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The Ahmedabad CESTAT's decision reinforces the legal principle that adjudication orders must strictly adhere to the scope of the initial show cause notice. This ruling highlights the importance of ensuring…

TO curb frauds in Goods and Services Tax (GST) and increase compliance, the GST formations, under the Central Board of Indirect Taxes and Customs (CBIC) and the State/UT Governments

The gross GST revenue collected in the month of October, 2023 is Rs 1,72,003 crore out of which Rs 30,062 crore is CGST, Rs 38,171 crore is SGST, Rs 91,315 crore (including Rs 42,127 crore collected …

Being the premier Intelligence and Investigating Agency of GST tax evasion across the country, the Directorate General of GST Intelligence (DGGI) had initiated a Special Drive against the practice of …

In terms of the recent amendments made in the CGST/SGST Act, the IGST Act and the CGST/SGST Rules, any person located outside taxable territory making supply of online money gaming to a person in taxable…

In terms of the recent amendments to the Act and the rules and notification number 34/2023 dated 31.07.2023, persons supplying goods through e-commerce operators shall be exempt from mandatory registration…

GSTN has also provided APIs for ECOs (through whom unregistered persons can supply goods) to integrate with GSTN to obtain the details and facilitate the unregistered suppliers.

The 52nd GST Council met under the Chairpersonship of Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman in New Delhi today.

The Government vide Notification No. 38/2023 – Central Tax dated 04th Aug, 2023 inserted the Rule 88D in CGST Rule, 2017 dealing with difference in input tax credit available in GSTR-2B and ITC availed…

GSTN is pleased to inform you that the e-Invoice JSON download functionality is now live on the GST Portal.

The gross GST revenue collected in the month of September, 2023 is ₹1,62,712 crore out of which CGST is ₹29,818 crore, SGST is ₹37,657 crore, IGST is ₹83,623 crore (including ₹41,145 crore collected on…

GSTN wishes to inform you that the auto population of e-Invoice in GSTR-1 is temporarily halted due to essential system upgrades, which will involve the implementation of e-Invoice JSON download funct…

GSTN is pleased to inform that the geocoding functionality for the "Additional Place of Business" address is now active across all States and Union Territories.

It is to inform you that it has been decided by the Government to impose a time limit on reporting old invoices on the e-invoice IRP portals for taxpayers with AATO greater than 100 crores.

The gross GST revenue collected in the month of August, 2023 is ₹1,59,069 crore of which CGST is ₹28,328 crore, SGST is ₹35,794 crore, IGST is ₹83,251 crore (including ₹43,550 crore collected on import…

Vide Notification No. 14/2022 – Central Tax dated 05th July, 2022 (read with circular 170/02/2022-GST, Dated 6th July,2022), the Government introduced certain changes in Table 4 of Form GSTR-3B

Rule 8 of CGST Rules had been amended to provide that those applicants who had opted for authentication of Aadhaar number and identified on the common portal, based on data analysis and risk parameter…

As per the direction from the Government, the GSTN has developed and launched a mobile application (available on iOS and Android platforms) and also a web portal for the “Mera Bill Mera Adhikaar” sche…

GSTN has prepared an informative resource in the form of an e-invoice glossary and a step-by-step guide for your reference.

This Act may be called the Integrated Goods and Services Tax (Amendment) Act, 2023.

his Act may be called the Central Goods and Services Tax (Amendment) Act, 2023.

To access the detailed advisory, please follow the link below.

The 51st GST Council met under the Chairpersonship of Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman via video conferencing in New Delhi today.

The gross GST revenue collected in the month of July, 2023 is ₹1,65,105 crore of which CGST is ₹29,773 crore, SGST is ₹37,623 crore, IGST is ₹85,930 crore (including ₹ 41,239 crore collected on import…

The monthly average gross GST collection for the FYs 2021-22 & 2022-23 have shown 30% and 22% year on year growth respectively. This was stated by Union Minister for State for Finance Shri Pankaj Chudhary…

The Meerut Zonal Unit of Directorate General of GST Intelligence (DGGI) unearthed two major fake billing rackets involving 246 shell/fake entities, which have passed on fraudulent ITC of Rs. 557 crore…

GSTN is pleased to inform you that the e-Invoice Exemption Declaration functionality is now live on the e-Invoice portal.

For creating awareness amongst all the stakeholders, GSTN is holding webinars on DRC-01B online functionality for liability mismatch as per details given below

GSTN is pleased to inform that the functionality for geocoding the principal place of business address is now live for all States and Union territories.

For creating awareness amongst all the stakeholders, GSTN is holding webinars on DRC-01B online functionality for liability mismatch as per details given.

