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...
The due date for furnishing return in Form GSTR-4 for the financial year 2020-2021 has been extended from 30th April, 2021 to 31st July, 2021. (Earlier it was extended till 31st May, 2021) vide Notification No. 25/2021–Central Tax-Dated 1st June, 2021 to give effect to Recommendations of 43rd GST Council Meeting. Government of India Ministry […]
CBIC amends notification no. 14/2021-Central Tax in order to extend due date of compliances which fall during the period from ‘15.04.2021 to 29.06.2021’ till 30.06.2021 vide Notification No. 24/2021 – Central Tax- Dated 1st June, 2021 to give effect to Recommendations of 43rd GST Council Meeting. Government of India Ministry of Finance (Department of Revenue) […]
CBIC amends Notification no. 13/2020-Central Tax to exclude government departments and local authorities from the requirement of issuance of e-invoice vide Notification No. 23/2021 – Central Tax- Dated 1st June, 2021 to give effect to Recommendations of 43rd GST Council Meeting. Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes […]
CBIC rationalize late fee for delay in filing of return in FORM GSTR-7 vide Notification No. 22/2021 – Central Tax- Dated 1st June, 2021 to give effect to Recommendations of 43rd GST Council Meeting. Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs New Delhi Notification No. 22/2021 […]
CBIC Rationalises late fees leviable under Section 47 for delay in furnishing of return in FORM GSTR-4 for the tax period 2021-22 onwards vide Notification No. 21/2021 – Central Tax- Dated 1st June, 2021 to give effect to Recommendations of 43rd GST Council Meeting. Government of India Ministry of Finance (Department of Revenue) Central Board […]
CBIC rationalize late fee for delay in furnishing of the statement of outward supplies in FORM GSTR-1 from the tax period June 2021 onwards vide Notification No. 20/2021 – Central Tax- Dated 1st June, 2021 to give effect to Recommendations of 43rd GST Council Meeting. Government of India Ministry of Finance (Department of Revenue) Central […]
CBIC rationalizes late fee for delay in filing of return in FORM GSTR-3B and provided conditional waiver of late fee for delay in filing FORM GSTR-3B from July, 2017 to April, 2021 for specified taxpayers and specified tax periods vide Notification No. 19/2021 – Central Tax- Dated 1st June, 2021 to give effect to Recommendations […]
CBIC provides relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021 for late filing of monthly/quarterly returns in Form GSTR-3B or PMT-06 challans as well as for late filing of statement in Form CMP-08 by the composition tax payers vide Notification No. 18/2021 – Central Tax- […]
The due date for furnishing details of outward supplies in Form GSTR-1 for the month of May-2021 has been extended from 11th June, 2021 to 26th June, 2021 vide Notification No. 17/2021 – Central Tax- Dated 1st June, 2021 to give effect to Recommendations of 43rd GST Council Meeting. Government of India Ministry of Finance […]
Section 112 of the Finance Act providing for retrospective amendment in Section 50 of the CGST Act related to levy of interest has been notified w.e.f. 01.06.2021 vide Notification No. 16/2021 – Central Tax- Dated 1st June, 2021. Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs New […]
