Goods and Services Tax : The Gujarat High Court ruled that Input Tax Credit cannot be claimed unless the supplier has actually paid tax to the Government u...
Goods and Services Tax : GSTN has implemented automated interest computation through the Tax Liability Break-up mechanism in GSTR-3B to identify delayed ta...
Goods and Services Tax : The Delhi High Court ruled that GST authorities can issue a single SCN covering multiple financial years under Sections 73 and 74 ...
Goods and Services Tax : The High Court observed that filing GST returns is the statutory mechanism for disclosing tax liability. Failure to file returns w...
Goods and Services Tax : The operators avoided traditional hacking and instead used structural loopholes in website optimisation. The incident shows how te...
Goods and Services Tax : A PIB backgrounder explains how nine years of GST have expanded the taxpayer base, increased collections, and simplified India's i...
Goods and Services Tax : A GST Bar Association has sought a three-month extension for filing GSTAT appeals, citing procedural complexities and evolving fil...
Goods and Services Tax : Authorities uncovered fraudulent ITC claims exceeding ₹8 crore without actual supply of goods. The ruling highlights that ITC is...
Goods and Services Tax : A tax audit official was arrested while accepting ₹5 lakh as part of an alleged bribe to reduce a proposed tax demand. The case ...
Goods and Services Tax : The Delhi South CGST Commissionerate has arrested a key person linked to three firms for allegedly evading ₹16.30 crore in GST t...
Goods and Services Tax : The Supreme Court held that an accused cannot be denied copies of documents forming part of the chargesheet merely because prosecu...
Goods and Services Tax : The court quashed orders reversing ITC that were based solely on limitation under Section 16(4). It held that the amendment insert...
Goods and Services Tax : The Court set aside a GST demand after finding that tax liability was discharged under CGST and SGST instead of IGST. Authorities ...
Goods and Services Tax : The question whether the contractual work was an exempt construction activity or taxable manpower supply required fact-finding, wh...
Goods and Services Tax : Kerala High Court held that reliefs sought in writ cannot be entertained as debit of penalty from amount receivable could only be ...
Goods and Services Tax : The Central Government has authorized the GSTAT Principal Bench, New Delhi, to hear appeals under Section 101B of the CGST Act. Th...
Goods and Services Tax : CBIC has amended Notification No. 9/2025-Central Tax (Rate) to revise tariff entries in GST schedules in line with Finance Act, 20...
Goods and Services Tax : GST Portal revises interest computation in GSTR-3B, factoring minimum cash ledger balance and auto-populating non-editable interes...
Goods and Services Tax : Raigad CGST Commissionerate issued SOPs for taxpayer grievance redressal, introducing open house meetings, local seminars, and esc...
Goods and Services Tax : GST notification updates the definition of Nominated Agency in Notification No. 26/2018-CT (Rate). The new definition refers to L...
Notification No. 11/2023 – Central Tax (Rate) introduces amendments to Schedule IV, addressing specified actionable claims, effective from October 1, 2023.
Notification No. 51/2023 – Central Tax introduces the Central GST (Third Amendment) Rules 2023, impacting registration, online gaming, and more, effective from October 1, 2023.
Notification No. 50/2023 – Central Tax amends Notification No. 66/2017 to exclude specified actionable claims under CGST Act section 148, effective from October 1, 2023.
Stay informed with Notification No. 48/2023 – Central Tax. Central Goods and Services Tax (Amendment) Act, 2023 comes into force on October 1, 2023, impacting definitions, online gaming, and more.
In a recent case, the Madras High Court ruled that validly availed credit cannot be denied, even if there were mistakes in TRAN-1 returns filed twice. Get insights into the judgment here
Learn how to correct IGST/CGST/SGST classification mistakes under the GST law. Explore Section 77 of the CGST Act, understand the refund process, and discover the recent rule amendments. File your refund application before the two-year deadline for reclaiming taxes paid under the correct head. Don’t miss this opportunity to rectify classification errors and claim refunds.
Notification No. 44/2023-Central Tax, dated 25th August 2023, prolongs the deadline for submitting FORM GSTR-7 for the months of April, May, June, and July 2023. This extension is applicable to individuals or entities registered in the State of Manipur as their primary business location, with the new due date being the 25th of August, 2023. […]
Notification No. 43/2023-Central Tax, dated 25th August 2023, postpones the deadline for filing FORM GSTR-3B for the quarter ending June 2023. This extension applies to registered individuals or entities whose primary business location is in the State of Manipur, with the new due date set to the 25th of August, 2023. Ministry of Finance (Department […]
Notification No. 42/2023-Central Tax extends FORM GSTR-3B submission for April-July 2023 for businesses in Manipur. Dive deep into this amendment.
Due date for GSTR-1 for April-July 2023 extended for businesses in Manipur. Detailed insights into the Notification No. 41/2023-Central Tax amendments.
