags : GST



All HC: Notice of Proceedings under CGST Act must be Served on Address of Assessee(12.01.2024)

Allahabad High Court has held that once the GST Registration of the assessee is canceled, the Department must serve notices u/s 74 GST Act at the addr.....

Tags : Allahabad High Court, Assesee, GST Registration, Cancellation



Union Budget 2018: RSS-Linked Labour Unions Seek Relief for Small Industries, Agri Sector(10.01.2018)

Mazdoor Sangh, which is affiliated to BJP's parent organisation RSS has sought a remodeling of the GST structure to address issues of the agriculture .....

Tags : GST



Decisions taken by the GST Council in the 34 the meeting held on 19th March, 2019 regarding GST rate on real estate sector(19.03.2019)

GST Council in the 34th meeting held on 19th March, 2019 at New Delhi discussed the operational details for implementation of the recommendations made.....

Tags : GST Council, Meeting, GST rate, Real estate sector



Bombay HC: Telephonic/Email Communications No Substitute For In-Person Hearing(18.03.2021)

Bombay High Court has ruled that telephonic or email communications could not be a substitute for the right of a personal hearing in a Goods and Servi.....

Tags : Bombay High Court, GST Refund Claim



CBIC Allows Companies to File GST Returns Without DSC with Mobile OTP(28.04.2021)

Central Board of Indirect Taxes and Customs (CBIC) has allowed the companies to file Goods and Services Tax Returns without Digital Signature Certific.....

Tags : Central Board of Indirect Taxes and Customs, GST Returns



#GST: Govt Notifies Reduced Rate of Fertilizers under CGST(03.07.2017)

Govt has notified rates approved by GST Council on Fertilizers under CGST Act, UTGST Act and IGST Act. As per the notification, Mineral or chemical fe.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Funds Collected Under GST Anti-Profiteering Rules to be Split Between Centre, State(15.06.2018)

The ministry has amended Central GST rules stating that 50 per cent of the amount is to be deposited in the consumer welfare fund constituted by the C.....

Tags : GST



Delhi HC Directs GST Dept to Open Online Portal to File Form TRAN-1 or to Accept Manually(13.11.2019)

Delhi High Court has directed Goods and Services Tax Department to either open the online portal so as to enable the Petitioner to file the Form TRAN-.....

Tags : Delhi HC, GST



On GST Day, PM Narendra Modi Lauds Unified Tax for Bringing 'Growth and Simplicity'(02.07.2018)

In his recent Mann Ki Baat radio address, Modi had described the GST as a fine example of cooperative federalism.

Tags : GST



AAR, Karnataka: 5% GST on Marine Engine and Spare Parts for Fishing Vessel(20.12.2021)

Authority of Advance Ruling (AAR), Karnataka has ruled that 5% goods and services tax (GST) marine engine and its spare parts be supplied for fishing .....

Tags : Authority of Advance Ruling, GST on Marine Engine



GST In Lok Sabha Once Again(08.08.2016)

Finance Minister Arun Jaitley, with a strong pitch for "one nation one tax,", has presented in the Lok Sabha the bill passed by the Rajya Sabha last .....

Tags : Arun Jaitley, Goods and Services Tax , GST



Gujarat HC: Goods can’t be Detained on Failure to file Part-B, E-Way Bill for Non-Taxable Supply(25.04.2019)

Gujarat High Court has held that the department cannot detain the goods on failure of the Assessee to fill Part-B of the E-way Bill if the supply is n.....

Tags : Gujarat High Court, GST



CBIC Notifies Ad hoc Exemption from IGST on Imports of Specified COVID-19 Relief Material(04.05.2021)

Central Board of Indirect Taxes and Customs (CBIC) has notified the Ad hoc Exemption from Integrated Goods and Services Tax on imports of specified CO.....

Tags : Central Board of Indirect Taxes, IGST on Imports of Specified COVID-19 Relief Material



Wasn't Given Enough Time, Says GST Network CEO Prakash Kumar on Glitch-Ridden Rollout(13.08.2018)

Goods and Services Tax Network (GSTN) CEO Prakash Kumar, however, said the system had now stabilised and policymakers had also acknowledged the need t.....

Tags : GST



#GST Rollout: Central Goods & Services Rules-2017 Notified, Effective From Today(22.06.2017)

Central Board of Excise and Customs (CBEC) in exercise of powers conferred by section 164 of Central Goods and Services Tax Act, 2017 has notified Cen.....

Tags : Goods and Services Tax, GST, CGST Act



GST Slab of 28% May Become Virtual 'Hollow Shell' Soon, Says Outgoing CEA Arvind Subramanian(25.07.2018)

There are just 35 items left in the highest tax bracket, which was pruned by the GST Council over the past one year.

Tags : GST



No GST is applicable on free food supplied in anna kshetras run by religious institutions(11.07.2017)

There are media reports suggesting that GST applies on free food supplied in anna kshetras run by religious institutions. This is completely untrue. N.....

Tags : Free food, Religious institutions, Non-applicability, GST



Returns Filing Date by Person Supplying Online Info & Database Access Services Extended till 20th Nov(16.10.2017)

Central Board of Excise and Customs (CBEC) has extended due date of filing return for persons providing Online Information and Database Access or Retr.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST Rollout: Govt. Notifies Certain Provisions of CGST Act, Applicable from July 1, 2017(30.06.2017)

Central Government has notified 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-secti.....

Tags : GST Rollout, GST Day



Mad. HC: Can’t Absolve Assessee of Responsibility as Registered Person to Monitor GST Portal(19.04.2024)

Madras High Court has held that an assessee cannot be absolved of the responsibility as a registered person on the Goods and Service Tax portal.

Tags : Madras High Court, GST Portal, Assessee



#GST: Non-Registration with GST After July 30th Would Attract Penalty(17.07.2017)

Finance Ministry has said that traders should obtain registration under Goods and Service Tax (GST) law at the earliest without waiting for the last d.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Govt Notifies Anti-Profiteering Rules(21.06.2017)

Central Government has notified the Anti-profiteering Rules, 2017 under the GST law.

Tags : Goods and Services Tax, GST, Anti-Profiteering Rules



TV, Fridge, Washing Machine: Here's a List of All Items That Will Get Cheaper With GST Rate Cuts(22.07.2018)

Apart of bringing down rates, the Goods and Services Tax (GST) Council also exempted GST on sanitary napkins, rakhis, fortified milk and idols of deit.....

Tags : GST



Finance Ministry: Leasing of Vehicles Purchased & Leased Prior to GST Rollout Would Attract GST(13.10.2017)

Finance Ministry has clarified that leasing of vehicles purchased and leased prior to 1st July, 2017 would attract GST at a rate equal to 65% of the a.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Services of FIFA to Attract NIL GST(24.08.2017)

Central Government has exempted services provided by and to Fédération Internationale de Football Association (FIFA) and its subsidiaries directly or .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Gujarat HC Grants Bail in Case of Fraudulent Claim of ITC(30.03.2022)

Gujarat High Court has approved bail to the accused who falsely claimed input tax credit (ITC) as the department has attached the immovable properties.....

Tags : Gujarat High Court, Input Tax Credit, Bail, GST evasion



Delhi Assembly Passes State Good And Services Tax (GST) Bill(01.06.2017)

Delhi Assembly has passed State Goods and Services Tax (GST) Bill even as Chief Minister Arvind Kejriwal pitched for capping tax rate at a maximum of .....

Tags : Delhi Assembly, State Good And Services Tax (GST) Bill



Centre Issues Notification for Constitution of GST Appellate Tribunals(01.08.2024)

The Central Government has notified constitution of Goods and Services Tax Appellate Tribunals (GSTAT) across the country. The notification shall be e.....

Tags : Central Government, GSTAT, Supersede



Examination for Confirmation of Enrollment of GST Practitioners(10.10.2018)

The National Academy of Customs, Indirect Taxes and Narcotics (NACIN) is conducting an examination for confirmation of enrolment of Goods and Services.....

Tags : Enrollment, GST Practitioners, Examination



Del. HC: Denying ITC to Taxpayers One of the Outcomes of GST Registration Cancell. with Retrospect(29.04.2024)

Delhi High Court has held that denial of input tax credit(ITC) is one of the outcomes of cancelling a taxpayer’s Goods and Service Tax (GST) registrat.....

Tags : Delhi High Court, GST Registration, Retrospective Effect



AAR: Payment of Equated Yearly Installments and Interest on Delayed Payment Is Exigible To GST(01.04.2022)

Authority for Advance Ruling, Telangana has observed that payment of Equated Yearly Installments made under Annuities Model, including interest on del.....

Tags : Authority for Advance Ruling, Equated Yearly Instalments, GST



Govt: GSTN, PAN to be Used for Imports and Exports Instead of IEC Number under GST Regime(14.06.2017)

Ministry of Commerce and Industry has issued a Trade Notice regarding changes in IEC with introduction of new indirect tax law which states that trade.....

Tags : Ministry of Commerce and Industry, GST



#GST: 18% IGST on Renting of Transport Vehicles Other than Motorcabs(10.07.2017)

Central Government has issued a corrigendum to its earlier Notification No. 8/2017 dated 28.06.2017 whereby rental services of transport vehicle other.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Ker. HC: Order Holding Malabar Parota Similar to Bread and Exigible at 5% GST, Stayed(19.06.2024)

Kerala High Court has stayed an order of a single bench holding that Malabar Parota was akin to bread and demandable at the rate of 5% GST and not 18%.....

Tags : Kerala High Court, 5% GST, Malabar Parota



Supreme Court: GST Evaders Can be Arrested(28.05.2019)

Supreme Court has dismissed a plea challenging Telangana High Court judgment that held that a person can be arrested by the competent authority in cas.....

Tags : Supreme Court, GST



Madras HC: GST Applicable Only on Monthly Maintenance Amount Exceeding Rs. 7500 Collected By RWAs(16.07.2021)

Madras High Court has held that the Goods and Services Tax (GST) applies not on the full amount but to monthly maintenance amount exceeding Rs. 7,500 .....

Tags : Madras High Court, GST Applicable Only on Monthly Maintenance Amount



#GST: President Promulgates CGST & IGST Ordinances for Jammu & Kashmir(10.07.2017)

President Pranab Mukherjee has promulgated two ordinances regarding introduction of Goods and Service Tax (GST) in Jammu and Kashmir.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Odisha Cabinet Approves Revised Rates(27.07.2017)

Odisha Cabinet has granted its nod for revised Goods and Services Tax (GST) rates and provided its consent for changes in cadres of Agricultural depar.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Supreme Court: Arrest by GST Officers Should Not be Made on Mere Suspicion(13.05.2024)

Supreme Court while hearing petitions related to the Goods and Service Tax Act being incompatible with provisions of the Code of Criminal Procedure, 1.....

Tags : Supreme Court, GST Act, Arrest, Suspicion



GST 'Rates, Rules Marathon' Ends, Sprint Begins for July 1 Roll Out of 'One Nation One Tax' Regime(05.06.2017)

Goods and Services Tax (GST) Council has decided to impose GST tax rate of 3% on Gold, Silver and processed Diamonds.

Tags : GST Council, Gold, Silver, Processed Diamonds



AAAR, Tamil Nadu: Strengthening of Headquarters Building of TANGEDCO Attracts 18% GST(05.04.2022)

Appellate Authority of Advance Ruling, Tamil Nadu has ruled that strengthening of headquarters building of Tamil Nadu Generation and Distribution Corp.....

Tags : Appellate Authority of Advance Ruling, 18% GST, TANGEDCO



CBEC: Builders Compelling Flat Buyers to Pay Entire Amount before July will face Consequences(19.06.2017)

Central Board of Excise and Customs (CBEC) has warned builders compelling flat buyers to pay entire amount of flats before July 1st, due to rollout of.....

Tags : CBEC, GST



GST rate for specified items for Physically Challenged Persons(04.07.2017)

Some questions are raised about GST rates fixed for specific devices for physically challenged persons. This matter is explained here in below.

Tags : GST rate, Specified items, Physically Challenged Persons



Supreme Court Agrees to Examine Law to Arrest Individuals For GST Evasion(29.05.2019)

Supreme Court has agreed to examine the powers of tax authorities to arrest an individual for Goods and Services Tax (GST) evasion.

Tags : Supreme Court, GST



Bombay High Court Reserves Order Over Plea Seeking Deferment of GST Rollout(30.06.2017)

Bombay High Court has reserved its order after hearing both sides in a PIL seeking deferment of implementation of Goods and Services Tax Act (GST) til.....

Tags : Bombay High Court, GST



#GST: It's One India, One tax as J&K Accepts GST(07.07.2017)

J&K legislative assembly has adopted a resolution to implement Goods and Services Tax in state, paving the way towards a truly "one India, one tax sys.....

Tags : J&K, GST



Del. HC: Proper Officer Empowered to Grant Upto 3 Adjournments if Sufficient Cause Shown(30.04.2024)

Del. HC has held that Section 75(5) of the Goods and Service Tax Act, 2017 empowers the proper officer to grant upto three adjournments if sufficient .....

Tags : Delhi High Court, Section 75(5) of GST Act, Sufficient Cause



GST Council Sets Stage For July 1 Roll Out, Seals Tax Rates of Final Six Items(05.06.2017)

GST Council in its 15th meeting held at New Delhi has fixed rates of gold, apparels, footwear, biscuits etc. As a corollary, 5% tax will be imposed on.....

Tags : GST Council, gold, apparels, footware, biscuits



AAR, Gujarat: Transportation of Parcels by GSRTC in Its Buses Attracts 18% GST(04.04.2022)

Authority of Advance Ruling, Gujarat has held that 18% goods and services tax (GST) is payable by the Gujarat State Road Transport Corporation (GSRTC).....

Tags : Authority of Advance Ruling, 18% GST, Gujarat State Road Transport Corporation



GST Enrollment Window Closes Tomorrow, Reopens on June 25(15.06.2017)

With the second round of GST enrollment set to close tomorrow, GST Network (GSTN) company has said it will re-open enrollment on June 25 to allow all .....

Tags : GST, Registration



Ministry of Food Processing Industry establishes GST facilitation cell to guide industry about GST regime(06.07.2017)

The Ministry of Food Processing Industries has established a four member GST Facilitation Cell at its office to guide the industry about the new tax r.....

Tags : GST facilitation, cell, Establishment



Bharat Bandh: Petrol Inches Closer to Rs 90-Mark as Congress Leads India-Wide Strike(10.09.2018)

Congress president Rahul Gandhi has repeatedly demanded that petrol and diesel be included in GST as this could reduce the price by Rs 10-15 per litre.....

Tags : GST



#GST Rollout: Registered Persons Having Turnover Below 1.5 Crs Need Not Mention Digits of HSN Code(30.06.2017)

Central Government has notified number of digits of HSN Code to be mentioned in tax invoice under GST on basis of Annual Turnover. It exempts persons .....

Tags : GST Rollout, GST Day



Kerala Floods LIVE: Centre Exempts GST on Aid Material, Vijayan Says 10 Lakh Still in Relief Camps(21.08.2018)

Kerala Floods Updates: Residents of Idukki are trying to get back to normal life after flood waters receded in the region. The ATM service have also b.....

Tags : GST



#GST: No GST on Free Food Supplied in Anna Kshetras(12.07.2017)

Finance Ministry has clarified that Goods and Services Tax (GST) is not applicable on free food supplied in Anna Kshetras run by religious institution.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Punjab, Tamil Nadu Passes State Goods and Services Tax (GST) Bills(20.06.2017)

Punjab and Tamil Nadu State Assemblies have passed Punjab State Goods and Services Tax (GST) Bill, 2017 and Tamil Nadu State Goods and Services Tax (G.....

Tags : Goods and Services Tax (GST) Bill



Road to GST: 24 States Pass State GST Bill While 7 Yet to Pass(07.06.2017)

Twenty Four States have passed State GST (SGST) Bill till 5th June, 2017 while 7 States viz. Meghalaya, Punjab, Tamil Nadu, Kerala, Karnataka, Jammu &.....

Tags : State GST (SGST) Bill



AAAR, Maharashtra: No Legislative Intent to Tax Water for General Purposes(06.04.2022)

Appellate Authority for Advance Ruling, Maharashtra has observed that no legislative intent to tax water for general purposes and holds Tertiary Treat.....

