Goods and Services Tax India: Read all latest GST news, articles, notification, circulars, case laws news on, MVAT DVAT PVAT GST GSTN IGST CGST GST Council GST Rates SGST GST Forms GST Rules.
Goods and Services Tax : The article explains that GST penalties generally require existence of tax liability, contravention, or deliberate intent to evade...
Goods and Services Tax : The article explains how constitutional safeguards prevent illegal, discriminatory, and oppressive taxation by authorities. It hig...
Goods and Services Tax : Social media creators earning from YouTube, Instagram, sponsorships, and affiliate marketing must report income as professional bu...
Goods and Services Tax : The High Court ruled that a transit State cannot impose GST penalties on goods merely passing through its territory when no tax li...
Goods and Services Tax : Correct configuration of GSTINs, ledgers, HSN codes, and vouchers in Tally allows businesses to generate portal-ready returns dire...
Goods and Services Tax : The certificate clarifies that dealing and investment in securities are outside the scope of GST. Companies engaged solely in secu...
Goods and Services Tax : Representation addressed to Union Finance Minister, GST Council and CBIC seeks legislative and administrative relief for bona fide...
Goods and Services Tax : Persistent technical issues prevented users from accessing the portal and completing filings. The representation seeks urgent fixe...
Goods and Services Tax : Authorities uncovered fraudulent ITC claims based on fake invoices without actual supply of goods or services. The accused was arr...
Goods and Services Tax : The representation highlights ambiguity in whether the ₹2.5 crore ITC threshold should be annual or cumulative. It emphasizes th...
Goods and Services Tax : The Bombay High Court set aside the GST cancellation order after finding that no reasons were recorded and no personal hearing was...
Goods and Services Tax : The Madras High Court directed automatic lifting of bank attachment once the taxpayer deposited 25% of the disputed GST demand and...
Goods and Services Tax : The Gujarat High Court held that a GST appeal filed within the additional condonable one-month period cannot be rejected mechanica...
Goods and Services Tax : The Allahabad High Court held that adverse GST orders passed without granting personal hearing are procedurally invalid. The Court...
Goods and Services Tax : The Tamil Nadu AAR held that “Pooja Panneer” could not claim GST exemption as puja samagri because the exemption notification ...
Goods and Services Tax : GSTN has announced mandatory capture of Ship-To GSTIN in Bill-To/Ship-To transactions under the EWB system. The change aims to imp...
Goods and Services Tax : GSTN has launched a standardized Annexure-B Offline Utility for refund applications involving accumulated ITC to enable automated ...
Goods and Services Tax : The GST Appellate Tribunal issued a detailed order constituting benches across India and classifying GST disputes into three categ...
Goods and Services Tax : The Principal Bench of GSTAT instructed scrutiny officers not to raise defects where appellants upload required soft copy document...
Goods and Services Tax : The Central Government amended Notification No. 14/2018-UT Tax by replacing officials listed against Serial No. 2. The notificatio...
The Bombay High Court set aside the GST cancellation order after finding that no reasons were recorded and no personal hearing was granted. The matter was remanded for fresh adjudication following due process.
The Madras High Court directed automatic lifting of bank attachment once the taxpayer deposited 25% of the disputed GST demand and paid the full late fee. The matter was remanded for fresh consideration.
The Gujarat High Court held that a GST appeal filed within the additional condonable one-month period cannot be rejected mechanically on limitation grounds. The Court ruled that appellate authorities must examine whether sufficient cause for delay has been properly explained.
The Allahabad High Court held that adverse GST orders passed without granting personal hearing are procedurally invalid. The Court ruled that oral hearing under Section 75(4) is an independent statutory requirement.
The Tamil Nadu AAR held that “Pooja Panneer” could not claim GST exemption as puja samagri because the exemption notification specifically listed eligible items. The Authority ruled that the word “namely” made the list exhaustive and not illustrative.
The Tamil Nadu AAR observed that devotees’ tonsuring is a religious activity exempt from GST, but the subsequent licensing of hair collection is a separate commercial transaction liable to GST.
The Tamil Nadu AAR ruled that the GST advance ruling application stood withdrawn after the applicant informed the authority about its decision to withdraw the filing due to business transformation plans.
The Tamil Nadu AAR held that commission paid to a foreign national director for sourcing export orders attracts GST under reverse charge as it qualifies as import of services. The ruling relied on place of supply provisions under the IGST Act.
The article explains that GST penalties generally require existence of tax liability, contravention, or deliberate intent to evade tax. Mere technical or clerical lapses without mens rea cannot automatically trigger penal action under the GST Act.
The Gauhati High Court directed authorities to consider restoration of GST registration after the petitioner filed pending returns and cleared tax dues. The Court relied on earlier similar rulings involving cancellation for non-filing of returns.
