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...
Understand the implications of the second proviso to Section 16 of the CGST Act and CGST Rule 37, where recipients failing to pay suppliers within 180 days must reverse input tax credit. Learn about interest requirements and the relief provided for related and distinct persons, allowing them to avail input tax credit without making payments for supplies among themselves.
Global Construction (A Proprietorship Firm) Vs Union of India (Jharkhand High Court) The appeal has been rejected by the Commissioner (Appeals), Central Goods & Services Tax and Central Excise, Ranchi only on the point of limitation since it was preferred after almost 2 years and 9 months on 29.09.2021. Under Section 85 of the Finance […]
Explore the implications of Input Tax Credit (ITC) on CGST and SGST paid in states where a registered person is not located. Learn through a real-world example and a relevant case ruling. Understand the destination-based nature of GST and how it impacts ITC eligibility. Gain insights into the Storm Communications Private Limited case to navigate the complexities of claiming CGST in a different state. Delve into the nuances of GST regulations for a comprehensive understanding.
Seeks to amend notification No. 12/2017- Central Tax (Rate) dated 28th June, 2017 vide Notification No. 15/2022 -Central Tax (Rate) | Dated: 30th December, 2022. MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION Notification No. 15/2022 -Central Tax (Rate) | Dated: 30th December, 2022 G.S.R. 926(E).—In exercise of the powers conferred by sub-sections (3) and (4) of […]
Seeks to amend notification No. 4/2017- Central Tax (Rate) dated 28th June, 2017 vide Notification No. 14/2022-Central Tax (Rate) | Dated: 30th December, 2022 MINISTRY OF FINANCE (Department of Revenue) Notification No. 14/2022-Central Tax (Rate) | Dated: 30th December, 2022 G.S.R. 922(E).— In exercise of the powers conferred by sub-section (3) of section 9 of the […]
CBIC Prescribes manner of filing an application for GST refund by unregistered persons vide Circular No. 188/20/2022-GST Dated 27th December, 2022. Circular No. 188/20/2022-GST Dated 27th December, 2022 F. No. CBIC-20001/2/2022 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi ***** […]
Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016 vide Circular No. 187/19/2022-GST Dated 27th December, 2022 Circular No. 187/19/2022-GST Dated 27th December, 2022 F. No. CBIC-20001/2/2022 – GST Government of India Ministry of Finance Department […]
Clarification on Taxability of No Claim Bonus offered by Insurance companies and applicability of e-invoicing w.r.t an entity vide Circular No. 186/18/2022-GST Dated 27th December, 2022. Circular No. 186/18/2022-GST Dated 27th December, 2022 F. No. CBIC-20001/2/2022 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy […]
Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act (CGST), 2017 and its effect on limitation vide Circular No. 185/17/2022-GST Dated 27th December, 2022 Circular No. 185/17/2022-GST Dated 27th December, 2022 F.No. CBIC-20001/2/2022 – GST Government of India Ministry of Finance Department of Revenue Central Board of […]
Clarification on the entitlement of input tax credit (ITC)where the place of supply is determined in terms of the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax (IGST) Act , 2017 vide Circular No. 184/16/2022-GST Dated 27th December, 2022. Circular No. 184/16/2022-GST Dated 27th December, 2022 F. No. CBIC-20001/2/2022 […]