Tags : Appellate Authority for Advance Ruling, Maharashtra, no legislative intent, tax water, GST exemption, Tertiary Treated Water



#GST: Centre Says Hotel Tariffs upto 7500 to Attract 18% GST Irrespective of Star Rating(19.07.2017)

Government has clarified that accommodation in any hotel, including 5-star hotels, having a declared tariff of a unit of accommodation of less than IN.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Delhi High Court Refuses to Quash Summons in GST Fraud Case(03.03.2022)

Delhi High Court has refused to quash the summons against a person accused of creating numerous fake firms and availing Input Tax Credit (ITC) fraudul.....

Tags : Delhi High Court, Summons in GST Fraud Case



Delhi HC Upholds Notifications Levying GST on Services Booked Through Apps Like Uber, Ola(13.04.2023)

Delhi High Court while observing that notification issued by Centre levying GST on auto rickshaw and bus services booked through e-commerce platforms .....

Tags : Delhi High Court, GST, Services, Ola, Uber



Gujarat High Court Grants Bail to Accused in Fake GST ITC Claim(30.03.2022)

Gujarat High Court has affirmed the legality of the provisional attachment proceedings initiated by the GST department and granted bail to the accused.....

Tags : Gujarat High Court, GST, Input Tax Credit



Cabinet Approves Setting Up of GST Council(12.09.2016)

Cabinet has approved setting up of the GST Council, which will decide on the rate of tax under the new Goods and Services Tax (GST) regime, likely to .....

Tags : Cabinet, GST Council



Vijay Ratnakar Gutte, Director of 'The Accidental Prime Minister', Arrested For Rs 34 Crore GST Fraud(03.08.2018)

Vijay Gutte has been booked under Section 132 (1)(c) of the CGST Act, which pertains to “wrongful availment” of input tax credit using bills and i.....

Tags : GST



Goods & Service Tax-Gujarat HC Released Seized Vehicle as Notice do not Comply Requirements of S. 129(28.03.2019)

The Gujarat High Court has granted an interim order allowing release of the vehicle seized by the GST department under Sections 129 and 130 of the CGS.....

Tags : Gujarat HC, GST Act, Sections 129 and 130 of the CGST Act



Gujarat High Court Dismisses PIL Challenging GST Late Fee(10.09.2018)

Gujarat High Court has recently dismissed a PIL challenging the imposition of the late fee for the delayed filing of returns under GST.

Tags : Gujarat High Court, GST Late Fee



#GST Rollout: Govt. Notifies Categories of Services on which Tax Shall be Paid by E-commerce Operator(30.06.2017)

Central Government has notified categories of services which shall attract tax on intra-State supplies by electronic commerce operators. It includes s.....

Tags : GST Rollout, GST Day



Centre Releases Rs 600 Crore to Kerala, Waives Off Customs Duty, GST on Relief Materials(22.08.2018)

The Kerala government on Monday sought a Rs 2,600-crore special package from the Centre as it reels from the deluge that left 223 dead in a fortnight .....

Tags : GST



#GST: Delhi HC Says 'No Coercive Action Against Lawyers, Law Firms For Non-Compliance With GST'(14.07.2017)

Delhi High Court has directed the Centre to abstain from taking any coercive action against lawyers and law firms for non-compliance with any legal re.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Government Notifies Persons Exempted from Obtaining Registration(21.06.2017)

Central Government has notified persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis as th.....

Tags : Goods and Services Tax, GST, Registration



CBEC Releases Transition Rules Approved by GST Council(08.06.2017)

Central Board of Excise and Customs (CBEC) has unveiled Transition Rules as finalized by GST Council in its meeting held on New Delhi last week.

Tags : Central Board of Excise and Customs, GST



CBIC introduces Automated Return Scrutiny Module for GST returns(11.05.2023)

CBIC has rolled out the Automated Return Scrutiny Module for Goods And Service Tax (GST) returns in the ACES-GST backend application for Central Tax O.....

Tags : GST returns, Module, Launch



Report on the Revenue Neutral Rate and Structure of Rates for GST(09.12.2015)

Appointed by the Central Government to assess and recommend rates under the Goods and Services Tax framework for the whole country, the Committee rele.....

Tags : Gst, report, committee, benefits



SC to Centre: Make GST Appellate Tribunal Paperless(14.11.2022)

Supreme Court has directed Union Government to ensure that all filings by it in tax matters before High Courts and Tribunals are in e-filing mode, and.....

Tags : Supreme Court, GST Appellate Tribunal, Paperless



Madras High Court Warns Greater Chennai Corporation Over Waterlogging Issue(10.11.2021)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, while directing the Goods and services tax (GST) refund to Service Provider rul.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Claiming GST Refund



Delhi HC: Issue as to Which Party Would Bear GST Expenses Under Agreement is Arbitrable(08.12.2022)

Delhi High Court has held that an issue that relates to the inter se liability of the parties regarding the burden of GST is not related to the taxing.....

Tags : Delhi High Court, GST Expenses, Arbitrable



Goods Detained Under GST Laws Cannot be Released Unless Adequate Security is Furnished: Kerala HC(29.05.2018)

Kerala High Court has held that the goods detained by the authorities under the Goods and Services Tax (GST) Laws cannot be released without furnishin.....

Tags : Kerala High Court, GST



Bringing Petrol, Diesel Under GST Will Lower Prices, Says Maharashtra CM Fadnavis(24.05.2018)

The central government levies Rs 19.48 excise duty on a litre of petrol and Rs 15.33 on diesel. State sales tax or VAT varies from state to state. Unl.....

Tags : GST



Odisha Paves Way For July 1 GST Rollout, Passes State GST Bill(22.05.2017)

Odisha State Legislative assembly has unanimously passed State Goods and Services Tax (SGST) Bill, 2017 and VAT Bill, 2017.

Tags : Goods and Services Tax (GST), One-Nation One-Tax, GST Rates, Services



#GST Rollout: Govt Notifies Exempted Services Under UTGST Act(30.06.2017)

Central Government has notified list of exempted services under Union Territory Goods and Services Tax (UTGST) Act. The notification is applicable w.e.....

Tags : GST Rollout, GST Day



Govt Doubles GST Exemption Limit for SMEs, Kerala Allowed to Impose 1% Cess for 2 Years(10.01.2019)

Companies with up to Rs 40 lakh turnover in a year will be exempted from GST payment, while the limit has been set at Rs 20 lakh in northeastern state.....

Tags : GST



'Mercedes & Milk Cannot Have Same Tax': PM Modi Rules Out Single GST Rate on First Anniversary(02.07.2018)

PM Narendra Modi said the Goods and Services Tax (GST) has within one year of its launch led to over 70 percent jump in indirect taxpayer base, demoli.....

Tags : GST



AAR, Maharashtra: GST on Electricity and Water Charges Reimbursable in Nature(20.12.2021)

Authority of Advance Ruling (AAR), Maharashtra has held that goods and services tax (GST) payable on Electricity charges and Water charges as per met.....

Tags : Authority of Advance Ruling, GST on Electricity and Water Charges



Rajya Sabha Passes GST Bill(04.08.2016)

Rajya Sabha has passed the Constitution (One Hundred and Twenty-Second Amendment) (GST) Bill, 2014.

Tags : Rajya Sabha , Constitution (One Hundred and Twenty-Second Amendment) (GST) Bill, 2014



#GST: Govt Lays Down Procedure for Intimating Aadhaar Number to IT Dept(03.07.2017)

Central Government has notified procedure for intimating Aadhaar number with Income Tax Department in compliance with provisions of section 139AA of I.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



‘Tired of PM Beating His Trumpet’: Chidambaram Says Modi Focusing Only on Pak, Evading Key Issues(24.04.2019)

Congress leader P Chidambaram said people want Prime Minister Narendra Modi to speak on demonetisation, GST and the plight of MSMEs.

Tags : GST



Workshop on GST to Sensitize Maritime Fraternity(19.06.2017)

The Ministry of Shipping conducted a workshop on "GST for Shipping" in New Delhi today to sensitize all constituents of the maritime fraternity. The w.....

Tags : GST, Workshop, Maritime Fraternity



#GST: FM Launches Mobile App ‘GST Rates Finder’(10.07.2017)

Union Finance Minister Arun Jaitley has launched a mobile app “GST Rates Finder” which is now available on android platform and will soon be available.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Govt Says 'Exporter can Claim Refund of GST Compensation Cess on Exported Goods'(31.07.2017)

Central Board of Excise and Customs (CBEC) has clarified that exporter is eligible for refund of GST Compensation Cess in respect of goods exported by.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Karnataka State Assembly Unanimously Passes State GST Bill(19.06.2017)

Karnataka legislative assembly has unanimously passed the State Goods and Services Tax (GST) Bill 2017.

Tags : Karnataka, GST



#GST: Government Adds Sanitary Napkins to 12% Tax Slab(11.07.2017)

Government has said that sanitary napkins will attract a GST rate of 12%, a shade lower than 13.7% in the previous indirect tax regime.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



GST: Input Tax Credit Limit on Existing Stocks Raised to Support Transition Period Sales(05.06.2017)

GST Council has decided to increase limit on input tax credit to 60% from earlier proposed 40% on items with excise rates above 18%, bringing some res.....

Tags : GST Council, Input Tax Credit



AAR, Gujarat: RTC Attracts 18% GST for Enabling GTA for Door to Door Delivery of Parcels(05.04.2022)

Authority for Advance Ruling, Gujarat has observed that Gujarat State Road Transport Corporation for enabling goods transport authority for door to do.....

Tags : Authority for Advance Ruling, Gujarat State Road Transport Corporation, 18% GST, Business Support Services



Supreme Court Seeks Govt Response on Powers of GST Officers to Arrest Tax Evaders(30.05.2019)

Supreme Court has issued notice to the Central Government seeking clarification on the powers of officers of the Goods and Services tax (GST) Commissi.....

Tags : Supreme Court, GST



Recommendations of States in GST council(25.06.2019)

The 35th Meeting of the Goods and Services Tax (GST) Council was held on 21.06.2019 in New Delhi.

All matters relating to Centre and the Sta.....

Tags : Recommendations, States, GST council



Maharashtra Assembly Passes State GST Bill 2017(23.05.2017)

Maharashtra State Legislative Assembly has unanimously passed State Goods and Services Tax (SGST) Bill in a special session.

Tags : Maharashtra Assembly, GST



Gujarat AAR: Bus Body Building on Chassis Owned by GST Registered Customer Attracts 18% GST(16.05.2022)

Gujarat Authority of Advance Ruling (AAR) consisting of members Arun Richard and Atul Mehta ruled that 18% GST is payable on bus body building on chas.....

Tags : Gujarat AAR, CGST Act, GST



Cabinet Approves Promulgation of GST (Compensation to States) Ordinance, 2017(31.08.2017)

Union Cabinet has approved promulgation of an ordinance to suitably amend the Goods and Services Tax (Compensation to States) Act, 2017.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Govt Extends Due Date for Filing GSTR-5A to 15th December(16.11.2017)

Central Government has extended the due date for filing of return in FORM GSTR-5A for the months of July to October, 2017 till 15th December 2017.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Delhi HC Seeks Govt Response on IGST Exemption on Imported Oxygen Concentrator by Individual(06.05.2021)

Delhi High Court has sought Central Government's response in a 85 year old's plea challenging the levy of Integrated Goods and Services Tax on the imp.....

Tags : Delhi High Court, IGST Exemption on Imported Oxygen Concentrator by Individual



Kerala High Court: Technical Problems in Uploading E-Way Bill No Ground to Set Aside Penalty(16.08.2018)

Kerala High Court has held that technical glitches in uploading Part B of E-Way Bill cannot be a ground for setting aside penalty and detention under .....

Tags : Kerala High Court, GST



Union Budget, 2019: Cos Having Turnover of Less Than Rs 5 Cr Will Have to File GST Quarterly Returns(05.07.2019)

Union Finance Minister Nirmala Sitharaman has informed that companies having turnover of less than Rs 5 crores will have to file GST Quarterly Returns.....

Tags : Union Budget 2019, GST



Mizoram Passes Mizoram Goods and Services Tax (GST) Bill, 2017(26.05.2017)

Mizoram State Assembly has unanimously passed Mizoram Goods and Services Tax (SGST) Bill, 2017.

Tags : Mizoram State Assembly, Mizoram Goods and Services Tax (SGST) Bill, 2017



CBIC Extends Due Date For Filing of GSTR-3B(18.05.2022)

Central Board of Indirect Taxes and Customs (CBIC) has extended the due date for filing of GSTR 3B to May 24th, 2022 due to the technical glitches in .....

Tags : Central Board of Indirect Taxes and Customs, GSTR 3B, Infosys, GSTR-2B



Government: Hospital Room Rent Exempted from GST(04.09.2017)

Central Government has clarified that the rent paid by patients for hospital rooms are out of the ambit of Goods and Services Tax (GST) regime.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST Council Freezes Rate for Textile Job Works at 5%, Cuts Rate for Govt Works Contract to 12%(08.08.2017)

GST Council in its 20th meeting has fixed GST rate for textile job works at 5 percent, and cut rate for government works contract to 12 percent with b.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Jharkhand HC: Interest Liability Can't Be Raised Under GST Without Initiating Adjudication Process(30.03.2022)

Jharkhand High Court has observed that if an assessee disputes the liability of interest, either its calculation or the leviability, then the only alt.....

Tags : Jharkhand High Court, Assessing Officer, GST, Assessee, liability of interest



Ghazipur MP/MLA Court Convicts BSP MP Afzal Ansari in a Gangster Act Case(01.05.2023)

Ghazipur MP/MLA Court has convicted BSP MP Afzal Ansari to 4 years in prison along with Rs. 1 Lakh fine, in a Gangster Act Case. He now stands disqual.....

Tags : Ghazipur MP/MLA Court, Afzal Ansari, Gangster Act



GST Registration Window Opens Tomorrow, Open till June 15(31.05.2017)

GST registration for traders who have already been registered under Commercial Taxes Department will resume on June 1 and which will conclude on June .....

Tags : GST registration



Allahabad High Court: Gangsters Act Not Being Invoked With Due Procedure(29.07.2024)

All. HC while emphasizing on prohibition of harassment & oppression of innocent individuals, has observed that in many cases it is found that competen.....

Tags : Allahabad High Court, Gangsters Act, Competent Authorities



Jharkhand Government Imposes Conditions on Provisional Refund of ITC to Zero Rated Suppliers(04.09.2017)

Jharkhand Government has notified that a zero rated supplier cannot be granted with provisional refund of input tax credit if he does not file returns.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



GST on Supply of Raw Cotton by Agriculturist will be Paid by Recipient Under Reverse Charge: CBEC(16.11.2017)

Central board of Excise and Customs (CBEC) has notified that Goods and Services Tax (GST) on supply of Raw Cotton by agriculturist will be liable to b.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



AAR, Gujarat: Apple And Malt Cola Fizzy Attracts 28% GST And 12% GST Compensation Cess(29.04.2022)

Authority of Advance Ruling, Gujarat has observed that 28% Goods and Services Tax and 12% GST Compensation Cess are due on Apple and Malt Cola Fizzy.

Tags : Authority of Advance Ruling, 28% Goods and Services Tax, 12% GST, Compensation Cess, Apple, Malt Cola Fizzy



Supreme Court Grants Bail to Accused on Deposit of Amount in GST Scam(29.03.2022)

Supreme Court has granted bail to one of the Directors of M/s Miraj Products Private Limited on a condition to deposit Rs. 200 crores as a pre-require.....

Tags : Supreme Court, Bail, GST Scam



Finance Ministry Opted For Social Media to Invites Queries on GST, Launches New Twitter Handle(30.05.2017)

Department of Revenue, Ministry of Finance, Government of India has launched a new Twitter Handle @askGST_GoI to invite queries from all taxpayers on .....

Tags : GST, Twitter



Supreme Court: Central government and States have simultaneous powers to legislate on GST(19.05.2022)

Supreme Court has ruled that the Central government and States have simultaneous powers to legislate on Goods and Service Tax (GST). The Court stated .....

Tags : Supreme Court of India, Goods and Service Tax, GST



Govt Allows Tax Payers to Rectify Errors in GSTR 3B While Filing GSTR 1 and GSTR 2(04.09.2017)

Central Board of Excise and Customs (CBEC) has clarified that the tax payers can correct the errors made in GSTR 3B while filing regular returns in GS.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST Council Brings Down Tax Rates on Agricultural Services to 12%(08.08.2017)

GST Council has brought down agriculture services, tax rate of post-harvest and storage to 12% from current 18%. Tax rate for entry into planetariums .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Govt. Notifies GST Rate of 2.5% on Scientific & Technical Equipments Supplied to Certain Institutions(16.11.2017)

Central Board of Excise and Customs (CBEC) has notified Concessional Goods and Services Tax (GST) rate of 2.5% on Scientific and Technical Equipments .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Clarification regarding availability of Transitional Credit for GST(17.08.2017)

As per the rules, the Goods and Services Tax (GST) for the month of July 2017 has to be paid by 20th August, 2017. Only after the payment of full GST,.....

