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Understand the special procedures under Section 16(5) of the CGST Act, 2017, for rectifying ITC claims. Learn eligibility, filing steps, and key clarifications....

Bombay High Court halts further action on anti-profiteering reinvestigation notice issued to Vital Developers Pvt. Ltd. until the petition's final disposal....

Explore GST's special procedure under Section 148 for rectifying ITC-related orders. Learn about amendments, rectification steps, and compliance guidelines....

Rajasthan AAR clarifies GST rate and classification of hydrated lime with less than 98% purity under HSN 2522, attracting 2.5% CGST and 2.5% SGST....

Allahabad HC rules penalty under Section 130 of CGST Act cannot be imposed for excess stock. Proceedings under Sections 73/74 deemed more appropriate....

Learn how case laws and judicial principles protect bona fide buyers from ITC denial under Section 16(2)(c) of CGST. Explore remedies for seller default scenarios....

Learn how Form DRC-03A resolves GST demands paid via DRC-03 but still reflected as outstanding. Simplify adjustments and avoid duplicate notices effectively....

Arjuna: Krishna, I heard there’s a new Invoice Management System (IMS) on the GST portal. What’s it all about? It sounds complicated. Krishna: Arjuna, IMS is indeed a fresh addition, introduced in October 2024, but it’s quite beneficial if understood well. IMS allows recipient taxpayers to take various actions like accept, reject, o...

Key relaxations and optional tables introduced for GSTR-9 and GSTR-9C filing for FY 2023-24 to simplify the process for taxpayers....

Explore GST input tax credit (ITC) rules for building construction, recent Supreme Court rulings, and exceptions under the CGST Act for plant and machinery....