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...
Kerala High Court directs that the limitation for filing an appeal under Section 107 of the GST Act should be computed from the date of the rectification order.
Delhi High Court grants refund for Input Tax Credit (ITC) rejected under GST. Explore the case of Star Publishers Distributors Vs Assistant Commissioner of CGST and its implications.
The Delhi High Court sets aside a GST registration cancellation order that lacked a clear reason, highlighting a violation of natural justice.
The 52nd GST Council meeting was characterized by significant changes being made to the tax landscape in India. The Council, upholding the spirit of cooperative federalism, decided to cede the right to tax ENA for use in alcohol for human consumption to the States. Moreover, the GST on molasses has been reduced from 28% to […]
This article delves into the provisions and procedures associated with GST amnesty granted to those who missed appeal filing deadline for orders passed on or before March 31, 2023.
AGFTC and ITBA jointly request an extension of the GSTR-3B filing deadline for October 2023 due to Diwali festivities. Learn about the cultural significance and limited filing window, urging Finance Minister Nirmala Sitharamans consideration for a stress-free compliance period.
Explore the GST Appeal Amnesty Scheme 2023 providing relief to taxpayers for delayed appeals. Eligibility, prerequisites, and non-applicability explained. Act now!
Explore the implications of GST Trade Circular 28/2023 on recovery stay related to the Special Leave Petition by Promoters & Builders Association and MCHI. Understand the background and future considerations
GCCI urges Finance Minister Nirmala Sitharaman for an extension of GSTR 3B filing deadline for October 2023 due to festive closures. Read the appeal for details
Understand Section 54(1) & Explanation (2) for GST refund applications with this detailed tutorial. Find out how to file a refund application & definition of the ‘relevant date.’