Tags : Transitional Credit, GST, Clarification



AAR: No GST on Transfer of Going Concern Service(31.05.2022)

West Bengal Authority for Advance Ruling (AAR) has held that transfer of going concern service is a supply and attracts NIL rate of GST.

Tags : Authority of Advance Ruling, GST, Service



NAA Rejects Complaint Due to Non Grant of GST Reduction to Product Concerned(17.07.2019)

National Anti-profiteering Authority ( NAA ) has rejected a complaint as it was found that the rate reduction was not granted to the product in questi.....

Tags : NAA, GST



47th GST Council Meeting Update(30.06.2022)

GST Council proposes that comprehensive changes in FORM GSTR-3B to be placed in public domain. GST Council constitutes GoM in relation to constitutio.....

Tags : GST Council, 47th Meeting



#GST: Govt Notifies IGST Exemption to Goods & Services Imported to SEZ(10.07.2017)

Central Government has notified exemption to Integrated Goods and Services Tax (IGST) on all goods and services imported from special economic Zones (.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Govt Notifies GST Exemption to Import of Aircraft, Aircraft Engines and Its Parts(12.07.2017)

Central Government has notified exemption to the import of aircraft, aircraft engines and its parts procured on lease from the the Goods and Services .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



CSCs To Function As GST Suvidha Providers(29.05.2017)

A workshop on "CSCs as GST Suvidha Provider" to train the top performing VLEs and the State level representatives of CSC SPV for enabling implementati.....

Tags : GST scheme, Implementation, Function, Workshop



AAR, Maharashtra: Professional Services Regarding Mining Operations Attract 18% GST(06.04.2022)

Authority of Advance Ruling (AAR ), Maharashtra has observed that professional, technical, and business services with regard to mining operations attr.....

Tags : Authority of Advance Ruling, Maharashtra, professional, technical, business services, 18% GST, mining operations



Madras HC Rejects Habeas Corpus Petition by Gangster’s Wife(19.10.2016)

Madras High Court has dismissed a Habeas Corpus Petition filed by wife of a gangster accusing Dindigul police of keeping him in illegal custody, after.....

Tags : Madras High Court, Habeas Corpus, gangster



CBIC Waives GSTR-4 Late Fee(27.05.2022)

Central Board of Indirect Taxes and Customs (CBIC) has waived the late fee for GSTR-4 till 30th June 2022.

Tags : CBIC, GSTR, Late Fees



47th GST Council Meeting Update(30.06.2022)

GST Council waives GST registration requirements for small online sellers. GST late fee waived for delay in filing of GSTR-04 and CMP-08. GST Counci.....

Tags : GST Council, 47th Meeting



Gujarat High Court Allows Payment of GST Arrears in Installments(24.09.2018)

Gujarat HC has directed the petitioners M/s Indus Projects Ltd, to pay the tax dues of Rs. 3.85 crores in instalments by paying 20% amount initially a.....

Tags : Gujarat High Court, GST Arrears



#GST: WB Govt Prohibits Tax Deduction/ Collection under WB VAT Act(06.07.2017)

West Bengal Government has said that no TDS/TCS shall be collected under WB VAT Act till the enforcement of TDS/TCS provisions under GST Acts.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



SC Refers Issue of Validity of GST on Lease/Rent Payments to 9 Judge Constitution Bench(20.04.2023)

Supreme Court while referring the issue of constitutional validity of GST on lease/rent payments to 9 judges constitution bench, has clarified that th.....

Tags : Supreme Court, Constitution Bench. GST, Lease/Rent



Gujarat High Court: GST Registration of Dealers Can't Be Cancelled For Inadvertent Mistake of CA(01.04.2022)

Gujarat High Court has held that the dealer must not be forced to pay a hefty price for the termination of the GST registration for the chartered acco.....

Tags : Gujarat High Court, GST registration, Chartered accountant



GST Council Exempts Advocates, Senior Advocates From GST Registration(13.06.2017)

GST Council has decided to exempt Advocates, including Senior Advocates from obtaining CGST Registration under section 23(2) of Central Goods and Serv.....

Tags : GST Council, Advocates, Senior Advocates



In Push for Cashless Transactions, GST Council Okays 20% Cashback on Payments Through BHIM, Rupay(05.08.2018)

A group of ministers under Bihar deputy chief minister Sushil Modi had worked out the cashback mechanism on Friday and assessed that the revenue loss .....

Tags : GST



AAR, Karnataka: GST to be Paid Only on Difference in Amount on Second Hand Gold(14.07.2021)

Authority of Advance Ruling (AAR), Karnataka has ruled that Goods and Services Tax is to be paid only on difference between selling price and purchase.....

Tags : Authority of Advance Ruling, GST on Second Hand Gold



#GST: West Bengal Unanimously Passes State GST Bill(10.08.2017)

West Bengal Assembly has unanimously passed State Goods and Services Tax (SGST) Bill.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Unregistered Dealers Can Claim Cenvat Credit for Goods Purchased before GST Rollout(03.07.2017)

Govt has notified that dealers who are not registered under Central Excise Act but is registered with CGST can claim Cenvat Credit for goods purchased.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: CBEC Issues Revised Rates of Rebate of State Levies on Export of Garments, Textile(17.07.2017)

Central Board of Excise and Customs (CBEC) has released revised rates of rebate of state levies on export of garments and textile made-up articles whi.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST Rollout: Six Sections of IGST Act Notified, Effective From Today(22.06.2017)

Central Government has notified that six sections (1, 2, 3, 14, 20, 22) of Integrated Goods and Services Tax (IGST) Act shall come into force from tod.....

Tags : Central Government, Goods and Services Tax (IGST) Act



Nationwide Truckers' Strike Continues, Receives Mixed Response from States(23.07.2018)

All India Motor Transport Congress (AIMTC) started a nationwide indefinite strike on July 20, and their demands include a reduction in central and sta.....

Tags : GST



Govt Prescribes Method for Payment of Tax on Issuance of Invoice by Registered Persons(16.10.2017)

Central Board of Excise and Customs (CBEC) has notified method for making payment of tax on issuance of invoice by registered persons having aggregate.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Govt Notifies Acts Extending CGST & IGST to Jammu & Kashmir(28.08.2017)

Central Government has notified CGST and IGST Acts extending Goods and Services Tax (GST) laws to the State of Jammu and Kashmir.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



No IGST on Import of Specific Sports Goods by Sports Persons of Outstanding Eminence(13.11.2017)

GST Council has exempted the import of specific sports goods by sports persons of outstanding eminence from the ambit of Integrated Goods and Services.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Eighteen Sections of CGST Act Comes Into Force Tomorrow(21.06.2017)

Central Government has notified that eighteen sections (1-5, 10, 23-30, 139, 146, 164) of Central Goods and Services Tax (CGST) Act will be implemente.....

Tags : Goods and Services Tax, GST, CGST Act



#GST: Legal Services By Individual Lawyers, Senior Lawyers,Law Firms Liable For GST Under RCM(17.07.2017)

Ministry of Finance has clarified that legal services provided by an individual advocate including a senior advocate and a firm of advocates are liabl.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Govt: No Further Extension of Last Date for Filing GSTR-1 for July(10.10.2017)

Government has said that there will not be any further extension for filing GSTR-1 for the month of July. The last date for filing GSTR-1 for the mont.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Govt Clarifies Applicability of GST on Selling of Space for ads in Print Media(24.08.2017)

Govt has clarified that selling of space for ads in print media is leviable to GST @ 5%, if ad agency works on principal to principal basis. If ad age.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Calcutta HC Issues Notice on Challenge Against Constitutionality of Rule 86A of CGST Rules(30.06.2021)

Calcutta High Court has issued notice to Union as well as State Government in plea challenging the constitutional validity of Rule 86A of the Central .....

Tags : Calcutta High Court, Constitutionality of Rule 86A of CGST Rules



SC: If Construction of Building Essential for Carrying Supplying Services, it Can be Held as a Plant(04.10.2024)

SC has held that if construction of a building was essential for carrying out activity of supplying services such as renting or lease or other transac.....

Tags : Supreme Court, Supplying Services, CGST Act, 2017



#GST Rollout: Govt. Notifies Supplies Not Eligible for ITC Refund Claim Under UTGST Act(30.06.2017)

Central Government has notified supplies not eligible for refund of unutilised ITC under UTGST Act.

Tags : GST Rollout, GST Day



Jharkhand High Court Asks to Maintain Status-Quo on Post GST Service Tax Enquiry/Audit(18.06.2019)

Jharkhand High Court has asked to maintain status quo on Service Tax Enquiry / Audit against the Assessee post implementation of Goods and Services Ta.....

Tags : Jharkhand High Court, GST



#GST: Services by Residents Welfare Association Not to Become Expensive under GST(14.07.2017)

Ministry of Finance has clarified that services provided by Housing Society Residents Welfare Association not to become expensive under Goods and Serv.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Six Sections of IGST Act Comes Into Force Tomorrow(21.06.2017)

Central Government has notified that six sections (1, 2, 3, 14, 20, 22) of Integrated Goods and Services Tax (IGST) Act will be implemented from 22nd .....

Tags : Goods and Services Tax, GST, IGST Act



Assam Govt Issues Guidelines for Enrolment of GST Practitioners(12.06.2017)

Assam State Government has issued a memo containing guidelines for enrolment of GST practitioners. As per the rules, portal for enrolment of GST pract.....

Tags : Assam State Government, GST



GST Council: Exports Are Tax Free for 6 Months(09.10.2017)

GST Council has said that exporters are exempted from the Integrated Goods and Services Tax (IGST) for 6 months.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: E-Commerce Operators Providing House-keeping Services Are Liable to Pay GST(24.08.2017)

Central Government has notified that E-Commerce Operators would be liable to pay Goods and Services Tax (GST) for providing house-keeping services und.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



SC: Can’t Use PIL Jurisdiction for Formulation of Centralized Rating Mechanism of Taxpayers(09.09.2024)

SC while dismissing PIL seeking formulation and implementation of a centralized rating mechanism of taxpayers under the Central Goods and Services Tax.....

Tags : Supreme Court, PIL, Centralized Rating Mechanism, GST Administration



#GST: Central Goods & Services Rules-2017 Notified, Will Be Effective From Tomorrow(21.06.2017)

Central Board of Excise and Customs (CBEC) in exercise of powers conferred by section 164 of Central Goods and Services Tax Act, 2017 has notified Cen.....

Tags : Goods and Services Tax, GST, Central Goods & Services Rules-2017



#GST: Registered Person Dealing with 2nd Hand Goods Can Avail Benefits of Margin Scheme(17.07.2017)

Central Government has clarified that any registered person dealing in buying and selling of second hand goods can avail benefit of Margin scheme subj.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Padman Star Akshay Kumar in 'Tears of Joy' After Sanitary Napkins Exempted from GST(22.07.2018)

The GST on sanitary pads has been cut from 12 per cent to zero.

Tags : GST



Govt Defers Reverse Charge Mechanism under GST till 31st March(16.10.2017)

Central Government has notified that the implementation of provisions relating to reverse charge mechanism will be applicable from 1st April 2018.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Composite Supply of Works Contract Provided to Govt Attracts 12% GST(24.08.2017)

Government has reduced rate of GST applicable to specified supply of works contract services to 12 per cent from the current 18%. Transport of passeng.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Bombay HC Upholds Validity of Section 13(8)(b) and Section 8(2) of IGST Act(09.06.2023)

Bombay High Court has upheld the validity of Section 13(8)(b) and Section 8(2) of Integrated Goods and Service Tax Act, 2017 which deal with place of .....

Tags : Bombay High Court, IGST, Validity, Upheld



GST: 18% Rate for Chewing Gums, Chocolates, After Shave(10.11.2017)

GST Council has said that 18% GST will be levied on chewing gums, chocolates, after shave, deodorant, washing power, detergent, marble.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



After Months of Protests, GST Council Exempts Tax on Sanitary Napkins(21.07.2018)

The GST Council on Saturday exempted sanitary napkins from the tax, ending months of outrage over the government’s decision to levy a 12% charge on .....

Tags : GST



#GST:Services By Educational Bodies, Including Boarding & Lodging Facilities, Fully Exempt From GST(17.07.2017)

Finance Ministry has clarified that there is no change in tax liability relating to education and related services in the GST era, except reduction in.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: CBEC Notifies Jurisdiction of Tax Officers under CGST & IGST Act(21.06.2017)

Central Board of Excise and Customs (CBEC) has notified jurisdiction of Tax officers under Central Goods and Services Tax (CGST) and Integrated Goods .....

Tags : Goods and Services Tax, GST, CGST Act, IGST Act



Supreme Court: Lessee Should Collect GST on Sale Value of Mineral Purchased in E-Auction(11.10.2017)

Supreme Court has directed that buyer of the mineral purchased in the e-auction shall pay Goods and Services Tax (GST) on the sale value directly to t.....

Tags : Supreme Court, Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Govt Clarifies Applicability of GST on Services by Fair Price Shops(24.08.2017)

Central Government has clarified that services provided by Fair Price Shops to Government are exempted from the ambit of new Goods and Services Tax (G.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Time Limit for Generation of GSTR-1A & 2A Extended(08.11.2017)

Central Board of Excise and Customs (CBEC) has clarified that the time limit for generation of GSTR-2A and 1A will be extended as the due date for fil.....

Tags : Central Board of Excise and Customs, GSTR-2A, GSTR-1A



CBIC Notifies Waiver of Amount of Penalty for Non-Compliance to GST Invoice QR Code Provisions(01.07.2021)

Central Board of Indirect Taxes and Customs (CBIC) has notified the waiver of the amount of penalty for non-compliance to Goods and Service Tax (GST) .....

Tags : Central Board of Indirect Taxes and Customs, Non-Compliance to GST Invoice QR Code Provisions



#GST: Govt notifies gst.gov.in as Common E-Portal for GST(21.06.2017)

Central Government has notified www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, f.....

Tags : Goods and Services Tax, GST, E-Portal



#GST: Services by Educational Institution to Students, Faculty, Staff Exempt from GST(14.07.2017)

Ministry of Finance has clarified that services provided by an educational institution to students, faculty and staff are fully exempt from Goods and .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Govt Tightens Noose For July 1 GST Roll Out, Revises Rates For 66 Items, Eases Bizz Rules(12.06.2017)

Government has decided to lower rates on 66 goods and services, from pickles and cheaper cinema tickets to insulin and instant food mixes and also eas.....

Tags : GST, Rates, GST Council



GST Council Slashes Rates for 27 Items(09.10.2017)

GST Council has lowered tax rates on 27 products and a few services and asked a panel of state ministers to examine if 18% GST on air-conditioned rest.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



CBEC: Royalty Paid to Govt for Right to Use Natural Resources Subject to GST Under RCM(22.08.2017)

Central Board of Excise and Customs (CBEC) has clarified that license fee, lease charge, royalty etc paid to Government for assigning right to use nat.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Del HC: Sufficient Service on Part of GST Dept. if Notices Uploaded Under Heading Additional Notices(15.07.2024)

Delhi High Court has held that if the GST Department uploads notices under the heading ‘additional notices’ it shall amount to sufficient notice by th.....

Tags : Delhi High Court, GST Department, Additional Notices



Extension of the due date for furnishing the return in FORM GSTR-3B for the month of May 2023(27.06.2023)

In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, o.....

Tags : Extension, Due date, FORM GSTR-3B



News18.com Daybreak | SC Clears Padmaavat, GST Council Cuts Rates and Other Stories You May Have Missed(19.01.2018)

Get a fresh dose of the news that matters, delivered directly to your inbox, every morning. The perfect way, to get you started and informed, for the .....

Tags : SC, GST



AAR, Telangana: ITC Can be Availed on GST Charged by Contractor Supplying Service of Works(14.12.2021)

Authority of Advance Ruling (AAR), Telangana has ruled that input tax credit can be availed on goods and services tax (GST) charged by contractor supp.....

