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 : The Calcutta High Court set aside cancellation of GST registration for non-filing of returns, observing that preventing business o...
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 : 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...
Explore the amnesty scheme for filing appeals under GST for taxpayers who missed the deadline. Understand the recommendations of the GST Council, details of Notification No. 53/2023-Central Tax, and advisory by GSTN. Key points include filing appeals, pre-deposit requirements, and procedures for previously rejected appeals. Don’t miss the golden opportunity for compliance and resolution
Explore the Madras High Court judgment on Tvl.V.V.Iron and Steels challenging an E-Way Bill notice timing violation under Section 129(3) of CGST Act, 2017.
Allahabad High Court judgment on GST case – Hindustan Paper Machinery Industries vs Commissioner CGST. Analysis of cancellation order and the importance of due process.
Delhi High Court judgment on Reliable Enterprises vs Commissioner Delhi GST. Detailed analysis of the quashing of GST registration cancellation, Rule 25 violation, and the remand order.
Anilkumar Madhusudhanan challenges GST registration cancellation in Kerala High Court. Learn why mere allegations of fraud, misstatement, or suppression may not suffice.
Delhi High Court judgment on AB Enterprises Vs. Commissioner Of Delhi Goods And Services Tax clarifies that GST refund rejections must cite deficiencies; full text and analysis here.
Delhi High Court overturns the cancellation of VAB Apparel LLP’s GST registration. Learn why a closed shop is not sufficient grounds for cancellation. Full judgment details included.
Read the Kerala High Court judgment in Shine Abraham Vs State Tax Officer case, upholding the blocking of input tax credit due to fictitious transactions and fake invoices.
Kordient Ventures challenges GST cancellation in Delhi High Court. Learn about the case, order, and steps to file revocation application for business relocation.
Read the Madras High Court judgment on recovering dues from a liquidated company. Explore the legal implications and steps to approach the Liquidator before pursuing Directors