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 : 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...
Finance : CBI apprehends CGST Superintendent in Indore for Rs. 15K bribe and EPFO officials in Baddi for Rs. 10 lakh bribe. Investigations a...
Goods and Services Tax : Mumbai court sentences former CGST Superintendent and his wife to 2-4 years in prison for possessing disproportionate assets. Tota...
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 : Gujarat High Court held that order passed without granting opportunity as provided in section 75(4) of the Gujarat Goods and Servi...
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...
Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit (ITC) distributed by an Input Service distributor (ISD). Clarifications of issues under GST related to casual taxable person & ISD Whether the amount required to be deposited as advance tax while taking registration as a casual taxable person […]
Clarification on Status of GST refund claim after issuance of deficiency memo and re-credit of electronic credit ledger and Allowing exporters who have received capital goods under EPCG to claim refund of IGST paid on exports vide Circular No. 70/44/2018 -GST dated-26th October, 2018. Status of refund claim after issuance of deficiency memo and re-credit […]
Circular No. 69/43/2018-GST on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16. Cancellation of registration Circular No. 69-Central Tax issued clarifying a few issues Section 29 of the CGST Act, read with rule 20 of the CGST Rules provides that a taxpayer can apply for cancellation of […]
CBIC exempts from GST TDS Provisions authorities under the Ministry of Defence, other than the authorities specified in the Annexure-A and their offices, with effect from the 1st day of October, 2018 vide Notification No. 57/2018 – Central Tax Dated 23rd October, 2018. Exemption to post audit authorities under MoD from TDS compliance- With effect from the […]
CBIC hereby specifies the categories of casual taxable persons who shall be exempted from obtaining registration under Central Goods and Services Tax Act, 2017 vide Notification No. 56/2018 – Central Tax Dated 23rd October, 2018. Exemption from compulsory registration to inter-state suppliers of handicraft goods Notification specifies two categories of inter-state suppliers of handicraft goods who shall be […]
Seeks to make amendments (Twelfth Amendment, 2018) to the CGST Rules, 2017. This notification amends rule 96(10) to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports and align rule 89(4B) to make it consistent with rule 96(10). CBIC amends Rule 96(10) prospectively to […]
1. (1) These rules may be called the Central Goods and Services Tax (Eleventh Amendment) Rules, 2018. (2) They shall be deemed to have come into force with effect from the 23rdOctober, 2017.
e-way bill shall be required to be generated for intra-state movement of goods mentioned in the Schedule to below notification in the State of Punjab from 8th October, 2018 where the value of goods exceeds Rs.50,000/- DEPARTMENT OF EXCISE AND TAXATION Bhupindra Road, Patiala, Punjab NOTIFICATION The 8th October, 2018 No. GST-I-2018/2-State.-In partial modification of […]
Various representations have been received regarding imposition of penalty in case of minor discrepancies in the details mentioned in the e-way bill although there are no major lapses in the invoices accompanying the goods in movement. T
In order to expedite the processing of the refund applications filed by the UIN entities, the following formats/documents are hereby specified: 4.1 Refund Checklist: In order to bring in uniformity in the processing of the refund claims, a checklist has been specified in Annexure A. All UIN entities may refer to this checklist while filing the refund claims.