Tags : Authority of Advance Ruling, GST Charged by Contractor Supplying Service of Works



Supreme Court: Accused Absolved of Charges Under IPC Can’t Be Charged Under UP Gangsters Act(20.02.2024)

SC has held that to prosecute accused under Section 3(1) of Uttar Pradesh Gangsters and Anti-Social Activities(Prevention) Act, 1986 it should be prov.....

Tags : Supreme Court, S. 3(1) of UP Gangsters Act, Anti-Social Activities



#GST: Unutilized ITC Will Not be Refunded on Construction Services under UTGST(03.07.2017)

Central Board of Excise and Customs has notified that refund is not allowable under Union Territory Goods and Services Tax (UTGST) Act in case of cons.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Note Ban Pushed Bareilly's 'Maanjha' Makers to Take Loans They Have Little Hope of Repaying(22.04.2019)

The kite makers of Bareilly were hit by the demonetisation and the GST implemented by the PM Modi led government as it reduced their profit margins.

Tags : GST



Delhi High Court Directs Government to Provide Facility to Review Return in GST Software(07.06.2019)

Delhi High Court has asked that Government to resolve the difficulties in filing TRAN-1 and directed to enable a facility of the trader/dealer being a.....

Tags : Delhi High Court, GST Software



GST Annual Return Forms Notified(05.09.2018)

Finance Ministry has notified annual tax forms for normal tax payer (GSTR 9) and for composition tax payer (GSTR 9A) in which detailed information reg.....

Tags : annual tax forms, GST, GSTR 9, GSTR 9A



#GST Rollout: Govt Starts Registration for GST Practitioners(26.06.2017)

Govt has opened registration for GST Practitioners. Standardised formats (GST PCT-1 to GST PCT- 5) have been prescribed for making application for enr.....

Tags : GST Practitioners, GST



IGST Refund to exporters - CBEC directs officers to do it through existing refund route(10.10.2017)

WITH the GST Council recommending immediate disbursal of refund to exporters the CBEC explored the possibility with the Chief Controller of Accounts b.....

Tags : IGST, Refund, Exporter



Govt Might be Asked to Lower GST Collection Target to Realistic Levels for FY20(07.06.2019)

In the month of May, the Centre and state governments collected a little more than Rs 1 lakh crore in GST receipts, an improvement of 6.7% from the sa.....

Tags : GST



#GST Rollout: AP, Gujarat & Jharkhand Govts Notifies Composition & Registration Rules(26.06.2017)

Andhra Pradhesh, Gujarat and Jharkhand Governments have notified Composition and Registration Rules which are applicable from 22nd July 2017.

Tags : GST Rules, GST



Petrol-Diesel Price Surge Saddening, But Can’t Help, Clarifies MP’s Finance Minister(05.09.2018)

The issue of fuel price hike could come up for discussions during the GST council meeting scheduled to take place in New Delhi on Sep 29.

Tags : GST



CBEC: Online Info., Database Access Suppliers From Outside India Gets Relaxation For Return Filing(30.08.2017)

Central Board of Excise and Customs (CBEC) has extended the due date of filing return for persons providing Online Information and Database Access or .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: IGST on High Sea Sales of Imported Goods is Payable at Time of Clearance(03.08.2017)

Central Board of Excise and Customs (CBEC) have clarified that Integrated Goods and Services Tax (IGST) is payable on High Sea Sales of goods imported.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Govt Extends Due Dates for Filing GSTR-1 by Taxpayers with Aggregate Turnover of Upto 1.5 Crore(16.11.2017)

Central Government has extended due dates for furnishing of GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores. The due dates ar.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: CBEC Clarifies 'Food Supplied in Non-AC Areas of A/C Restaurants Attracts 18% GST'(17.08.2017)

Central Board of Excise and Customs (CBEC) has clarified that 18 per cent GST is applicable to food supplied in non-A/C areas of an A/C restaurant.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Memorandum Getting Ready on GST Rates to Save MSME Sect: CPI MP(08.06.2019)

MP-elect K Subbarayan claimed that more than 50,000 MSME industries were shut down in the last two years due to the higher GST rates in India.

Tags : GST



Calcutta High Court Freezes Service Tax Audit Post-GST(06.09.2018)

Calcutta High Court has granted stay against audit notices issued by Central Tax officers for conducting audit of last 5 years under service tax, afte.....

Tags : Calcutta High Court, GST



GST Council Seals Rates for Goods & Services, Paves Way For July 1 Roll out of GST Regime in India(18.05.2017)

GST Council headed by Union Finance Minister Arun Jaitley has finalized tax rates for over 1,200 items, at a meeting held in Srinagar. GST will repla.....

Tags : GST, Rates, Fixation



AP HC Refuses Writ Petition Filed by SBI Against Obligation to Pay Towards Under-Declared GST(02.08.2021)

Andhra Pradesh High Court has refused to entertain a Writ Petition (WP) filed by the State Bank of India (SBI) against an obligation to pay Rs. 215.11.....

Tags : Andhra Pradesh High Court, Obligation to Pay Towards Under-Declared GST



Government Notifies E-Way Bill Rules(31.08.2017)

Government has notified the E-way Bill Rules, 2017 keeping some items of mass consumption such as vegetables, fruits, food grains, meat, bread, curd,.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



GSTN Asks Traders to File July Returns from 5 Aug Onwards(04.08.2017)

Goods and Services Tax Network (GSTN) will open the facility of filing returns from 5th August 2017. By this, the first GST return for the month of Ju.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Due Date for Furnishing GSTR-5 by Non-Resident Taxable Person Extended to 11th December(16.11.2017)

Central Government has extended time limit for furnishing the return by a non-resident taxable person in FORM GSTR-5 under the Goods and Services Tax .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



GST Return Filing Date Extended for Taxpayers Availing Input Tax Credit(18.08.2017)

Central Government has extended due date for filing of Goods and Services Tax (GST) return for taxpayers who want to avail the transitional input tax .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



GST collections and other relevant data will henceforth be available on the GST Portal(01.08.2024)

The monthly data regarding the Goods and Services Tax (GST) collections (gross and net) and IGST settlement state wise for the month of July, 2024 has.....

Tags : GST collections,Data, GST Portal



Free Tickets for IPL Matches Subject to GST: AAR(16.10.2018)

Authority for Advance Ruling, Punjab has ruled that GST is payable on providing complimentary/ free tickets as the said activity would constitute a ‘s.....

Tags : AAR, GST, IPL



Govt: GST is Not Payable on Advances Received for Supply of Goods(17.11.2017)

Central Government has exempted all taxpayers from payment of tax on advances received in case of supply of goods under the Central Goods and Services.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Govt Extends Time limit for Furnishing Returns(09.08.2017)

Government has extended date of filing returns under CGST Act, 2017. For July & August, FORM GSTR-1 can be filed between 01-05 Sep, 2017 and 16-20 Sep.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



No GST on Residential Programmes for Advancement of Religion, Spirituality or Yoga: CBIC(01.10.2018)

Central Board of Indirect Taxes and Customs has clarified that GST cannot be levied on residential programmes or camps meant for the advancement of re.....

Tags : CBIC, GST, Residential Programmes



Extension of due date for furnishing the return in FORM GSTR-3B for the month of April, 2023 till the thirty-first day of May, 2023(24.05.2023)

1.In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner,.....

Tags : Due date, Extension, FORM GSTR-3B



Delhi High Court Directs GST Commissioner to Permit Taxpayer to Rectify Errors Made in TRAN-1 Form(23.07.2019)

Delhi High Court has directed the GST Commissioner to permit a company which had made an error in filing the TRAN-1 Form online to correct the same im.....

Tags : Delhi High Court, GST Commissioner



Bom HC: Provisional Attachment Under CGST Act not Valid After the Expiry of One Year(03.07.2023)

Bombay High Court has held that provisional attachment order passed under Section 83 of Central Goods and Services Tax (CGST), 2017 is not valid after.....

Tags : Bombay High Court, Provisional Attachment, CGST



Bombay HC: No IGST on Roaming International Long-Distance Services to Foreign TCOs(21.07.2022)

Bombay High Court has held that roaming services and international long-distance services provided by Vodafone Idea to the Foreign Telecom Operators (.....

Tags : Bombay High Court, IGST, Roaming Services



HC Directs SIT to Submit Report on Probe into Nayeem Cases(19.10.2016)

Hyderabad High Court has directed Special Investigation Team (SIT) to furnish status report in Gangster Nayeemuddin's case within three weeks.

Tags : Hyderabad High Court, SIT, Gangster



AAR: Advance Ruling Cannot be Made for a Person not Registered within State(27.05.2022)

Telangana Authority for Advance Ruling has held that ‘Advance Ruling’ cannot be made for a person not registered in the State as Section 96 of CGST & .....

Tags : Authority for Advance Ruling, CGST, Territorial Nexus



Collection of Toll Charges by Sub-Contractor Exempt from GST: AAR(21.09.2018)

Authority for Advance Rulings, Madhya Pradesh has ruled that no GST is payable on collection of toll charges by sub- contractors.

Tags : AAR, GST, Toll Charges



47th GST Council Meeting Update(30.06.2022)

GST Council exempts pandemic period from calculating limitation period for refund claims. GST Council exempts small taxpayers from filing GSTR-9 and .....

Tags : GST Council, 47th Meeting



Supreme Court Calls for Rectification of Issues related to Fake Invoices(16.01.2025)

Supreme Court while flagging the issue occurring in GST matters where genuine purchasers face problem due to fictitious bills raised by suppliers, has.....

Tags : Supreme Court, GST Matters, Fake Invoices



Special Window to States for meeting the GST Compensation Cess shortfall(15.10.2020)

Under Option-I States were to be provided a Special Window of Borrowing of Rs. 1.1 lakh cr, and over and above that, an authorisation for additional O.....

Tags : Special Window, States, GST Compensation Cess, Shortfall



Leasing of vehicles purchased and leased prior to 1st July, 2017 would attract GST at a rate equal to 65% of the applicable GST rate (including Compensation Cess)(12.10.2017)

In order to provide relief to old/existing leases of motor vehicles, GST Council in its 22nd Meeting held on the 6th October, 2017 in the national cap.....

Tags : Vehicles, Leasing, GST



Government: Non-Monetary Fringe Benefits Received by Employees are Subject to GST(29.08.2017)

Central Government has clarified that non-monetary fringe benefits received by an employee from his employer is subject to tax under the new indirect .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Govt Extends Time limit for Filing of Return by Composition Dealer(16.11.2017)

Central Government has notified that the time limit for filing GST return in Form GSTR-4 by the Composition dealer is extended to 24th December 2017.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



CBEC: LUT Available to Exporters Having Remittance of 1 to 10 Cr of Export Turnover(14.08.2017)

CBEC has clarified that any registered person who has received a minimum foreign inward remittance of 10% of export turnover in preceding financial ye.....

Tags : CBEC, GST



Supreme Court Clarifies, “No Anticipatory Bail, GST Violators Can be Arrested Without FIR(30.05.2019)

Supreme Court has suggested to the High Courts not to grant anticipatory bail to those who default on the Goods and Services tax, reminding them that .....

Tags : Supreme Court, GST



Delhi Court Refuses Bail to CA, Accused of Making Forged Certificates to Claim GST Refund(27.05.2022)

Patiala House Court has refused to grant bail to the CA who is accused of preparing forged certificates for bogus companies claiming GST refunds.

Tags : Patiala House Court, GST Refund, CA, Forged



CBIC Extends Due Date for Filing FY19 GST Returns(30.09.2020)

Central Board of Indirect Taxes and Customs has extended the due date for filing annual goods and services tax returns for the financial year ended Ma.....

Tags : Central Board of Indirect Taxes and Customs, GST Returns



Not Only Chartered Accountants, Cost Accountants Can Also Certify IGST Refund Claims: CBIC(21.09.2018)

Central Board of Indirect Taxes and Customs has authorized the Cost Accountants to certify the ‘IGST Refund Claims’ of exporters whose records were no.....

Tags : CBIC, GST, Cost Accountants



GST Portal Facilitates Addition of ‘Additional Trade Name’ Under Same GSTIN(02.06.2022)

Goods and Services Tax Network (GSTN) has enabled the new functionality in the official portal to add “Additional Trade Name” under the same Goods and.....

Tags : GSTN, Additional Trade Name



Cal. HC: Statutory Framework under CGST Act Provides Mechanisms to Address Assessee’s Concerns(26.12.2024)

Calcutta HC has observed that the statutory framework under the CGST Act, 2017 provides adequate mechanisms for addressing the Assessee’s concerns, in.....

Tags : Calcutta High Court, CGST Act, Statutory Framework



Levy of GST on Priority Sector Lending Certificates (PSLC)(12.09.2018)

Representations have been received requesting to clarify the following:

(i) Mechanism for discharge of tax liability on trading of Priority .....

Tags : Levy, GST, PSLC



GST: Government Extends Due Date for Filing ITC-04 Till December 31(17.11.2017)

Central Government has extended the due date for submission of details in FORM GST-ITC-04 under the Central Goods and Services Tax Act till 31st Decem.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Hotel JW Marriott Fined Rs 25,000 for Charging GST on 2 Bananas Sold to Rahul Bose for Rs 442(28.07.2019)

The Chandigarh Excise and Taxation Department fined the hotel for violating Section 11 of the Central Goods and Services Tax (Amendment) Act for illeg.....

Tags : GST



MP HC: Cash Included In Definition of 'Things', Can be Seized in GST Search(21.09.2020)

Madhya Pradesh High Court has ruled that section 67(2) of the Central Goods and Services Tax Act, 2017 empowers the competent officer to seize not onl.....

Tags : Madhya Pradesh High Court, Seizure of Cash in GST Search



Karnataka CM Kumaraswamy Seeks Extension of GST Compensation Till 2025(28.12.2018)

"Compensation to the state for the first 5 years, as envisaged in the GST Act, will limit fund allocation to various welfare schemes for the peop.....

Tags : GST



#GST Rollout: Eighteen Sections of CGST Act Notified, Effective from Today(22.06.2017)

Central Government has notified that eighteen sections (1-5, 10, 23-30, 139, 146, 164) of Central Goods and Services Tax (CGST) Act shall come into fo.....

Tags : Goods and Services Tax, GST, CGST Act



Ramdev's Patanjali Ayurved Under Scanner for Failing to Pass on GST Benefits to Consumers(25.07.2018)

According to the complaint, Patanjali allegedly profited on sale of toothpaste, shampoo, shaving cream and cosmetics following the biggest rate ration.....

Tags : GST



Govt Empowers State Tax Officers for Processing and Grant of Refund under CGST Act(16.10.2017)

Central Government has issued a notification seeking to cross-empower State Tax officers for processing and grant of refund under the Central Goods an.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Andhra Pradesh High Court: Can’t Issue Appellate Order Only in Hindi(08.08.2024)

AP High Court has held that in State of Andhra Pradesh appellate order under Section 107 of CGST Act, 2017 cannot be issued only in Hindi. English cop.....

Tags : AP High Court, S. 107 of CGST, Limitation



GST Council: File Form GSTR-3B by 20th of Succeeding Month Till March, 2018(13.11.2017)

GST Council has said that all taxpayers would file return in FORM GSTR-3B along with payment of tax by 20th of the succeeding month till March, 2018.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST Cess Hike in Cars to Take Effect from Today(11.09.2017)

GST Council has decided to hike cess on mid-sized cars by 2%, taking the effective GST rate to 45%. Also, cess on large cars has been hiked by 5%, tak.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Karnataka Issues Circular Regarding Revocation of Canceled GSTIN Beyond 90 Days Based on Court Orders(10.06.2022)

Karnataka State (GST) Department has issued a circular regarding revocation of cancelled GSTIN beyond 90 days by LGSTO’S/SGSTO’S based on Appeal order.....

Tags : Karnataka State Department, GSTIN, Circular



Clarification in respect of GST liability and input tax credit (ITC) availability in cases involving Warranty/ Extended Warranty(26.06.2024)

1. Reference is invited to Circular No. 195/07/2023-GST dated 17.07.2023 (herein after referred to as "the said circular") clarifying certain issues r.....

Tags : Clarification, GST liability, ITC



SC Agrees to Examine Power of Tax Authorities to Arrest Individual for GST Evasion(29.05.2019)

A vacation bench comprising Chief Justice Ranjan Gogoi and Justice Aniruddha Bose issued notice to the Centre and sought its reply on a batch of pleas.....

