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...
Allahabad High Court grants relief to Sunil Traders, ruling no e-way bill required under UPGST Act for Feb-Mar 2018. Full judgment analysis and implications.
Get to know how to handle ASMT-10 Notices & comply with GST rules with ease. Our guide explains the comparison table facility on the GST portal & more.
Explore the intricacies of E-Way Bill – from its mandatory requirements and consignment value considerations to the generation process, validity extension, and potential pitfalls. Ensure compliance effortlessly!
Cattle Feed Plant is an immovable property and supply of goods and services by the appellant for setting up and running of Cattle Feed Plant amounts to composite supply of works contract as defined in clause (119) of Section 2 of CGST Act, 2017
GST implications of incentives received under Atma Nirbhar Gujarat Sahay Yojna. Understand if it’s considered subsidy, its taxability, and GAAR ruling.
GST Appellate Authority upheld the key aspects of the Gujarat Authority for Advance Ruling. AJL was not classified as a ‘Local Authority,’ and it was liable to pay GST on security and advertisement services. The requirement for GST registration as a deductor did not apply, and the attempt to be categorized as a ‘Government Entity’ or ‘Governmental Authority’ was dismissed.
Explore the Delhi High Court judgment on Sai Aluminium Exim vs PR Commissioner of GST. Learn about the reconsideration of GST registration cancellation without specific reasons, legal analysis, and implications.
Madhya Pradesh High Court rules on GST Act violation. Adverse decisions demand a hearing, even if not requested. Analysis of Technosys Security System Private Limited case.
Assessee entitled to interest on GST Refund from the date of expiry of 60 days of the application filed pursuant to refund claim attaining finality: Delhi HC
Explore Gunjan Bindal case where Delhi High Court rules against Revenue Department’s cash seizure under Section 67 of CGST Act. Detailed analysis, implications, and judgment insights.
