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Goods and Services Tax : Explains how GST scrutiny under ASMT-10 can escalate into demand notices under Sections 73, 74 or 74A when discrepancies in return...
Goods and Services Tax : Summary: The article examines the issue of whether uploading notices or orders on the GST portal constitutes valid “communicati...
Goods and Services Tax : Summary: Form GST PMT-09 is a facility provided under the GST law that enables a registered taxpayer to transfer or adjust balanc...
Goods and Services Tax : Section 64 of the CGST Act empowers the proper officer to undertake summary assessment in special cases where any delay is lik...
Goods and Services Tax : Karnataka HC allows refund of accumulated ITC under inverted duty structure, holding refund cannot be denied merely because input ...
Goods and Services Tax : A representation has urged reconsideration of GSTAT Procedure Rules requiring all relied-upon documents to be filed with the appea...
Goods and Services Tax : Maharashtra GST Dept cancels GST registrations of non-genuine taxpayers as of Feb 2025; details include GSTNs, trade names, and ca...
Goods and Services Tax : CGST Delhi South arrested a director for allegedly availing ₹6.53 crore in fraudulent ITC based on bogus invoices worth ₹36.28...
Goods and Services Tax : The government clarified that there is no pending proposal to exclude State-run lotteries from the 40% GST rate. The hike was reco...
Goods and Services Tax : GST revenues climbed to over ₹20.5 lakh crore in 2024–25, though growth has moderated. The key takeaway is sustained expansion...
Goods and Services Tax : The Court held that valuation of goods cannot be examined during detention proceedings under Sections 129 or 130 of the GST Act, a...
Goods and Services Tax : The Court held that blocking of the Electronic Credit Ledger must automatically cease after one year under Rule 86A(3). Continued ...
Goods and Services Tax : The Madras High Court held that passing two assessment orders for the same GSTR-2A and GSTR-3B mismatch leads to duplication and d...
Goods and Services Tax : The High Court condoned delay in filing a GST appeal where the taxpayer believed the supplier would rectify an ITC mismatch. The a...
Goods and Services Tax : The Allahabad High Court rejected bail in a large GST fraud involving fake invoices and dummy firms used to generate fraudulent in...
Goods and Services Tax : The Ministry of Finance amended Notification No. 14/2018 under the Union Territory GST framework to substitute the designated auth...
Goods and Services Tax : Invoking powers under section 27 of the Act, the State Government introduced the 2026 Amendment Rules without prior publication. T...
Goods and Services Tax : Gross GST revenue reached ₹1.83 lakh crore in February 2026, driven by 17.2% growth in import revenues. Net collections also ros...
Goods and Services Tax : GSTN has launched an online facility allowing eligible taxpayers to opt out of Rule 14A registration. Filing of pending returns an...
Goods and Services Tax : GST Portal revises interest computation in GSTR-3B, factoring minimum cash ledger balance and auto-populating non-editable interes...
GST registration liability is determined based on aggregate turnover computed on an all-India basis for all registrations under the same PAN. Even if individual branches remain below the limit, the combined turnover may trigger mandatory registration.
Courts have questioned the practice of denying ITC by calling suppliers “non-existent” while simultaneously taxing outward supplies. The emerging judicial view protects bona fide buyers and rejects inconsistent fact-finding that causes cascading taxation.
Invoking powers under section 27 of the Act, the State Government introduced the 2026 Amendment Rules without prior publication. The revised provisions shift key filing and compliance dates to the 15th day, impacting taxpayers across the state.
The Central Excise (Amendment) Act, 2025 restores excise duty powers after the cessation of GST compensation cess. It sharply increases tobacco duties to maintain tax incidence at GST-era levels and prevent products from becoming cheaper.
The Budget introduces a ₹10,000 crore SME Growth Fund and GST interest relief, while imposing mandatory late fees for tax audit delays. Taxpayers must balance benefits with stricter compliance.
Under the CGST Act, executives responsible for company operations may face prosecution unless they prove due diligence. Corporate personality no longer provides absolute protection.
Courts have clarified that “reason to believe” under GST must rest on tangible material, not mere suspicion or template notices. Arbitrary cancellations, searches, and arrests without recorded reasons are legally unsustainable.
The Bombay High Court set aside a consolidated GST show cause notice covering five financial years, holding that Section 74 mandates year-wise assessment and limitation. The ruling clarifies that tax demands must strictly follow the statutory financial year structure.
The shift from taxing Gross Gaming Revenue to full entry value at 28% GST has triggered constitutional and economic concerns. The amendment equates skill-based gaming with gambling, raising questions now pending before the Supreme Court.
Gross GST revenue reached ₹1.83 lakh crore in February 2026, driven by 17.2% growth in import revenues. Net collections also rose 7.9%, reflecting steady domestic and customs performance.
