Understand the Goods and Services Tax (GST) and its impact on businesses. Learn about GST rates, compliance requirements, and its role in simplifying taxation. Stay updated with the latest GST news and updates.
Goods and Services Tax : This article explains the composition levy scheme under Section 10 of the CGST Act, including eligibility, tax rates, compliance o...
Goods and Services Tax : The article explains how GST composition scheme, exemption rules, and time of supply provisions work in practice. It highlights co...
Goods and Services Tax : The GST Invoice Management System (IMS) promises stronger ITC reconciliation, fraud prevention, and invoice-level transparency. Ho...
CA, CS, CMA : The article summarizes important notifications, circulars, judicial rulings, and regulatory changes issued between 11–17 May 202...
Goods and Services Tax : The article examines how denying ITC to genuine buyers due to supplier tax default creates constitutional and commercial concerns ...
Goods and Services Tax : Representation addressed to Union Finance Minister, GST Council and CBIC seeks legislative and administrative relief for bona fide...
Goods and Services Tax : Authorities uncovered fraudulent ITC claims based on fake invoices without actual supply of goods or services. The accused was arr...
Goods and Services Tax : The representation highlights ambiguity in whether the ₹2.5 crore ITC threshold should be annual or cumulative. It emphasizes th...
Goods and Services Tax : Authorities arrested the key accused for orchestrating fake ITC claims and fictitious export transactions. The case highlights str...
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 : Punjab and Haryana High Court granted regular bail to an accused linked to alleged fake GST billing and forged documents. The Cour...
Goods and Services Tax : Gujarat High Court upheld confiscation proceedings under Section 130 after noting that goods were transported without an e-way bil...
Goods and Services Tax : The Andhra Pradesh High Court held that GST recovery proceedings under Section 79 can be initiated against a bank after an assessm...
Goods and Services Tax : The Allahabad High Court considered a challenge to amended CGST provisions restricting ITC despite valid invoices and payment of t...
Goods and Services Tax : Kerala High Court ruled that authorities must determine both whether the payment amounts to a supply under Section 7(1) and whethe...
Goods and Services Tax : GSTN has launched a standardized Annexure-B Offline Utility for refund applications involving accumulated ITC to enable automated ...
Goods and Services Tax : The GST Appellate Tribunal issued a detailed order constituting benches across India and classifying GST disputes into three categ...
Goods and Services Tax : The Principal Bench of GSTAT instructed scrutiny officers not to raise defects where appellants upload required soft copy document...
Goods and Services Tax : The Central Government amended Notification No. 14/2018-UT Tax by replacing officials listed against Serial No. 2. The notificatio...
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...
Time of Supply under CGST Act, 2017: Learn about forward and reverse charges, invoicing, and specific cases for goods, services, vouchers, and more.
Learn how to file a GST appeal to First Appellate Authority under section 107 of CGST Act, 2017. Understand time limits, pre-deposit requirements, grounds of appeal, and more.
In TSN Old Iron Scrap Merchants vs. Deputy Commissioner case, Andhra Pradesh High Court rules non-appearance at GST hearing doesn’t violate natural justice.
जानें जीएसटी ई-इनवॉइसिंग के नए नियम और संरचना को। उन डीलर्स के लिए जो नियमों को अनदेखा कर रहे थे, अब अम्नेस्टी प्रावधान का उपयोग करें।
Learn the simplified procedure for GST registration. Checklists, documents required, and a step-by-step guide to easily register your business for Goods and Services Tax. Expert insights for a hassle-free process
Diya Agencies Vs State Tax Officer (Kerala High Court); WP(C) No. 29769 of 2023; 12/09/2023 In a recent case, Diya Agencies went to the Kerala High Court after their Input Tax Credit (ITC) claim was denied by the tax authorities. They had claimed ITC for about Rs. 1,04,376.08 in CGST & SGST, but it was […]
Explore the case of Star Engineers Pvt. Ltd. as Bombay High Court allows rectification of Form GSTR-1 post due-date, impacting Input Tax Credit. Understand the legal implications and steps taken.
यह कि CBIC द्वारा हाल ही में कुछ परिवर्तन किए हैं । जिसमें सेवा के संबंध में एक विज्ञप्ति जारी की है । कि जिसमें सेवा के संबंध में एचएसएन कोड उसके रेट के संदर्भ में सुझाव और प्रतिक्रिया मांगी गई है । तथा एचएसएन कोड HSN CODE टर्नओवर के हिसाब से 1 फरवरी 2024 […]
जीएसटी विभाग नोटिस जारी कर रहा है,। कि आपूर्तिकर्ताओं को दी गई छूट और प्रोत्साहन पर कर की मांग कर रहा है, खासकर उत्पादों के डीलरों और वितरकों के संदर्भ में। व्यवहारिक तौर पर निर्माता कई तरह की छूट देते नजर आते हैं। इस तरह की छूट बिक्री लक्ष्य तक पहुंचने, मूल्य में गिरावट योजनाओं, […]
The Court observed that Section 75(4) explicitly requires an opportunity of hearing when an adverse decision is anticipated. Considering that both tax and penalties were imposed, and an adverse decision was contemplated, the Court held that the department was obligated to provide a hearing.