GROSS GST REVENUE COLLECTION IN MAY 2024 STANDS AT Rs. 1.73 LAKH CRORE; RECORDS 10% Y-O-Y GROWTH Rs. 3.83 LAKH CRORE GROSS GST REVENUE COLLECTION IN FY 2024-25 (TILL MAY 2024) RECORDS 11.3% Y-O-Y GROWTH…

Guidelines for initiation of recovery proceedings before three months from the date of service of demand order

Jurisdiction of Central Tax Officers - CGST officers - Seeks to amend Notification No. 02/2017-Central Tax, dated the 19th June, 2017 - Territorial jurisdiction of Principal Commissioners of Central Tax…

Seeks to Amend in the Notification No. 02/2017-Central Tax, dated the 19th June, 2017

Rates of goods and services tax compensation cess under Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017) notified

To notify the rates of compensation cess on supply of specified services

UTGST on Reverse Charge Mechanism (RCM) - payment of tax u/s 7(4) of the UTGST Act, 2017 exempted till 31.03.2018

Reduced rate of UTGST on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government…

Seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions

Seeks to provide special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa

Seeks to amend Notification No.1/2017-UTGST (Rate)

Seeks to prescribe concessional UTGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018

Seeks to amend Notification No. 1/2017 -Compensation Cess (Rate) dated 28.06.2017 togive effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018

Union Territory Tax (Rate)-seeks to exempt Union Territory tax on supply of gold by nominated agencies to registered persons

To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto 50 lakhs

Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.

Seeks to notify certain services to be taxed under RCM under section 7(4) of UTGST Act as recommended by Goods and Services Tax Council for real estate sector.

Seeks to provide the concessional rate of UTGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021.

Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC, as recommended by 45 GSTC

UTGST Rate Schedule - Seeks to amend Notification No 01/2017- Union Territory Tax (Rate) dated 28.06.2017.

Rates for supply of services under IGST Act

Exemptions on supply of services under IGST Act

Categories of services on which integrated tax will be payable under reverse charge mechanism (RCM) under IGST Act

Supplies which shall be treated neither as a supply of goods nor a supply of service under the IGST Act

To notify the supplies not eligible for refund of unutilized ITC under IGST Act

Categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator

Seeks to notify the turnover limit for Composition Levy for UTGST and Manufacturers of Certain Goods not eligible for benefit of Composition Scheme u/s 10(1)

Fixes the rate of interest per annum

Exempts Skimmed milk powder, or concentrated milk - supplied to a distinct person - for distribution through dairy cooperatives or companies registered under the Companies Act, 2013

IGST on Reverse Charge Mechanism (RCM) - payment of tax u/s 5(4) of the IGST Act, 2017 exempted till 31.03.2018

