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Goods and Services Tax : This article explains the legal significance of a Show Cause Notice under GST and why it forms the foundation of adjudication proc...
Goods and Services Tax : The article explains that taxpayers with orders communicated before 1 April 2026 must file GSTAT appeals by 30 June 2026 to preser...
Goods and Services Tax : High Courts have held that taxpayers with cancelled GST registrations cannot be expected to monitor the portal continuously, makin...
Goods and Services Tax : The article examines the benefits and trade-offs of the composition scheme, helping small businesses determine whether the concess...
Goods and Services Tax : The article explains that audits and investigations serve distinct legal purposes under GST and require different taxpayer respons...
Goods and Services Tax : Stakeholders identified persistent issues in GST registration, cancellations, and refund processing affecting MSMEs. The consultat...
Goods and Services Tax : The Rajasthan GSTAT Bar has urged the Tribunal to adopt a pragmatic approach by accepting pre-deposits made through the Electronic...
Goods and Services Tax : Haryana recorded the highest State GST growth rate in India at 22% in May 2026. The achievement is attributed to strong tax admini...
Goods and Services Tax : Practitioners are reportedly following different methods while completing GSTAT appeal forms because of inadequate guidance. The r...
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 : Modine Thermal Systems Private Limited Vs State of Uttarakhand and Others (Uttarakhand High Court) The petitioner challenged an as...
Goods and Services Tax : The Telangana High Court granted bail to an accused in a Rs.30 crore fake GST ITC case after noting that no complaint had been fil...
Goods and Services Tax : Considering Clauses 7 and 7.1 of the 2022 Circular, the Court found that the amount in question appeared to be compensation rather...
Goods and Services Tax : The Allahabad High Court held that GST appellate authorities cannot dismiss appeals solely on limitation without examining the act...
Goods and Services Tax : The Punjab and Haryana High Court directed the competent authority to decide a representation alleging fraudulent GST record manip...
Goods and Services Tax : GSTAT instructed scrutiny officers not to raise defects where appellants have uploaded the required documents in prescribed form. ...
Goods and Services Tax : GSTAT Mumbai Bench has officially commenced functioning, making it mandatory for taxpayers within its jurisdiction to file appeals...
Goods and Services Tax : The Committee recommended replacing daily cause lists with weekly schedules and permitting supplementary lists when necessary. The...
Goods and Services Tax : GSTN has postponed the implementation of mandatory "Ship To GSTIN" capture and voluntary E-Way Bill closure to 1 August 2026. The ...
Goods and Services Tax : Gross GST collections reached ₹1.94 lakh crore in May 2026, registering 3.2% growth. The increase was driven largely by a 19.1% ...
जीएसटी फर्जी बिलिंग से फर्जीवाड़ा सरकार और विभाग के लिए सरदर्द बना हुआ है. यह इतने व्यापक स्तर पर फैल चुका है कि सरकार जब तक इन लोगों तक पहुँचती है तब तक करोड़ों रुपये की कर चोरी हो जाती है. इसके लिए पूरी तरह से सिर्फ और सिर्फ जीएसटी रजिस्ट्रेशन प्रणाली की खामियां है […]
Since past two years and more, GST Authorities are denying the credit of input taxes as claimed in GSTR 3B Return based on the comparison of GSTR 3B and GSTR 2A. As per the GST Act, there is no provision which lays down any provision which could deny the ITC based on GSTR 3B and […]
Anticipatory bail was granted to a person accused of fraudulently availing and passing on fake Input Tax Credit (ITC) worth Rs. 72 Crores with some stringent conditions in view of the prior conduct of assessee.
In re INOX Air Products Pvt. Ltd. (GST AAAR Tamilnadu) The final issue to be seen is that whether the entire manufacturing plant is to be construed as a ‘Plant and machinery’. As discussed in para supra, the Act do not define the terms ‘Plant’, ‘Machinery’, though the provision under Section 17(3) (d) says,- ‘goods […]
सरकार जीएसटी से 3 लाख करोड़ रुपये की अतिरिक्त आय चाहती है और उनके भरोसेमंद नौकरशाहों की कमिटी ने जीएसटी दरें बढ़ाने का सुझाव दिया है. जूते, चप्पल, कपड़ों जैसे आम जरुरतों की चीजों पर 5% से 12% दरें बढ़ाई जा चुकी है और अब सोने चांदी ज्वेलरी पर 3% से बढ़ाकर 5% करने की […]
GST on EPC contract ARA, Rajasthan has pronounced judgment on 13.9.2021, in the case of L&T Hydrocarbon Engineering Ltd. (2021) 36 J.K.Jain’s GST & VR 358, that; ‘Composite Supply─EPC contract of Mangla upgradation project Stage-2-project qualifies as Composite Supply under “work contract” and attract GST @18% (CGST+SGST) under S.No.3-Heading 9954(ii) of the notfn No.11/2017-CT(R) dated […]
Introduction Traditionally, GSTR-2A or Input tax credit reconciliation is done manually by the accountants or CAs for the businesses. But this can be very time & effort consuming & yet may end up containing errors as they come along for free with the manual work, however, we hereby bring to you a very simple & […]
Refund in case of inverted tax structure where input and output are same is allowed under Section 54(3)(ii) as given in Judgement by Gauhati High Court in the case of BMG Informatics Pvt Ltd Vs Union of India Facts of the Case: BMG Informatics Pvt. Ltd is dealing with IT system integrator and is a […]
Section 9(5) – GST LIABILITY – E-COMMERCE OPERATOR: CONSOLIDATED NOTIFICATION Section 9 of the Central Goods and Services Tax (CGST) Act, 2017 relating to ‘Levy and Collection’, Section 9 (5) The Government may, on the recommendations of the Council, by notification, [ Refer Notification No.17/2017] specify categories of services the tax on intra-State supplies of which […]
The petitioners are alleged to have floated bogus firms and by entering into bogus transactions with bigger firms, they were getting huge amounts deposited in the bank accounts of the bogus firms so floated and were eventually facilitating the big firms to save on GST in a fraudulent manner