Tags : GST



SC: Levy of Separate IGST on Indian Importers for Ocean Freight Violates Section 8 of CGST Act(24.05.2022)

Supreme Court has held when the Indian importer is liable to pay IGST on the composite supply, which includes supply of goods and services of transpor.....

Tags : Supreme Court. IGST, CGST, Composite Supply



Integrated Goods and Services Tax Amendment Rules, 2017(15.11.2017)

In exercise of the powers conferred by sub section (14) of section 12 read with section 22 of the Integrated Goods and Services Tax Act , 2017 (13 of .....

Tags : Rules, Amendment, IGST



Society Not Liable to Pay GST on Maintenance of Parks Provided to Government: AAR(19.09.2018)

Authority for Advance Rulings (AAR), Karnataka has held that the services such as maintenance of parks provided by Societies to the State Government, .....

Tags : AAR, GST, Parks



Gujarat High Court: Pay Up Interest for Delay in Paying GST Refunds(05.08.2019)

Gujarat High Court has asked the authorities to pay interest for delay in paying GST refunds. The authorities were asked to pay the interest at the ra.....

Tags : Gujarat High Court, GST Refunds



Karnataka HC Stays Order Declaring Rule 31A(3) of CGST Rules, 2017 Ultra Vires(16.08.2021)

Karnataka High Court has stayed the operation of the single bench order declaring Rule 31A (3) of the Central Goods and Services Tax Rules, 2017 as am.....

Tags : Karnataka High Court, Rule 31A(3) of CGST Rules, 2017



Calcutta HC: Vehicle Can't be Detained for Want of Second E-Way Bill When the First was Valid(24.05.2022)

Calcutta High Court bench has held that the GST department cannot detain vehicles in the absence of a second e-way bill as the first e-way bill was va.....

Tags : Calcutta High Court, GST, E-way Bill, Interception Period



Cafe Coffee Day Liable to Pay 5% GST Without Input Tax Credit: AAR(19.09.2018)

Authority for Advance Ruling (AAR), Karnataka has ruled that the Cafe Coffee day cannot opted to pay the GST @ 18% as the services being offered by th.....

Tags : AAR, CCD, GST



Rs 1,200 Crore Fake GST Invoice Scam Busted in Karnataka(15.11.2018)

The fraudulent companies were engaged in trading of fake tax invoices for availing input tax credit.

Tags : GST



Delhi HC Seeks Response on Joining Two Youngsters for Month’s Community Service(08.07.2021)

Delhi High Court has sought response of the Medical Superintendent, RML Hospital on joining of two youngsters who were directed to do a month's commun.....

Tags : Delhi High Court, Youngsters, Community Service



Orissa HC: Appeal Can’t be Dismissed on Sole Ground of Non-Submission of Certified Order(05.07.2022)

Orissa High Court has held that the GST Appellate Authority cannot dismiss an appeal merely on the technical ground that the certified order is not su.....

Tags : Orissa High Court, GST Appellate Authority, Certified order



AAR: Participation Fees for Conference Organized by Educational Institutions Leviable to GST(09.10.2019)

Authority for Advanced Ruling Madhya Pradesh has ruled that Goods and Services Tax shall be leviable on consideration received by the school for parti.....

Tags : AAR, Conference, GST



GST Revenue Figures - As on 25th September, 2017(26.09.2017)

The Goods and Services Tax (GST) was introduced on 1st of July, 2017. In the press release dated 29th August, 2017, it was reported that the total rev.....

Tags : GST, Revenue, Figures



Allahabad HC Refuses To Entertain Borrower’s Loan Default Due To Demonetisation, GST(26.10.2017)

Allahabad High Court has dismissed a plea challenging recovery proceedings initiated against a borrower firm, which challenged recovery proceedings on.....

Tags : Allahabad High Court, Demonetisation, GST



#GST: Govt Extends Due Date for Filing GSTR-6(29.08.2017)

Central Government recently extended the due date for filing GSTR-6 till September. As per the new Notification, Input Service Distributor can file re.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



GST Council Reduces Fine for Late Filing of Return to Rs. 20 from Rs. 200 per day(13.11.2017)

GST Council has said that for filing FORM GSTR-3B, the amount of late fee payable by a taxpayer whose tax liability for that month was ‘NIL’ will be R.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Andhra Pradesh High Court: Can’t Issue Appellate Order Only in Hindi(08.08.2024)

AP High Court has held that in State of Andhra Pradesh appellate order under Section 107 of CGST Act, 2017 cannot be issued only in Hindi. English cop.....

Tags : AP High Court, S. 107 of CGST, Limitation



TN GST Dept. Issues Instruction to Identify Fake Billing Traders Applying for New GST Registration(13.06.2022)

Tamil Nadu State GST Department has issued guidelines for identifying fake billing traders who apply for new GST registration.

Tags : Tamil Nadu, GST, Registration



#GST: TDS, TCS Deductors Can Apply for GST Registration from 18 September(11.09.2017)

Goods and Services Tax (GST) registrations for entities mandated to collect and deduct tax at source will start from 18 September. However, the date f.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Gujarat HC Rejects Plea Alleging Violation of Election Code of Conduct by GST Council(22.11.2017)

Gujarat High Court has dismissed a PIL which sought that the decisions taken by the GST council at its Guwahati meeting be declared null and void on t.....

Tags : Gujarat High Court, GST Council



GST: Registration Window for GST Composition Scheme Open Now(18.09.2017)

Government has opened option for GST Composition Scheme for the assessment year 2017-18 for small traders. The persons who want to avail the benefit o.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Post-GST rates Notified to boost exports and employment generation in the labour intensive textiles and apparel sector(25.11.2017)

In order to support exports of readymade garments and made-ups, Government vide Notification No. 14/26/2010- IT dated 24th November 2017 has notified .....

Tags : GST, Exports, Labour Intensive



All. HC: Petitioner Cannot be Permitted to Argue the Case Beyond the Pleadings(19.10.2023)

Allahabad High Court while refusing to quash penalty order passed under Section 129 of CGST Act, 2017, has held that once the finding of fact, which h.....

Tags : Allahabad High Court, GST, Pleading



Delhi HC: IGST Refund allowable on Zero Rated Supplies(08.06.2022)

Delhi High Court has held that Integrated Goods and Services Tax (IGST) refund is allowable on zero-rated supplies.

Tags : Delhi High Court, IGST, Zero-Rated Supplies



Kerala HC: Mental Condition of the Youngsters of Our Country is Astonishing and Disturbing(10.03.2025)

Kerala High Court has stated that the mental condition of the youngsters of our country is astonishing and disturbing. There is no purpose in blaming .....

Tags : Kerala High Court, Mental Condition, Youngsters



AAR: Training Farmers through Scientific Research covered under Agricultural extension Services(30.08.2022)

Karnataka Authority for Advance Rulings (AAR) has held that training farmers through scientific research and knowledge is covered under “agricultural .....

Tags : AAR, Farmers, GST



Slowing Growth, Below Par GST Collections, Fiscal Deficit New Headache for Govt(03.12.2018)

Economic growth is a major worry particularly now, since there has already been intense politics over the rate of growth during the two terms of the U.....

Tags : GST



SC to Centre & GST Council: Advise States to Implement Digital DIN System(03.08.2022)

Supreme Court has directed GST Council to issue advisory/instructions/recommendations to the respective States regarding implementation of the system .....

Tags : Supreme Court, GST Council, Document Identification



May Merge 12% and 18% GST Rates to Have Just Three Tax Slabs, Hints Arun Jaitley(06.12.2017)

Finance Minister Arun Jaitley further went on to add that banks with their left-over cash post-demonetisation will fund the medium and small-scale ent.....

Tags : GST



When Ustad Rashid Khan Greeted RSS Chief Mohan Bhagwat With ‘Yaad Piya Ki Aaye’(27.12.2017)

Khan expressed concern over 18 % GST imposed on music event organisers and requested Bhagwat to raise the issue with the central government.

Tags : GST



Gurugram Court: Bail Denied to Accused in GST Scam Case(03.06.2022)

Gurugram Sessions Court has denied bail application of an accused of GST scam allegedly involved in availing and passing on fraudulent ITC to non-exis.....

Tags : Sessions Court, Bail, GST Scam



AAR: Sale of Internet Advertising Space Attracts 18% GST(14.07.2022)

Authority for Advance Ruling (AAR), Karnataka has held that the sale of internet advertising space attracts Goods and Services Tax (GST) at 18%.

Tags : AAR, GST, Internet Advertising



GST Revenue Collection Figures stand at Rs.92,150 crore as on 23rd October, 2017(24.10.2017)

The total revenue of GST paid under different heads (upto 23rd October, 2017) for the month of September 2017 is Rs. 92,150/- crore. The total CGST re.....

Tags : Revenue Collection, Figures, GST



Delhi Govt Notifies GST Exemption to Intra-State supply of Heavy Water and Nuclear Fuels(10.11.2017)

Delhi Government has notified that intra-state supply of heavy water and nuclear fuels will be out of the ambit of Goods and Services Tax (GST).

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Madras HC Refuses To Quash Notice For Attachment And Sale Of Immovable Property(05.05.2022)

Madras High Court has dismissed a plea seeking to quash the notice for the attachment and sale of immovable property by observing that the assessee is.....

Tags : GST Proceedings, Assessee, Immovable Property



GSTN Reminds E-Com Operators to File TCS Return by 10th June(09.06.2022)

Goods and Service Tax Network (GSTN) has reminded the e-commerce operators to file TCS return in form GSTR-8 on or before 10th June 2022.

Tags : GSTN, TCS Return, GSTR-8



GSTR-1 Due Date extended(12.12.2018)

Central Government has extended the due date for filing GSTR-1, the quarterly return for registered persons with aggregate turnover up to Rs. 1.50 Cro.....

Tags : GSTR-1, extension of due date



Tax Research Unit (TRU) Issues Clarification on Applicability of GST(05.08.2022)

TRU has clarified that GST will apply to late fees charged by service provider; amount forfeited for cancellation of hotel bookings; car hired for emp.....

Tags : TRU, GST Applicability, Clarification



Delhi HC: CESTAT’s Order Interdicting GST Dept. from Invoking Extended Period of Limitation Upheld(01.04.2025)

Delhi HC has upheld the order passed by CESTAT which interdicted GST Dept. from invoking extended period of limitation for recovery action against a s.....

Tags : Delhi High Court, Extended Period, GST Department



May Merge 12% and 18% GST Rates to Have Just Three Tax Slabs, Hints Arun Jaitley(06.12.2017)

Finance Minister Arun Jaitley further went on to add that banks with their left-over cash post-demonetisation will fund the medium and small-scale ent.....

Tags : GST



Gurugram Court rejects Bail Application of 2 CAs’ in Gurugram GST Refund Fraud Case(24.05.2022)

ACJM, Gurugram has rejected the bail applications filed by two Chartered Accountants in the recent GST refund fraud case.

Tags : ACJM, Bail, Chartered Accountant, GST Refund



GST Not to be Deducted from Salary of Employees Sponsored by UPNL: Uttarakhand HC(16.11.2018)

Uttarakhand High Court has directed State Government to not to deduct GST or service tax from salary of the employees sponsored by the Uttarakhand Pur.....

Tags : Uttarakhand High Court, GST



No GST on Educational Institutions Providing Degree Courses Under Related Curriculums: AAR(20.09.2018)

Authority for Advance Rulings, Karnataka has held that the service of providing Degree courses under related curriculums by educational institutions t.....

Tags : AAR, GST, Education



AAAR: No GST Payable on Occupational Health Check-Up Services by Hospital(02.06.2022)

Gujarat Appellate Authority of Advance Ruling has held that no GST is payable on the occupational health check-up service by the hospital as it was co.....

Tags : AAAR, GST, Health Check-up



Bombay High Court: GST not Applicable on Duty-Free Shops for Sales to Outgoing Passengers(11.10.2019)

Bombay High Court has ruled that, Goods and Services Tax is not applicable on the Duty-Free Shop at Mumbai International Airport for goods sold to out.....

Tags : Bombay High Court, GST



GST: Govt Extends Due date for filing GST ITC-04(26.10.2017)

Central Government has extended due date for filing ITC-04 for details of goods/capital goods sent to job worker and received back.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Finance Minister announces GST exemption for businesses with an annual turnover of up to Rs 40 lakh(24.08.2020)

The Finance Minister said that now, the businesses with an annual turnover of up to Rs 40 lakh are GST exempt. Earlier, this limit was Rs 20 lakh. In .....

Tags : Exemption, GST, Businesses



Cheaper Household Appliances, Simplified Return Filing: GST Council Brings Cheer to Middle Class, Bizmen(22.07.2018)

Interim finance minister Piyush Goyal said apart from revenue collection, the GST council would also focus on job creation and growth.

Tags : GST



#GST:Threshold Limit for Registration Applicable for Persons Making Inter-State Supplies of Services(16.10.2017)

Central Government has notified that persons making inter-State supplies of services having turn over above 20 Lakhs are bound to obtain registration .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: LLPs Must be Treated as a Partnership Firm or Firm under GST Regime(24.08.2017)

Central Government has notified that Limited Liability Partnerships (LLP) registered under 2008 Act must be considered as a partnership firm or Firm u.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Guj HC: GST to be Paid Only on Cost of Construction and Not Land(06.06.2023)

Gujarat High Court while observing that in the sale of flat or commercial property, actual land value or undivided share is not at all subject to GST,.....

Tags : Gujarat High Court, GST, Construction, Cost, Land



GST: Only 50 Items to Remain in 28 Percent Slab(10.11.2017)

GST Council has decided to keep only 50 items, mostly demerit, sin and luxury goods in top 28% bracket.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Tamil Nadu State Department (GST) Issues Circular Allowing New Registrations to Avoid Bill Traders(09.06.2022)

Goods and Services Tax (GST), Tamil Nadu State Department has issued a circular regarding allowing of new registrations to track and avoid bill trader.....

Tags : GST, Bill Traders



President Promulgates Ordinance to Raise GST Compensation Cess on Motor Vehicles(04.09.2017)

President Ram Nath Kovind has promulgated an ordinance to raise the compensation cess levied luxury, sports utility and large cars under the Goods and.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Madras High Court: Composition of GSTAT is Unconstitutional(23.09.2019)

Madras High Court has ruled that the constitution of GST Appellate Tribunal ( GSTAT ) is unconstitutional. The Court has ruled that the number of judi.....

Tags : Madras High Court, GSTAT



Why The Next Union Budget Will Look Different(16.01.2018)

The budget for 2018-19 will mark the beginning of a new public accounting process in India. The adoption of GST means that FM Arun Jaitley has very li.....

Tags : GST



CBIC Extends Due Date for Filing FY20 GST Annual Returns till March 31(01.03.2021)

Central Board of Indirect Taxes and Customs has extended the deadline for filing annual Goods and Services Tax return and reconciliation statements fo.....

Tags : Central Board of Indirect Taxes and Customs, GST Annual Returns



AAAR, UP: No ITC Can be Claimed on 5% GST Paid on Licence Fee to Indian Railway(19.03.2021)

Appellate Authority of Advance Ruling (AAAR), Uttar Pradesh while upholding the AAR’s ruling has held that no Input Tax Credit (ITC) can be claimed on.....

Tags : Appellate Authority of Advance Ruling, GST Paid on Licence Fee to Indian Railway



Calcutta HC Suspends Order Cancelling GST Registration on Vague Show Cause Notice(15.03.2022)

Calcutta High Court has suspended the order cancelling goods and service tax (GST) registration on the grounds that the allegations contained in the s.....

Tags : Calcutta High Court, Order Cancelling GST Registration



#GST: Assessee Having Provisional ID must Complete Registration Procedure by September(03.07.2017)

Govt has clarified that a period of three months is allowed to complete procedure of issue of Goods and Services Tax Identification Number (GSTIN) i.e.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Mann Ki Baat LIVE: PM Modi Credits 'States of Our Nation' as GST Anniversary Nears(24.06.2018)

Prime Minister Narendra Modi will address the nation via his Mann Ki Baat radio show at 11 am. This would be the 45th edition of the monthly radio bro.....

Tags : GST



52nd GST Council recommends changes in GST tax rates and measures for facilitation of trade(07.10.2023)

The 52nd GST Council met under the Chairpersonship of Union Minister for Finance and Corporate Affairs. Foreign going vessels are liable to pay 5% IGS.....

Tags : GST Council, Recommendations, Measures



May Merge 12% and 18% GST Rates to Have Just Three Tax Slabs, Hints Arun Jaitley(06.12.2017)

Finance Minister Arun Jaitley further went on to add that banks with their left-over cash post-demonetisation will fund the medium and small-scale ent.....

