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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...
Explains how GST scrutiny under ASMT-10 can escalate into demand notices under Sections 73, 74 or 74A when discrepancies in returns remain unresolved.
The Court held that valuation of goods cannot be examined during detention proceedings under Sections 129 or 130 of the GST Act, and such issues must be decided by the assessing authority.
The Court held that blocking of the Electronic Credit Ledger must automatically cease after one year under Rule 86A(3). Continued restriction beyond the statutory period was declared illegal.
The Madras High Court held that passing two assessment orders for the same GSTR-2A and GSTR-3B mismatch leads to duplication and double taxation. The earlier order was quashed and the later order was remanded for fresh consideration.
The High Court condoned delay in filing a GST appeal where the taxpayer believed the supplier would rectify an ITC mismatch. The appeal was restored for decision on merits.
Summary: The article examines the issue of whether uploading notices or orders on the GST portal constitutes valid “communication” under Section 169 of the CGST Act, particularly in cases where taxpayers claim they were unaware of such uploads. Section 169 prescribes multiple modes for serving notices and orders, including personal delivery, post, email, publication, or making […]
Summary: Form GST PMT-09 is a facility provided under the GST law that enables a registered taxpayer to transfer or adjust balances available in the electronic cash ledger between different major heads and minor heads. The article explains the applicability and practical use of Form GST PMT-09, particularly for transferring cash balances within the same GSTIN […]
Section 64 of the CGST Act empowers the proper officer to undertake summary assessment in special cases where any delay is likely to adversely affect revenue. This provision is intended only for urgent situations — for example, unaccounted goods in transit, perishable goods, or fly‑by‑night dealers where immediate crystallisation of liability is essential. It is an exception […]
Karnataka HC allows refund of accumulated ITC under inverted duty structure, holding refund cannot be denied merely because input and output goods fall under same HSN.
The Allahabad High Court rejected bail in a large GST fraud involving fake invoices and dummy firms used to generate fraudulent input tax credit. The Court held that economic offences causing huge loss to public funds require a stricter approach to bail.
