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 : The article discusses how GST authorities are increasingly reversing ITC based on upstream NGTP allegations without proving fraud ...
Goods and Services Tax : The article explains common objections raised during GST departmental audits under Section 65, including ITC mismatches, GSTR reco...
Goods and Services Tax : The article explains how rigid GST compliance and fear of penalties are pushing small businesses back into cash transactions. It s...
Goods and Services Tax : The new Invoice Management System (IMS) will introduce real-time invoice matching and automated ITC verification under GST. Busine...
Goods and Services Tax : This article explains updated GST rates, ITC rules, SAC classifications, and compliance requirements applicable to hotels and hosp...
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 : Gauhati High Court held that cancellation of GST registration without assigning reasons in FORM GST REG-19 was illegal and violate...
Excise Duty : CESTAT Delhi remanded the matter after finding that the Commissioner (Appeals) failed to consider the appellant’s affidavit and ...
Goods and Services Tax : Bombay High Court held that GST proceedings initiated against a company that had ceased to exist after amalgamation were void ab i...
Corporate Law : High Court directed authorities to examine claims relating to additional road work, carriage charges, GST differential, and deduct...
Goods and Services Tax : Bombay High Court observed that payments made while search proceedings are continuing may not automatically qualify as voluntary d...
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...
Goods and Services Tax : The data highlights a sharp increase in GST collections driven by import-related IGST. It confirms strong revenue performance and ...
The Madras High Court observed that officers should explore other methods under Section 169, such as RPAD, when taxpayers do not respond to portal notices. The impugned order was set aside and the matter remanded.
The Allahabad High Court observed that requiring taxpayers to obtain temporary IDs from the same officer who passed the order may create delays and scope for malpractice. The Court suggested exploring auto-generation of IDs to ensure easier access to GST appeals.
The Gauhati High Court held that a summary issued in Form GST DRC-01 cannot substitute the statutory requirement of a proper Show Cause Notice under Section 73. Proceedings initiated without such notice were held invalid.
The High Court set aside a GST demand after finding that the show cause notice and tax determination were issued in the name of a deceased proprietor without notifying the legal representative.
The court held that passing an ex parte GST assessment without providing a personal hearing violated procedural fairness. The case was remanded for fresh consideration with a mandatory personal hearing.
The Madras High Court set aside GST assessment orders after finding that the taxpayer was not given an opportunity of personal hearing. The case was remanded for fresh adjudication subject to payment of 25% of the disputed tax.
The High Court quashed the GST registration cancellation order but directed restoration only after the taxpayer clears pending tax liabilities. The ruling emphasizes conditional relief despite procedural violations.
GST professionals can face penalties for alleged facilitation of fake invoicing or bogus ITC. A well-drafted engagement letter helps define scope, shift responsibility to the client, and reduce exposure under Section 122(3A).
Payments received for expenses reimbursed due to cancelled export orders do not constitute a supply and are exempt from GST, as no service was provided.
The High Court held that once concessional late fee under Section 47 is paid for delayed GSTR-9 filing, a separate general penalty under Section 125 cannot be imposed. The additional penalty was quashed.