Tags : GST



Rajasthan HC Dismisses Writ Petitions Challenging Levy of GST on Royalty(29.09.2022)

Rajasthan High Court has dismissed a batch of writ petitions challenging the levy of GST on reverse charge basis on royalty of mining extraction.

Tags : Rajasthan High Court, GST, Rotalty



Bombay HC: No Provisional Attachment Under CGST Act When No Pendency of Any Specific Proceedings(29.01.2020)

Bombay High Court has held that no provisional attachment under Section 83 of the Central Goods and Services Tax (CGST) Act, 2017 can be made in absen.....

Tags : Bombay High Court, Provisional Attachment under CGST Act



Govt Notifies Due Dates for Furnishing FORM GSTR-3B till March 2018(16.11.2017)

Central Government has notified the due dates for furnishing the returns in FORM GSTR-3B till March 2017. As per the Notification, returns for January.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Kerala Assembly Passes State GST Bill, 2017(21.08.2017)

Kerala Legislative Assembly has passed the Kerala Goods and Services Tax Bill, 2017.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Re-Open TRAN-1 to Rectify Errors: Bombay High Court to GST Department(05.10.2018)

Bombay High Court has asked Central Government to re-open the facility to file GST TRAN-1 to allow the tax payers to rectify the human typographical e.....

Tags : Bombay High Court, GST, TRAN-1



PM Says Priciest GST Slab May be Slimmed Down, Non-Luxury Items May be Taxed 18%(18.12.2018)

Before implementation of the GST, registered enterprises only numbered 65 lakh, which has now risen by 55 lakh, Modi said, addressing the Republic Sum.....

Tags : GST



Sikkim HC: No Refund of Unused ITC on Business Closure u/s 54 CGST; Must Reverse u/s 29(5)(09.09.2025)

Sikkim HC ruled that unutilised Input Tax Credit (ITC) on business closure under Section 54 CGST Act cannot be refunded. Instead, it must be reversed .....

Tags : CGST, Debit, Electronic Ledger



Clarifications regarding applicability of GST on certain services(31.10.2023)

1. Based on the recommendations of the GST Council in its 52nd meeting held on 7th October, 2023, at New Delhi, clarification, with reference to GST l.....

Tags : Clarifications, Applicability, GST



#GST Rollout: All 30 States, Union Territories sans J&K Ready For GST From July 1(22.06.2017)

All States and Union Territories, barring Jammu and Kashmir, have passed their State GST Act, paving the way for rollout of Goods and Services Tax fro.....

Tags : GST Rollout:, State GST Act



Delhi HC Issues Notice to Centre: Denial of GST Input Tax Credit to Recipient for Default of Supplier(03.06.2019)

Delhi High Court has issued notice to the Centre saying that it will look into ambiguity in the existing Central Goods and Services Tax (GST) Law that.....

Tags : Delhi HC, GST



Gifts up to a value of Rs. 50,000/- per year by an employer to his employee are outside the ambit of GST(10.07.2017)

It is being reported that gifts and perquisites supplied by companies to their employees will be taxed under GST. Gifts upto a value of Rs. 50,000/- p.....

Tags : Gifts, Ambit, GST



#GST Council Confirms Applicability of RCM on Legal Services(08.08.2017)

GST Council has confirmed applicability of reverse charge mechanism on all legal services provided to business entities.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: CBEC Says 'Tractors to Attract 18% Tax'(21.08.2017)

Central Government has notified that 18 per cent GST is applicable to tractors. Earlier, a highest rate of 28% was applicable on tractors.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Kerala HC Permits Release of Seized Goods on Payment of 50% of Demand as per GST Laws(18.09.2017)

Kerala High Court has directed Commercial Tax Officer to release detained goods on payment of 50% of demand as per the new Goods and Services Tax (GST.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Centre Denies Having Done Any Impact Assessment of Demonetisation on Economy(14.12.2018)

The two senior Congress leaders had asked whether a former Governor of Reserve Bank of India and several renowned economists have recently stated that.....

Tags : GST



SC Issues Coordination Guidelines: CGST Summons Not Barred by S.6(2)(b) Despite State Proceedings(18.08.2025)

Supreme Court while stating that summons under S.70 CGST Act, 2017 do not constitute “proceedings” under S.6(2)(b) of the Act, has held that there is .....

Tags : Supreme Court, CGST, SGST, Summons, S.6(2)(b), GST Law, Cooperative Federalism



CBIC Extends Sanction for Pending IGST Refund Claims on GSTR-1 and GSTR-3B(18.02.2021)

Central Board of Indirect Taxes and Customs (CBIC) has notified the extension of Sanction for pending Integrated Goods and Services Tax refund claims .....

Tags : Central Board of Indirect Taxes and Customs, Pending IGST Refund Claims



AAR Kerala: Companies in Co-Working Spaces Can Get GST(28.08.2019)

Authority for Advance Rulings (AAR) Kerala has taken cognisance of the shift towards a shared office space culture. The Authority has ruled that a GST.....

Tags : AAR Kerala, GST



#GST: Govt Notifies Date & Conditions for E-Filing of Form to Avail Transitional ITC(21.08.2017)

Central Government has notified the conditions for furnishing return in FORM GSTR-3B electronically through common portal for the month of July, 2017,.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Questions on GST in Arthashastra, Manu on Globalisation Leave BHU Students Baffled(12.12.2017)

Dr. Kaushal Kishor Mishra said, “Kautilya gave the idea of one tax one nation. He believed taxation to be a unifying factor. We can locate these tre.....

Tags : GST



32-inch TVs, Video Games, Movie Tickets to Get Cheaper as GST Council Cuts Tax on 40 Items(22.12.2018)

While air conditioners and dish washers were not removed from the 28 percent slab, three items were moved from 18 percent to 12 percent, one item was .....

Tags : GST



SC Issues Notice to IndiGo on Customs & GST Plea Against IGST Exemption Ruling(07.10.2025)

Supreme Court has issued a notice to IndiGo’s parent company, InterGlobe Aviation, seeking a response to a petition by the Customs Department. The pet.....

Tags : IndiGo, Customs, GST



Karnataka HC: GST And Excise Duty leviable on Tobacco And Tobacco-derived Products(07.10.2022)

Karnataka High Court has held that the Union government is entitled to levy Central GST (CGST) as well as excise duty on tobacco and tobacco-derived p.....

Tags : Karnataka High Court, CGST, Excise, Tobacco



Council to Consider Slashing of 28 Percent GST on Common Use Goods(18.12.2017)

In further relief to small and medium enterprises, the panel is likely to rationalise tax rate in sectors where the total incidence of taxation has go.....

Tags : GST



Madras HC Strikes Down Provision of TNVAT Act Disallowing Input Tax Credit to Jewellers(23.10.2017)

Madras High Court has quashed the order of Commercial Tax department disallowing Input Tax Credit (ITC) to jewelers across Tamil Nadu.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



May Merge 12% and 18% GST Rates to Have Just Three Tax Slabs, Hints Arun Jaitley(06.12.2017)

Finance Minister Arun Jaitley further went on to add that banks with their left-over cash post-demonetisation will fund the medium and small-scale ent.....

Tags : GST



AAR, Kerala: Artificial Body Parts/Devices Implanted by Surgical Procedure Exempt from GST(04.11.2019)

Authority of Advance Ruling (AAR), Kerala has held that artificial body parts/devices implanted in the body by means of a surgical procedure shall be .....

Tags : Authority of Advance Ruling, GST



Govt Extends Due Date for Filing Form GST TRAN-1 to 31st October(20.09.2017)

Central Government has extended period for submitting the declaration in FORM GST TRAN-1 till 31st October, 2017.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Govt Waives Late Fee for August and September Returns(25.10.2017)

Central Government has clarified that no late fee would be levied on tax payers who failed to furnish the return in FORM GSTR-3B for the month of Augu.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



May Merge 12% and 18% GST Rates to Have Just Three Tax Slabs, Hints Arun Jaitley(06.12.2017)

Finance Minister Arun Jaitley further went on to add that banks with their left-over cash post-demonetisation will fund the medium and small-scale ent.....

Tags : GST



Punjab and Haryana High Court Directs GST Department to Re-Open Facility to File or Revise Tran-1(06.11.2019)

Punjab and Haryana High Court has directed Goods and Services Department to file or revise Tran-1 either electronically or manually. The Court also ru.....

Tags : Punjab and Haryana High Court, GST



Punjab & Haryana High Court Directs Second Postmortem on Dead Body of Gangster Jaipal Singh Bhullar(22.06.2021)

Punjab & Haryana High Court has ordered a second post-mortem to examination to be conducted on the dead body of alleged gangster Jaipal Singh Bhullar,.....

Tags : Punjab & Haryana High Court, Second Postmortem on Dead Body of Gangster Jaipal Singh Bhullar



SC Directs to Open GST Portal for Claiming Transitional Credit for Two Months(22.07.2022)

Supreme Court has directed to open the GST system enabling to claim transitional credit for two months.

Tags : Supreme Court, GST System, Transitional Credit



AAR: GST not Applicable on Lease Income From Residential Property(08.06.2022)

GST Authority for Advance Ruling (AAR), Maharashtra has held that the GST shall not be applicable on the lease income from the residential property.

Tags : AAR, GST, Lease Income



Decoded: GST Impact On Rajasthan's Handicraft Industry(05.02.2019)

Away from the politics & policies, Maha Siddiqui gets the stories of the weavers of Rajasthan on the effect on ground.

Tags : GST



IBBI Asks to Furnish Extracts of GSTR-1, GSTR-3B & E-Way Bills Along With Application(17.06.2022)

Insolvency and Bankruptcy Board of India (IBBI) has notified that the operational creditors shall furnish extracts of GSTR-1, GSTR-3B and e-way bills,.....

Tags : IBBI, GSTR, Operational Creditors



Govt Extends Due Date for Filing GSTR-2 and GSTR-3(31.10.2017)

Central Government has extended due date for filing GSTR-2 and GSTR-3 for the month July to November 30th and 11th December respectively.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



AAAR: Uniform GST Rate for Food And Supplies in IRCTC(29.07.2022)

Appellate Authority for Advance Ruling (AAR), Delhi has ruled that a uniform GST rate for food and supplies needs to apply in IRCTC.

Tags : AAAR, Uniform GST, IRCTC



May Merge 12% and 18% GST Rates to Have Just Three Tax Slabs, Hints Arun Jaitley(06.12.2017)

Finance Minister Arun Jaitley further went on to add that banks with their left-over cash post-demonetisation will fund the medium and small-scale ent.....

Tags : GST



Actor Mahesh Babu Calls Himself 'Law-Abiding Citizen', Denies Charges of Unpaid Taxes(30.12.2018)

The GST Commissionerate, Hyderabad, has carried out the attachment without notice when several judicial pronouncements on the issue is in favour of th.....

Tags : GST, High Court



Govt Notifies 0.1% GST on Intra-State Supply of Goods between Registered Persons for Exports(25.10.2017)

Central Government has notified Integrated tax of 0.1% and Central Tax rate of 0.05% on intra-State supply of taxable goods by a registered supplier t.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



May Merge 12% and 18% GST Rates to Have Just Three Tax Slabs, Hints Arun Jaitley(06.12.2017)

Finance Minister Arun Jaitley further went on to add that banks with their left-over cash post-demonetisation will fund the medium and small-scale ent.....

Tags : GST



SC Asks Petitioner Challenging GST on Hand Sanitizers to Approach HC(19.11.2020)

Supreme Court has required the petitioner challenging the levy of Goods and Services Tax on hand sanitisers under the same Tariff Heading as insectici.....

Tags : Supreme Court, GST on Hand Sanitizers



May Merge 12% and 18% GST Rates to Have Just Three Tax Slabs, Hints Arun Jaitley(06.12.2017)

Finance Minister Arun Jaitley further went on to add that banks with their left-over cash post-demonetisation will fund the medium and small-scale ent.....

Tags : GST



Gujarat HC Refuses to Grant Anticipatory Bail to CGST Inspector Alleged of Corruption(20.11.2020)

Gujarat High Court has refused to grant anticipatory bail to Central Goods and Services Tax Inspector alleged of corruption.

Tags : Gujarat High Court, CGST Inspector



Government Extends Due Date for Filing GSTR for July by ISD to Oct 13(14.09.2017)

Central Government has extended the due date for filing of returns for the month of July by Input Service Distributor to October 13th.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Procedure for manual disbursal of budgetary support under GST Regime to the units located in States of J & K , Uttarakhand, Himachal Pradesh and North East including Sikkim(27.11.2017)

As you are aware, under the Central Excise regime as its existed prior to 01.07.2017, the units located in the states of Jammu & Kashmir, Uttarakhand,.....

Tags : GST Regime, Budgetary Support



AAR: GST Applicable to Entities Providing Online Education(09.09.2022)

Kerala State Authority for Advance Rulings (AAR) has held that GST is applicable to the entities providing online education.

Tags : AAR, GST, Online Education



Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of Rule 21A of CGST Rules, 2017(11.02.2021)

As you are aware that vide notification No. 94/2020- Central Tax, dated 22.12.2020, sub-rule (2A) has been inserted to rule 21A of the Central Goods a.....

Tags : SOP, Implementation, CGST Rules



Madras HC Disallows Credit for Cesses Not Subsumed Under GST Laws(19.10.2020)

Madras High Court has held that the cesses that have not been subsumed by the Goods and Service Tax laws cannot be carried forward to claim set off ag.....

Tags : Madras High Court, Credit for Cesses Not Subsumed Under GST Laws



Govt Extends Time Limit for Intimation of Details of Stock held Before Opting for Composition Levy(30.10.2017)

Central Government has extended time limit for intimation of details of stock held on the date preceding the date from which option for composition le.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Clarification regarding extension of limitation under GST law in terms of Hon'ble Supreme Court's Order dated 27.04.2021(20.07.2021)

The Government has issued notifications under Section 168A of the CGST Act, 2017, wherein the time limit for completion of various actions, by any aut.....

Tags : Extension, Limitation, GST law



May Merge 12% and 18% GST Rates to Have Just Three Tax Slabs, Hints Arun Jaitley(06.12.2017)

Finance Minister Arun Jaitley further went on to add that banks with their left-over cash post-demonetisation will fund the medium and small-scale ent.....

Tags : GST



Central Government Issues Guidelines for Officers to Carry Out GST Checks(30.11.2020)

Central Board of Indirect Taxes and Customs has issued standard operating procedures to be followed by tax officials carrying out physical verificatio.....

Tags : Central Government, GST



Supreme Court: Recommendations of GST Council Not Absolutely Binding on Central & State(19.05.2022)

Supreme Court held that the Parliament intended that the recommendations of the GST Council will have persuasive value. Importantly, the Court held th.....

Tags : Supreme Court, GST Council, Recommendations



Government Waives Late Fee for July Returns(04.09.2017)

Central Government has clarified that no late fee would be levied on tax payers who failed to furnish the return in FORM GSTR-3B for the month of July.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



CBEC Notifies 2.5% CGST for Standalone Restaurants Without Input Tax Credit and 9% for Others(16.11.2017)

Central Board of Excise and Customs (CBEC) has notified that standalone restaurants are liable to pay CGST @ 2.5% whereas other restaurants would pay .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST Council Freezes Rate for Printing Books, Newspapers at 12% If Services Supplied by 3rd Party(08.08.2017)

GST Council has said that tax rate of job work for printing books and newspapers will be 12% if service is supplied by someone else, while GST rate wi.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Govt Notifies Amended CGST Rules, Releases Form for Grant of UIN to UN Bodies(21.08.2017)

Central Government has notified the amended Central Goods and Services Tax (CGST) Rules, 2017. It also released the application/form for grant of Uniq.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Re-Open TRAN-1 to Rectify Errors: Bombay High Court to GST Department(05.10.2018)

Bombay High Court has asked Central Government to re-open the facility to file GST TRAN-1 to allow the tax payers to rectify the human typographical e.....

Tags : Bombay High Court, GST, TRAN-1



PAN Mandatory For Excise, Service Tax Payers For GST Registration(09.01.2017)

Tax Department has made it mandatory for central excise duty and service tax payers to obtain valid PAN number before they can be migrated to new Good.....

Tags : Tax Department, Excise, Service Tax, GST Registration



Madras HC Stays Order Related to Levy of GST on Flat, Villa Maintenance Charges(10.09.2021)

Madras High Court has stayed a Single Judge Order on levy of Goods and Service Tax on flat, villa maintenance charges. Flat or villa owners paying mor.....