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 Any chapterAny chapter
 Blank ChapterBlank Chapter
 LIVE ANIMALSLIVE ANIMALS
 MEAT AND EDIBLE MEAT OFFALMEAT AND EDIBLE MEAT OFFAL
 FISH, CRUSTACEANS, MOLLUSCS & OTHER AQUATIC INVERTEBRATESFISH, CRUSTACEANS, MOLLUSCS & OTHER AQUATIC INVERTEBRATES
 DAIRY PRODUCE; BIRDFS EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIEDAIRY PRODUCE; BIRDFS EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIE
 PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDEDPRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED
 LIVE TREES AND OTHER PLANTS BULBS, ROOTS AND THE LIKE CUT FLOWERS AND ORNAMENTAL FOLIAGELIVE TREES AND OTHER PLANTS BULBS, ROOTS AND THE LIKE CUT FLOWERS AND ORNAMENTAL FOLIAGE
 EDIBLE VEGETABLES, ROOTS AND TUBERSEDIBLE VEGETABLES, ROOTS AND TUBERS
 EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONSEDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS
 COFFEE, TEA, MATE AND SPICES, MATE A BITTER INFUSION OF THE LEAVES OF A SOUTH AMERICAN SHRUBCOFFEE, TEA, MATE AND SPICES, MATE A BITTER INFUSION OF THE LEAVES OF A SOUTH AMERICAN SHRUB
 CEREALSCEREALS
 PRODUCTS OF MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTENPRODUCTS OF MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN
 OIL SEEDS AND OLEAGINOUS FRUITS, MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDEROIL SEEDS AND OLEAGINOUS FRUITS, MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER
 LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTSLAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS
 VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS, NOT ELSEWHERE SPECIFIED OR INCLUDEDVEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS, NOT ELSEWHERE SPECIFIED OR INCLUDED
 ANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXESANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
 PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC VERTEBRATESPREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC VERTEBRATES
 SUGAR AND SUGAR CONFECTIONERYSUGAR AND SUGAR CONFECTIONERY
 COCOA AND COCOA PREPARATIONSCOCOA AND COCOA PREPARATIONS
 PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS PRODUCTSPREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS PRODUCTS
 PREPARATIONS OF VEGETABLES, FRUITS, NUTS OR OTHER PARTS OF PLANTSPREPARATIONS OF VEGETABLES, FRUITS, NUTS OR OTHER PARTS OF PLANTS
 MISCELLANEOUS EDIBLE PREPARATIONSMISCELLANEOUS EDIBLE PREPARATIONS
 BEVERAGES, SPIRIT AND VINEGARBEVERAGES, SPIRIT AND VINEGAR
 RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDERRESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER
 TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTESTOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
 SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENTSALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT
 ORES, SLAG AND ASHORES, SLAG AND ASH
 MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXESMINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES
 INORGANIC CHEMICALSINORGANIC CHEMICALS
 ORGANIC CHEMICALSORGANIC CHEMICALS
 PHARMACEUTICAL PRODUCTSPHARMACEUTICAL PRODUCTS
 FERTILISERSFERTILISERS
 TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKSTANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS
 ESSENTIAL OILS AND RESINOIDS, PERFUMERY, COSMETIC OR TOILET PREPARATIONSESSENTIAL OILS AND RESINOIDS, PERFUMERY, COSMETIC OR TOILET PREPARATIONS
 SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES, DENTAL WAXES AND DENTAL PREPARATIONS WITH A BASIS OFSOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES, DENTAL WAXES AND DENTAL PREPARATIONS WITH A BASIS OF
 ALUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMESALUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES
 EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONSEXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS
 PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODSPHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS
 MISCELLANEOUS CHEMICAL PRODUCTSMISCELLANEOUS CHEMICAL PRODUCTS
 PLASTICS AND ARTICLES THEREOFPLASTICS AND ARTICLES THEREOF
 RUBBER AND ARTICLES THEREOFRUBBER AND ARTICLES THEREOF
 RAW HIDES AND SKINS (OTHER THAN FUR SKINS) AND LEATHERRAW HIDES AND SKINS (OTHER THAN FUR SKINS) AND LEATHER
 ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)
 FURSKIN AND ARTIFICIAL FUR; MANUFACTURERS THEREOFFURSKIN AND ARTIFICIAL FUR; MANUFACTURERS THEREOF
 WOOD AND ARTICLES OF WOOD, WOOD CHARCOALWOOD AND ARTICLES OF WOOD, WOOD CHARCOAL
 CORK AND ARTICLES OF CORKCORK AND ARTICLES OF CORK
 MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKET-WARE AND WICKERWORKMANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKET-WARE AND WICKERWORK
 PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARDPULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD
 PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARDPAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD
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HC : Allahabad HC Quashes Penalty Imposed Before Submission of Explanation, Calls Opportunity 'Meaningless'

Tamil Nadu AAR: Exporter Not Liable to Pay GST on Export Freight for Goods Exported on CIF Basis

UP AAR: Electricity Distribution Company Liable to Pay GST on 'Supervision Charges' for Line Installation, Not on Entire Amount

AAAR : Gujarat AAAR Upholds AAR, Denies ITC on Supply of Air Conditioning, Cooling, and Ventilation Systems as Works Contract Services for Immovable Property

Karnataka AAR: Transport Documents Issued by Individual Truck Owners Qualify as 'Consignment Note', Attracting GST Under RCM

Gujarat AAAR: Instant Mix Flours Used in Food Preparations Like Khaman, Dalwada Taxable at 18% GST

Rajasthan AAR: Margin Scheme Benefit Not Applicable to Dealers of Used Iron/Plastic Scrap and PET Bottles

Tamil Nadu AAR: 'VYAVSHAY' Mobility Services Classified as E-commerce Operator, GST Payable on App Usage Charges

Gujarat AAR: 'ZLD Treated Water' from Industrial Waste Taxable at 18%, Ineligible for Exemption

HC : Kerala HC Grants 30-Day Window for Claiming ITC, Upholds Validity of Sections 16(2)(c), 16(4), and 155 of CGST Act

TN AAR: Export of Shrimps in Individual Printed/Plain Pouches up to 25 Kgs Attracts GST as 'Pre-packaged and Labelled'

AAR : Gujarat AAR Denies GST Exemption for Consultancy Services to State Govt., Cites Lack of Direct Link to Municipal/Panchayat Functions

HC : Gujarat HC Upholds AAAR Ruling, Denies GST Exemption to Services Provided to Notified Area Authority Vapi

Rajasthan AAR: Collection of 'Entry Fee' from Visitors to Digamber Jain Temple Hall Exempt from GST

Telangana AAR: Services Related to Transportation of Goods Fall Under GTA, Applies 'As Is Where Is' Principle

