Who Can Claim Input Tax Credit? Conditions to Claim Input Tax Credit - Eligibility And Conditions To Claim Input Tax Credit Under GST (Section 16 Of CGST Act)

What is Ocean Freight? Meaning of Ocean Freight What is CIF (Cost, Insurance and Freight)? What is FOB (Free on Board)?

Introduction to Section 74A of the Central Goods and Services Tax (CGST) Act

The Ministry of Finance issued Circular No. 225/19/2024-GST to clarify issues related to the taxability and valuation of services for providing corporate guarantees between related persons

GSTR1A / New GST Return GSTR1A / Time limit to File GSTR1A / GSTR1A Key Features

GST Registration: Interest, Rent, and Other Income to be Included in Aggregate Turnover – Karnataka AAR Ruling

Interest Income To Be Included In Aggregate Turnover For GST Registration Threshold: Gujarat AAR Ruling

Whether Jaipur Development Authority (JDA) Qualifies As A Government Entity Or Governmental Authority Or Local Authority

Non-natural bundled supply of services for a single consolidated rate be considered as “Mixed Supply” - Gujarat Appellate Authority for Advance Ruling (GAAAR)

Ineligibility of Input Tax Credit (ITC) on Leasehold Land Premium Paid for Setting Up a Caustic Soda Plant

Mere Non-Filling of E-Way Bill Part-B Not Sufficient for Penalty: Allahabad High Court Quashes GST Penalty Against Tata Hitachi

Absence of E-Way Bill Alone Does Not Justify Harsh Penalty: Allahabad High Court Grants Interim Relief to RR Enterprises

Penalty under Section 129 of GST Act: Allahabad High Court Quashes Penalty for non-filling of Part-B of the e-way bill during the transportation of goods

Once The Physical Verification Report (MOV-04) Showed No Discrepancies, The State Authorities Could Not Subsequently Change Their Stance Or Impose A Penalty

Retrospective GST registration cancellation must be backed by objective reasoning—Delhi High Court

Seeks to notify Central Goods and Services Tax (Second Amendment) Rules 2025

Seeks to amend notification No. 02/2017-Central Tax.

Seeks to bring rules 2, 8, 24, 27, 32, 37, 38 of the CGST (Amendment) Rules, 2024 in to force

Seeks to amend Notification 12/2017- Union Territory Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council..

Seeks to amend Notification No 11/2017- Union Territory Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 55th GST Council.

Various issues related to availment of benefit of Section 128A of the CGST Act, 2017

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 55th meeting held on 21st December, 2024, at Jaisalmer.

Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C

Clarifications regarding applicability of GST on certain services.

Regularizing payment of GST on co-insurance premium apportioned by the lead insurer to the co-insurer and on ceding /re-insurance commission deducted from the reinsurance premium paid by the insurer to the reinsurer.

Procedure to be followed in department appeal filed against interest and/or penalty only, related to Section 128A of the CGST Act, 2017

GUIDELINES FOR ARREST AND BAIL IN RELATION TO OFFENCES PUNISHABLE UNDER THE CGST ACT, 2017

Authorisation under clause (c) of sub-rule (4) of rule 96 of the Central Goods and Services Tax Rules, 2017

Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases

Appointment of common authority for the purpose of exercise of powers under sections 73,74, 75 and 76 of the CGST Act, 2017