Tags : Madras High Court, Levy of GST on Flat, Villa Maintenance Charges



Madras HC to GSTN: Facilitate Payment of Tax For Taxpayers Whose GST Registration was Cancelled(03.06.2022)

Madras High Court has directed the GST Network (GSTN) to allow the payment of tax, penalty and fine by the taxpayer whose GST registration is cancelle.....

Tags : Madras High Court, GSTN



GST: Govt Notifies Extension of Due Date for filing FORM GST TRAN – 1(30.10.2017)

Central Government has notified that due date for filing FORM GST TRAN – 1 (with revision facility) extended to 30th November 2017 under Central Goods.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



AAAR: No GST on Dried and Polished Turmeric(13.06.2022)

Appellate Authority for Advance Rulings (AAAR), Maharashtra has held that GST cannot be levied on dried and polished turmeric as it can be classified .....

Tags : AAAR, GST, Agricultural Produce



May Merge 12% and 18% GST Rates to Have Just Three Tax Slabs, Hints Arun Jaitley(06.12.2017)

Finance Minister Arun Jaitley further went on to add that banks with their left-over cash post-demonetisation will fund the medium and small-scale ent.....

Tags : GST



SC Dismisses Petitions Filed to Seek GST Exemption for Haj-Umrah Services(26.07.2022)

Supreme Court has dismissed a batch of petitions filed by various private tour operators seeking exemption from the Goods and Services Tax for Haj and.....

Tags : Supreme Court, Haj, GST



DGGI Issues Notice to Swiggy for Wrongfully Availing ITC(03.06.2022)

Director-General of GST Intelligence (DGGI), Hyderabad has issued a notice to the operator of food delivery app Swiggy In a case on alleged GST evasio.....

Tags : DGGI, GST Evasion, Tax Credit



GST Registration: FORM GST REG-26 Can Be Filed Till 31st December(30.10.2017)

Central Government has extended due date for filing application for Final Registration in FORM GST REG-26 is extended to 31st December 2017.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Clarification regarding applicability of IGST on repair cost, insurance and freight, on goods re-imported after being exported for repairs, on the recommendations of the GST Council made in its 43rd m(19.07.2021)

1. References have been received seeking clarification on the issues of the applicability of IGST on repair cost, insurance and freight, on goods re-i.....

Tags : Applicability, IGST, Repairs



May Merge 12% and 18% GST Rates to Have Just Three Tax Slabs, Hints Arun Jaitley(06.12.2017)

Finance Minister Arun Jaitley further went on to add that banks with their left-over cash post-demonetisation will fund the medium and small-scale ent.....

Tags : GST



Uttarakhand HC Quashes Order of Cancellation of GST Registration Due to Improper Procedure(22.10.2021)

Uttarakhand High Court has quashed the Order of cancellation of Goods and Services Tax (GST) Registration due to the non-providing of opportunity of .....

Tags : Uttarakhand High Court, Cancellation of GST Registration



Calcutta HC: Goods Attracting Nil Rate of GST Compensation Cess Shall be Treated as ‘Exempted’(13.06.2022)

Calcutta High Court has held that the goods attracting nil rate of cess shall be treated as ‘exempted’ for the purpose of adjusted total turnover unde.....

Tags : Calcutta High Court, GST, Cess



May Merge 12% and 18% GST Rates to Have Just Three Tax Slabs, Hints Arun Jaitley(06.12.2017)

Finance Minister Arun Jaitley further went on to add that banks with their left-over cash post-demonetisation will fund the medium and small-scale ent.....

Tags : GST



P&H HC: Power to Grant Bail Cannot be Deployed as a Mechanism to Impose Sentence(26.07.2022)

Punjab and Haryana High Court while granting bail to an accused charged with offences under the Central GST Act, 2017, has held that the power to gran.....

Tags : Punjab and Haryana High Court, Central GST, Bail, Sentence



Bombay High Court: Demand for GST is in Accordance with Law(12.04.2018)

Bombay High Court has said that the demand for payment of Goods and Services Tax is in accordance with the law and dismissed a petition saying its dem.....

Tags : Bombay High Court, GST



AAR: GST is Payable on Receipt of Gratuitous Payment From Outgoing Member(09.06.2022)

Maharashtra Authority of Advance Ruling (AAR) has held that Goods and Services Tax (GST) is payable on receipt of gratuitous payment from outgoing mem.....

Tags : AAR, GST, Gratuitous Payment



Govt Extends Deadline for Filing GST Returns(06.09.2017)

GIC (GST Implementation Committee) has decided to extend date of GSTR 1, GSTR 2 and GSTR 3 for the month of July to 10th, 25th and 30th September 2017.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Gujarat High Court Issues Notice to Centre, GST Council, CBIC(03.10.2019)

Gujarat High Court has issued notices to the Centre, the Goods and Services Tax (GST) Council and the Central Board of Indirect Taxes and Customs (CBI.....

Tags : Gujarat High Court, GST Council



May Merge 12% and 18% GST Rates to Have Just Three Tax Slabs, Hints Arun Jaitley(06.12.2017)

Finance Minister Arun Jaitley further went on to add that banks with their left-over cash post-demonetisation will fund the medium and small-scale ent.....

Tags : GST



Need GST Council- like Federal Institution in Healthcare, Farm sector: Arun Jaitley(29.11.2018)

Arun Jaitley hoped that such a federal body in healthcare sector should face least resistance from states, since the welfare schemes would be implemen.....

Tags : GST



GOODS AND SERVICES TAX - No GST on TCS Levied on Goods: CBIC(12.03.2019)

Central Board of Indirect Taxes (CBIC) has clarified that Goods and Services Taxes (GST) would not be applicable on Tax Collection at Source (TCS) lev.....

Tags : CBIC, GST, Tax Collection at Source



SC Stays Kar. HC’s Order Which Held that Online Rummy Isn’t Taxable As ‘Betting’ And ‘Gambling'(07.09.2023)

Supreme Court has stayed the judgment of Karnataka High Court which held that online Rummy games and other online games played on Gameskraft’s platfor.....

Tags : Supreme Court, Karnataka High Court, Online Rummy, GST



Govt. Nod to Display Revised MRP Due to Reduction of Rates of GST up to 31st Dec, 2017(21.11.2017)

Government has allowed manufacturers, packers or importers of pre-packaged commodities to declare the revised retail sale price (MRP) in addition to t.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



GoM to Look Into Feasibility of GST Rationalisation, Composition Scheme For Real Estate(15.01.2019)

Currently, GST is levied at 12% on payments made for under-construction property or ready-to-move-in flats where completion certificate has not been i.....

Tags : GST



GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law(03.08.2022)

1. In certain cases/instances, questions have been raised regarding taxability of an activity or transaction as the supply of service of agreeing to t.....

Tags : GST, Applicability, Liquidated damages



Punjab and Haryana High Court: GST Tribunal to Deal with Matters Relating to Interest(31.01.2020)

Punjab and Haryana High Court has clarified that Goods and Service Tax Tribunal (GST Tribunal) will handle all disputes regarding interest on GST and .....

Tags : Punjab and Haryana High Court, GST Tribunal, Matters on Interest



Company is Eligible to Claim Deduction of Educational Expenses of Director: ITAT(22.11.2018)

Income Tax Appellate Tribunal (ITAT), Mumbai has held that education expenses incurred by a company for its Director are eligible for deduction under .....

Tags : ITAT, Mumbai, Director education expense, GST'



One Year Limitation for GST Transitional Credit Constitutionally Valid: Bombay HC(13.04.2018)

Bombay High Court has upheld the Constitutional validity of One Year Limitation for GST Transitional Credit under Section 140(3)(iv) of the CGST Act, .....

Tags : Bombay High Court, GST



Suppliers Using E-Commerce Platform Having Turnover Below 20 lakhs Exempted From GST Registration(17.11.2017)

Central Government has notified that the threshold limit of turnover of Rs. 20 lakhs is also applicable to suppliers using e-commerce platform under t.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Printing of Question Papers for Educational Institutions Exempt from GST: AAR(01.10.2018)

AAR, Gujarat has held that the activity of printing of question papers is a service which would attract 12 per cent GST, however, the authority clari.....

Tags : AAR, GST, Printing of Question Papers



IGST Export Refunds-Extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation Cess(27.08.2019)

CBIC has issued circulars 05/2018-Customs dated 23.02.2018, 08/2018-Customs dated 23.03.2018, 15/2018-Customs dated 06.06.2018 and 40/2018-Customs dat.....

Tags : IGST Export, Refunds, Extension



Telugu Star Mahesh Babu's Bank Accounts Frozen Over Service Tax Dues(28.12.2018)

According to a press release issued by the Hyderabad GST Commissionarate, Mahesh Babu has not paid the Service Tax during 2007-08 for the taxable serv.....

Tags : GST



Govt Extends Timelimit for Filing ITC-01 to 31st October(16.10.2017)

Central Government has notified extension of time limit for making declaration GST ITC-01 to avail Input Tax Credit till the 31st day of October 2017.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



GST Intelligence Arm to be Regulator for Gems & Jewellery Sector Under PMLA to Monitor Black Money(29.08.2017)

GST intelligence arm, Directorate General of Goods and Service Tax Intelligence, has been named the regulator for dealing with money laundering cases .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Haryana Govt Issues Guidelines for Inspection/ Detention of Conveyances(11.08.2017)

Haryana State Government has issued guidelines for road side checking and inspection/detention of conveyances under GST regime. As per GST law, Govt. .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Recommendations of 50th GST Council Meeting(12.07.2023)

• Taxing Casino, Horse Racing, and Online gaming at the uniform rate of 28% on full face value • Notification of GST Appellate Tribunal by the Centre.....

Tags : GST Council, Recommendations



#GST Council Alters Tax Rates for Over 40 items(11.09.2017)

GST Council has slashed tax rates for Walnuts, broom, clay idols custard powder, idly-dosa batter, rubber bands, raincoat, dhoop batti, saree fall, co.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Del. HC: Issuing Fake Invoices for GST Evasion is an Economic Offence(07.09.2023)

Delhi High Court has observed that issuing fake invoices and e-way bills for the purposes of GST evasion is an economic offence involving loss to the .....

Tags : Delhi High Court, GST Evasion, Fake Invoices, Economic Offence



#GST: Deadline for GSTR 1 Filing Extended to October(11.09.2017)

GSTR1, which was to be filed by Sep 10, can be filed till Oct 10 by smaller businesses and large ones by Oct 3. GSTR-2 for July will have to be done b.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Applicability of IGST / GST on goods transferred / sold while being deposited in a warehouse(24.11.2017)

References have been received from the trade regarding levy of IGST/GST on sales of goods deposited in a customs bonded warehouse.

2. Ch IX .....

Tags : GST, IGST, Warehouse



Gujarat HC Quashes Circular Levying GST on DISCOMS for Bundled Services(24.01.2019)

Gujarat High Court has struck down a part of a circular issued in March last year by the Central Board of Indirect Taxes and Customs (CBIC), which had.....

Tags : Gujarat High Court, Circular Levying GST on DISCOMS



GST: CBIC Issues Instructions on Procedures to be Followed During Search Operation(11.02.2021)

Central Board of Indirect Taxes and Customs (CBIC) issues the guidelines regarding procedures to be followed during the search operation. It was notic.....

Tags : GST, CBIC



Gujarat High Court: IGST on Ocean Freight is Not Permissible Under Law(24.01.2020)

Gujarat High Court has declared that imposition of Integrated Goods and Service Tax (IGST) on ocean freight is violative of the Constitution of India,.....

Tags : Gujarat High Court, IGST on Ocean Freight



GST Council Meets Today After Modi’s Rate Cut Hint; All Eyes on Prices of AC, TV, Digital Cameras(22.12.2018)

Days before the meeting, PM Modi heightened hopes of a rate cut, saying his government wants to ensure that '99 per cent things' attract sub-18 per ce.....

Tags : GST



Delhi HC: GST Officials Need Lawyer’s Consent or Presence to Access Their Computer Devices(12.09.2025)

Delhi HC warned GST Dept against accessing advocates’ computers without their presence or consent. Justices Singh and Jain stressed this protects atto.....

Tags : GST, Consent, Lawyer, Computer Devices



Allahabad HC: Provisional Attachment of Bank Accounts not Allowed Solely on GST Show Cause Notice(26.09.2025)

Allahabad High Court held that provisional attachment of bank accounts cannot be made solely based on the issuance of a show cause notice under Sectio.....

Tags : Attachment, Bank Accounts, GST, Show Cause Notice



AAR, Telangana: ITC Can be Availed on GST Charged by Contractor Supplying Service of Works(14.12.2021)

Authority of Advance Ruling (AAR), Telangana has ruled that input tax credit can be availed on goods and services tax (GST) charged by contractor supp.....

Tags : Authority of Advance Ruling, GST Charged by Contractor Supplying Service of Works



CBEC Asks Exporters to Register their Bank Accounts with Customs for IGST Refunds(08.08.2017)

Central Board of Excise and Customs (CBEC) has asked exporters to register their Bank Accounts with Customs for Integrated Goods and Services Tax (IGS.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Central Government Extends Due Date for filing GST TRAN-1 Till 27th December(17.11.2017)

Central Government has notified that the due date for filing FORM GST TRAN – 1 (with revision facility) extended to 27th December from 30th November 2.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Govt May Soon Announce Rewards for Tip Offs on GST Evasion(30.09.2018)

It will be on the lines of similar schemes for excise and service tax, which has been subsumed under the Goods and Services Tax (GST). Customs and Inc.....

Tags : GST



Andhra Pradesh High Court Allows Revision in GSTR-3B Form(30.08.2019)

Andhra Pradesh High Court has ruled that the GST Return (GSTR) Form — GSTR-3B — is a statement and a revision option should be provided. Once implemen.....

Tags : Andhra Pradesh High Court, GSTR



Massive GST Fraud Unearthed in Hyderabad, Nearly 5000 Raids Conducted(18.12.2017)

The raids were conducted after department received over 10,000 complaints against small traders to big shopping malls, restaurants and even multiplexe.....

Tags : GST



GST Rate on Food Packages Distributed to EWS under Govt Approved Programmes Reduced(23.10.2017)

Central Government has notified that only 5% GST is leviable on food preparations put up in unit containers and intended for free distribution to econ.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Report Card on GST Implementation(14.12.2016)

As compared to the time taken in arriving at a consensus on the Constitutional Amendment Bill for GST, the subsequent events after the passing of the .....

Tags : Implementation, GST, Report



CBEC Asks Field Officers to Take GST Disputes to Supreme Court(19.09.2017)

Central Board of Excise and Customs (CBEC) has instructed its field officers to prepare to move the Supreme Court on all disputes where levy of Goods .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Govt Notifies CGST (Tenth Amendment) Rules(23.10.2017)

Central Government has notified 10th amendment to Central Goods and Services Tax (CGST) Act, 2017. The amended notification says that for claiming ref.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



May Merge 12% and 18% GST Rates to Have Just Three Tax Slabs, Hints Arun Jaitley(06.12.2017)

Finance Minister Arun Jaitley further went on to add that banks with their left-over cash post-demonetisation will fund the medium and small-scale ent.....

Tags : GST



Madras High Court Permits Credit Transition of Education, Farm-Related Cesses into GST(05.11.2019)

Madras High Court has permitted credit transition of Education Cess, Secondary/Higher Education Cess and Krishi Kalyan Cess into the Goods & Services .....

Tags : Madras High Court, GST



Gau. HC: GST Authorities Can’t Take Benefit of Notification that is Ultra Vires GST Act(06.08.2024)

Gauhati High Court has held that a notification which is ultra vires the Central Goods and Service Tax Act, 2017 cannot be used for benefit by State G.....

Tags : Gauhati High Court, GST Authorities, Ultra Vires



Special Court Sentences Abu Salem To Life, 2 Get Death In Mumbai Blasts Case(07.09.2017)

A Special Court has sentenced to life in jail Gangster Abu Salem in the 1993 Mumbai blasts case, while two other convicts, Tahir Merchant and Feroz Kh.....

Tags : Special Court, Gangster Abu Salem



Kerala GST Department Invites Application From Traders to Avail Benefits of Amnesty Scheme(10.06.2022)

Kerala GST Department announced an amnesty scheme in 2022 to pay tax debts unpaid before the implementation of GST. The amnesty programme will apply t.....