HC : Delhi HC Modifies Retrospective GST Registration Cancellation, Emphasizes Need for Reasoned Orders

HC : Karnataka HC Quashes Illegal Cash Seizure Order, Directs Refund with Interest; Reaffirms Revenue's Lack of Jurisdiction to Confiscate Unaccounted Cash

HC : Madras HC Quashes Order Rejecting ITC Claim Based on PAN India Trade Payables, Remands Matter for Fresh Consideration

HC : Delhi HC Restores GST Registration Cancelled 'Mechanically' and 'Retrospectively', Emphasizes Need for Detailed Reasons

HC : Calcutta HC Directs Proper Officer to Communicate Discrepancies and Provide Opportunity to Respond Before Passing Order

Allahabad HC: Dismissal of Appeal for Non-Filing of Certified Copy of Decision within Time Frame Unwarranted

HC : Delhi HC Rules Against Retrospective Cancellation of GST Registration for Non-Filing of Returns

HC : Calcutta HC Quashes Appellate Order, Holds Power to Condone Delay Beyond One Month Under GST Act

Rajasthan AAAR: EPC Contract for Augmenting Oil & Gas Extraction Taxable as 'Construction Service' at 18% GST

West Bengal AAR: "Demo Car Loss Sharing" Amount Received by Mercedes Benz Dealer Taxable at 18% GST

Telangana AAR: Marketing and Referral Services to Foreign Universities Qualify as Export of Service, Not Intermediary Service

AAR : Telangana AAR Disallows ITC on Motor Vehicle Purchase When Transport Service Provider Opts for Lower GST Rate

AAR : West Bengal AAR Holds Disposable Paper Cups with Plastic Coating Taxable at 18%

HC : Calcutta HC Holds Penalizing Recipient Without Enquiry with Supplier for Tax Non-Remittance "Arbitrary, Illegal and Without Jurisdiction"

HC : Gujarat HC Quashes ITC Refund Rejection Order Passed Without SCN and Hearing Opportunity, Remands Matter for Fresh Consideration

Section 107 of Central goods and Services Tax Act, 2017 - As rightly submitted by the learned counsel for the respondents, there is a delay in filing …

Section 73 of Central Goods and Services Tax Act, 2017 - For reasons set out above, the impugned assessment order is quashed subject to the condition …

Sections 107, 109, 112 of Central Goods and Services Tax Act, 2017 - It is not at all in dispute that the orders impugned in these writ applications, …

Section 75(4) of Central Goods and Services Tax Act, 2017 - The impugned assessment order dated 01.09.2023 is quashed and the matter is remanded for reconsideration…

Where under Rule 32(5) of CGST Rules, 2017, items like Iron Scrap, Lead Acid Batteries, Aluminium utensils, Steel utensils scrap, etc., aren't 'second…

Section 9 of Central Goods and Services Tax Act, 2017 - In view of the said judgment, this petition is liable to be disposed of on the same terms. Consequently,…

Section 37 of Central Goods and Services Tax Act, 2017 - Having heard learned counsel for the parties, this Court disposes of the writ petition directing…

Section 9 of Central Goods and Services Tax Act, 2017 - In view of the said judgment, these petitions are liable to be disposed of on the same terms. …

The impugned order sustaining the penalty under Section 74(1) and 74(5) of the CGST Act is unsustainable. Reliance placed in an identical issue in M/S.…

The appeal had been dismissed solely on the ground that the same had been filed beyond one month of the time prescribed for filing the appeal. The appeal…

The impugned order clearly indicate the complete failure of the respondent to engage with the submissions of the petitioner and record reasons in rejecting…

The registration of the petitioner had been cancelled on the ground of non-filing of returns. It is not the case of the respondents that the petitioner…

It was the obligation of the proper officer before passing any order in terms of Rule 99 of the said Rules read with Section 61 of the said Act, to make…

The adjudicating authority has not caused any verification of the genuineness at the supplier’s end. According to the appellant, who is the purchaser,…

The present proceeding is closed with this direction that the GST officers should follow the guidelines and instructions issued by the Commissioner (GST-Investigation)…

The fact that the maximum punishment for the offence under sections 132 (1) (b), 132 (1) (c) and 132 (5) of the Central Goods and Services Tax Act is …

It is not in dispute that Rule 96 of CGST Rules, 2017 prescribes that the Shipping Bill filed by an exporter of goods shall be deemed to be an application…

Section 83 of Central Goods and Services Tax Act, 2017 - In view of the above, petition is allowed. It is held that the provisional attachment of the …

Section 83 of Central Goods and Services Tax Act, 2017 - In view of the above, petition is allowed. It is held that the provisional attachment of the …

Having heard learned counsel for the parties and without expressing any opinion on the merits of the case, this Court is of the opinion that since similar…

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