Tags : GST Department, Kerala, Amnesty



Supreme Court Issues Notice on Plea Challenging 18% GST on DNB Doctors' Fee(24.08.2021)

Supreme Court has issued notice in a plea filed by Association of DNB Doctors against the imposition of 18% GST on fee deposited by DNB Candidates.

Tags : Supreme Court, 18% GST on DNB Doctors' Fee



CBEC: Milling of Paddy into Rice on Job Work Basis is Liable to GST at Rate of 5%(21.11.2017)

Central Board of Excise and Customs (CBEC) has clarified that milling of paddy into rice on job work basis, is liable to GST at the rate of 5%, on the.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



May Merge 12% and 18% GST Rates to Have Just Three Tax Slabs, Hints Arun Jaitley(06.12.2017)

Finance Minister Arun Jaitley further went on to add that banks with their left-over cash post-demonetisation will fund the medium and small-scale ent.....

Tags : GST



AAAR, Maharashtra: GST on Property Tax, Water Charges, Etc. Amounts to ‘Supply’(13.11.2020)

Appellate Authority of Advance Ruling (AAAR), Maharashtra has upheld the ruling of the Authority of Advance Ruling and has ruled that Goods and Servic.....

Tags : Appellate Authority of Advance Ruling, GST on Property Tax, Water Charges, Etc



Salary Hikes May Remain Static at 8-10% in 2019 as Employers Turn Cautious in Poll Season: Report(23.12.2018)

Experts say that while 2018 was a year of recovery following demonetisation and GST implementation, 2019 will be a year of caution.

Tags : GST



Delhi High Court: Renting or Leasing Residential Property for Residential Use Exempt from GST(29.10.2025)

Delhi High Court held that GST is not applicable on renting or leasing residential premises for residential use. The court clarified this while addres.....

Tags : Residential Property, Renting, GST



Del HC: Pre-SCN Consultation is Unnecessary in Large-Scale GST Fraud Cases with Complex Transactions(04.12.2025)

Delhi High Court observed that pre-SCN consultation under Rule 142(1A) of the GST Rules, 2017, serves no purpose in large-scale fraud cases involving .....

Tags : Consultation, Transactions, GST



AAR, Rajasthan: GST Not Applicable to Labour Contract Services for Construction of Flats Under PMAY(30.01.2020)

Authority of Advance Ruling (AAR), Rajasthan has held that Goods and Services Tax (GST) does not apply to labour contract services for the constructio.....

Tags : Authority for Advance Ruling, GST on Labour Contract Services



No GST on Terracotta Idols: CBEC(24.11.2017)

Central Board of Excise and Customs (CBEC) has clarified that no GST is payable on on Terracotta idols.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Kerala HC Stays GST Levy on TCS Amount Collected by Vehicle Dealers(22.01.2019)

Kerala High Court has stayed the levy of Goods and Services Tax (GST) on the amount collected by them as Tax Collected at Source (TCS) from vehicle pu.....

Tags : Kerala High Court, GST Levy on TCS Amount Collected by Vehicle Dealers



Cal. HC: One-Line Order dismissing Appeal on Ground of Delay in Filing is Invalid(18.08.2022)

Calcutta High Court has held that the one-line order dismissing an appeal on ground of delay in filing without discussing the merits of the case shall.....

Tags : Calcutta High Court, Appeal, Invalid. GST



GSTN: Taxpayers can File Table 6A of Form GSTR-1 Separately Once Again(11.02.2021)

Goods and Services Tax Network (GSTN) has reintroduced the option to file Table 6A of Form GSTR-1 separately. The Table 6A of GSTR-1 needs export deta.....

Tags : GSTN, Taxpayers



India's Unemployment Rate Climbed to 7.2 Percent in February: Report(05.03.2019)

A CMIE report released in January said nearly 11 million people lost jobs in 2018 after the demonetisation of high value notes in late 2016 and the ch.....

Tags : GST



IIM Kolkata Being an Educational Institution, Eligible for GST Exemption: AAR(20.11.2018)

Advance Ruling Authority, West Bengal has held that the Indian Institute of Management (IIM) should be treated as an ‘educational institution’ for the.....

Tags : AAR West Bengal, IIM Kolkata, GST



Bombay HC Upholds Levy of GST on One-Time Premium Charged for Letting Land on Lease Basis(13.04.2018)

Bombay High Court has upheld Goods and Services Tax (GST) levied by Central Industrial and Development Corporation of Maharashtra Limited (CIDCO) on o.....

Tags : Bombay High Court, GST



CBIC Waives Interest for Non-Filing of GSTR-8 by Prescribed E-Commerce Operators(08.06.2022)

Central Board of Indirect Taxes and Customs (CBIC) has waived the interest rate on account of the non-filing of GSTR-8 by certain e-commerce operators.....

Tags : CBIC, GSTR, E-Commerce



Allahabad HC: Mandatory for Seller to Download E-Way Bill Once Goods Put in Transit(10.03.2025)

Allahabad High Court has held that it is mandatory on the part of the seller to download the e-way bill once the goods are put in transit. Subsequent .....

Tags : Allahabad High Court, E-Way Bill, GST Act



CBIC Enables GSTR-9 Return Form on GST Portal(11.12.2020)

Central Board of Indirect Taxes (CBIC) has enabled the Goods and Service Tax Annual Return (GSTR-9) of Financial Year 2019-20 on the GST Portal.

Tags : Central Board of Indirect Taxes, GSTR-9 Return Form



GST Department Issues Advisory for Taxpayers Who Opted for QRMP to Pay Tax Before 25th June(24.06.2022)

Goods and Services Tax (GST) department has issued an advisory asking the taxpayers opted for Quarterly Returns Monthly Payment (QRMP) scheme to pay t.....

Tags : GST Department, Quarterly Returns Monthly Payment, Advisory



CBEC: Cut Pieces of Fabrics Attracts 5% GST(01.11.2017)

Central Board of Excise and Customs (CBEC) has said that 5% GST is applicable on Cut pieces of Fabrics under the Goods and Services Tax (GST) regime .

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Allahabad HC: Seriousness of Offence Alone Cannot be The Basis for Granting Bail(02.08.2022)

Allahabad High Court while granting bail to an accused in GST Scam case, has held that the seriousness of the offences alone is not conclusive of the .....

Tags : Allahabad High Court, Bail, GST Scam



May Merge 12% and 18% GST Rates to Have Just Three Tax Slabs, Hints Arun Jaitley(06.12.2017)

Finance Minister Arun Jaitley further went on to add that banks with their left-over cash post-demonetisation will fund the medium and small-scale ent.....

Tags : GST



GST Council Signs Off on GST Model Law(23.12.2016)

Centre and States has cleared Model GST Law in 7th GST Council Meeting chaired by Finance Minister Arun Jaitley.

Tags : GST Council, Model GST Law



Smooth roll out of e-Way Bill system from today(01.04.2018)

As per decision of the GST Council, e-Way Bill system became mandatory from today i.e. 01st April, 2018 for all inter-State movement of goods. The imp.....

Tags : Roll out, E-Way Bill, GST



May Merge 12% and 18% GST Rates to Have Just Three Tax Slabs, Hints Arun Jaitley(06.12.2017)

Finance Minister Arun Jaitley further went on to add that banks with their left-over cash post-demonetisation will fund the medium and small-scale ent.....

Tags : GST



Delhi HC Seeks Response from CBIC on Airtel's Plea for Refund of Excess GST(25.11.2020)

Delhi High Court has sought a reply from the Central Board of Indirect Taxes and Customs on Bharti Airtel's plea claiming non-implementation of the De.....

Tags : Delhi High Court, Bharti Airtel, Refund of Excess GST



All. HC: GST Act is a Complete Code, No Room for Deviation from it(07.09.2023)

Allahabad High Court while observing that GST Act, 2017 is a complete Code in itself, has held that there is no room for deviation from it; the provis.....

Tags : Allahabad High Court, GST Act, Deviation, Provision



Kerala High Court Stays GST on Tax Collected at Source on Cars(21.01.2019)

Kerala High Court has stayed imposition of goods and services tax (GST) on tax collected at source (TCS).

Tags : Kerala High Court, GST on Tax Collected at Source on Cars



Delhi HC: GST Provisional Attachment Not Valid After Expiry of Time Period U/S 83 of CGST Act(10.08.2022)

Delhi High Court has held that provisional attachment is not valid after the period prescribed under section 83 of the Central Goods and Services Tax .....

Tags : Delhi High Court, CGST, Provisional Attachment



GHC to GST Authorities: Release Seized Docs and if it Cannot be Returned then Assign Cogent Reasons(11.02.2021)

Gujarat High Court (GHC) has directed the GST authorities to release the seized documents and if it cannot be returned then assign cogent reasons and .....

Tags : GHC, GST Authorities



Bombay High Court Asks Govt. to Sort Out GST Technical Issues(07.03.2018)

Bombay High Court has directed the Union and Maharashtra governments to sort out technical glitches and other grievances over filing of Goods and Serv.....

Tags : Bombay High Court, GST



#GST Council Says for 'Rent a Cab Service' Rate will be 12% If Service Provider Does Not Claim ITC(08.08.2017)

GST Council has said that in case of 'rent a cab service', GST rate will be 12% if service provider does not wish to claim Input Tax Credit (ITC), whi.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Cabinet Approves Proposal to Convert GSTN into Government Entity(27.09.2018)

Union Cabinet has approved the proposal to convert Goods and Services Tax Network (GSTN) into a government-owned company.

Tags : Cabinet, GSTN



Bombay HC: Must have Convincing Reasons to Withhold Documents Obtained During Seizure under CGST Act(28.08.2019)

Bombay High Court has ruled that any authority under the Central Goods and Services Tax Act, 2017/CGST Act who conducts search of documents or books o.....

Tags : Bombay HC, CGST Act



Indians More Confused by GST Than by Bitcoins, Reveal Google Trends 2017(13.12.2017)

A compilation of the top trends for 2017, released by Google Trends on Wednesday, showed ‘What is GST’ as the top searched phrase in India under t.....

Tags : GST



GSTN Starts Offline Utility for Filing GSTR-3B(23.10.2017)

Goods and Services Tax Network (GSTN) has launched an excel based offline tool for filing GSTR 3B. Taxpayers can download offline utility from GSTN po.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Gujarat Industrialist Held for Over Rs 12 Crore GST Fraud(23.12.2018)

The accused industrialist fraudulently inflated the company's turnover by issuing fake GST invoices to the tune of Rs 75 crore.

Tags : GST



Kerala HC: Printing Digital Files on Paper is a Service, Attracts 18% GST(10.10.2025)

Kerala High Court ruled that printing digital images, letters, or photos on paper is a service, attracting 18% GST, not 12%. The issue before the benc.....

Tags : Printing, Service, GST



Delhi HC Directs IGST Refund After Deducting Differential Amount of Duty Drawback(11.10.2022)

Delhi High Court has directed the department to grant IGST refund paid on the goods exported after deducting the differential amount of duty drawback.

Tags : Delhi High Court, IGST, Refund



NAA Directs GST Officers to Collect Evidence Against Suppliers Denying GST Rate Cut Benefits(25.06.2021)

National Anti-Profiteering Authority (NAA) has directed Goods and Services Tax officers to collect evidence against suppliers denying GST Rate Cut ben.....

Tags : National Anti-Profiteering Authority, Suppliers Denying GST Rate Cut Benefits



Bombay High Court to Decide if Donuts & Cakes Should be Taxed under GST(06.03.2025)

Bombay High Court has addressed the issue of whether the supply of donuts falls within the ambit of restaurant services and is set to decide whether d.....

Tags : Bombay High Court, Donuts & Cakes, GST



AAR: GST Not Payable on Monthly Collection Upto Rs.7500 Per Member of RWA(08.06.2022)

Telangana Authority of Advance Ruling (AAR) has held that GST is not payable on monthly collection not exceeding Rs. 7500 per member of the Resident W.....

Tags : AAR, GST, Resident Welfare Association



GST Amendment Doesn't Take Away States' Power to Proceed Against VAT Liability: Kerala HC(07.02.2019)

Kerala High Court has repelled challenge to constitutional validity of Section 174 of Kerala Goods and Services Tax 2017 (KGST Act), which reserved t.....

Tags : Kerala High Court, GST



Delhi HC: GST Dept Can’t Issue Fresh Notice during Pendency of Same Cause of Action(23.06.2022)

Delhi High Court has held that the Goods and Services Tax (GST) department cannot issue a fresh notice during the pendency of the proceedings under Se.....

Tags : Delhi High Court, GST Department, Fresh Notice



Govt: No GST on Services Supplied to Nepal Against Payment in Indian Currency(31.10.2017)

Central Government has notified exemption to services supplied to Nepal where payments are made in Indian currency to the Indian service providers und.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



AAR: No GST Exemption for Solid Waste Management Service to Government Authority(29.07.2022)

Authority for Advance Ruling (AAR), Andhra Pradesh has held that Solid Waste Management service to Governmental authority and Government Entity not ex.....

Tags : AAR, Solid Waste Management, GST Exemption



May Merge 12% and 18% GST Rates to Have Just Three Tax Slabs, Hints Arun Jaitley(06.12.2017)

Finance Minister Arun Jaitley further went on to add that banks with their left-over cash post-demonetisation will fund the medium and small-scale ent.....

Tags : GST



AAR: Training and Awareness Programme on Fire Prevention and Emergency Attracts 18% GST(03.06.2022)

Karnataka Authority of Advance Ruling (AAR) has held that training and awareness programme on fire prevention and emergency attracts 18% GST.

Tags : AAR, GST, Fire Prevention and Emergency



EPCH hails GST notification to ease procedure for merchant exporters(24.10.2017)

The Export Promotion Council for Handicrafts has welcomed the Government's decision to ease the procedure for merchant exporters. Handicrafts merchant.....

Tags : EPCH, GST notification to ease procedure for merchant exporters



Calcutta HC Directs GST Network to Allow Amendment of GSTR-1(13.06.2022)

Calcutta High Court has directed the Goods and Service Tax Network (GSTN) to allow amendment in GSTR-1 in order to rectify a mistake in mentioning the.....

Tags : Calcutta High Court, GSTN



AAR: Fish/Prawn Farming Does Not Amount to Agriculture(28.07.2022)

Authority for Advance Ruling (AAR), Andhra Pradesh has held that fish/prawn farming not amount to ‘agriculture’, and therefore Goods and Services Tax .....

Tags : AAR, GST Exemption, Fish Farming, Agriculture



May Merge 12% and 18% GST Rates to Have Just Three Tax Slabs, Hints Arun Jaitley(06.12.2017)

Finance Minister Arun Jaitley further went on to add that banks with their left-over cash post-demonetisation will fund the medium and small-scale ent.....

Tags : GST



Govt Clarifies, 'Lottery is a Good under GST Regime'(30.08.2017)

Central Board of Excise and Customs has said that supply of lottery has been treated as supply of goods under Central Goods and Services Tax (CGST) Ac.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Govt Extends Due Dates for Filing GSTR-1 by Taxpayers with Aggregate Turnover of More than 1.5 Crore(16.11.2017)

Central Government has extended due dates for furnishing of GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores. The due dat.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: CBEC Clarifies 'Manufacturer of Food Items Can Claim ITC on Rent'(17.08.2017)

Central Board of Excise and Customs (CBEC) has clarified that a manufacturer of taxable food items is eligible to claim input tax credit on the rental.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Govt Re-opens Registration Window for Opting Composition Scheme till 30th Sep(11.09.2017)

Goods and Services Tax (GST) Council has re-opened the registration window for composition scheme till 30th September.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Supreme Court Upholds Levy of GST on Lottery, Betting and Gambling(04.12.2020)

Supreme Court upheld the levy of Goods and Services Tax (GST) on lotteries, betting and gambling.

Tags : Supreme Court, GST on Lottery, Betting and Gambling



Allahabad HC to Central Govt: Create State Bench of GSTAT at Prayagraj(11.02.2021)

Allahabad High Court has directed the Central Government to create a State Bench of Goods and Service Tax Appellate Tribunal (GSTAT) at Prayagraj and .....

Tags : Allahabad HC, GSTAT



Allahabad HC: Odomos is Mosquito Repellent Not Medicine; Thereby 18% GST Would be Applicable(24.01.2020)

Allahabad High Court has upheld the ruling of Appellate Authority of Advance Ruling that Odomos is not a medicine, it is a mosquito repellant and henc.....

Tags : Allahabad High Court, GST on Odomos



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