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 Supreme Court’s decision in Dhan Prakash Gupta vs. CGST Department, highlighting the dismissal of an SLP based on the availability of an alternative remedy.
Learn about the Biometric Aadhaar verification process for GST registration applicants in Gujarat and Puducherry. Understand the new rules and how it works.
Discover the different Amnesty Scheme options for filing appeals under GST. Get the details on filing an appeal with the Appellate Authority and the grace period of one month for sufficient cause.
Avail the opportunity before 31st January 2024! Explore the Central Govt’s Amnesty Scheme for GST appeals, offering an extended deadline and enhanced pre-deposit. Understand the process outlined in Notification No. 53/2023 and seize the chance to resolve tax disputes effectively.
Explore details of GST Appeal Amnesty Scheme 2023, introduced after 52nd GST Council meeting, and learn who can benefit, time limits, and more.
Explore the impact of GST on online gambling in India, from taxation challenges to the unintended consequences of stringent policies.
Madras High Court remanded the matter back to the Assessing Officer since Assessing Officer failed to consider the reply/ objections made by the petitioner. Passing of order without considering the reply/objection results into non-speaking order.
Mr Sujeet Singh Hussain, in whose name M/s Madhu Enterprises was registered, had stated that he was working as a security guard in the office of present applicants, who got his signatures for opening the bank account and fraudulently got the firm registered in his name as well as other employees.
Get insights into GST implications on lease renewal and premium payments. Key rulings on Reverse Charge Mechanism, collection from shareholders, and more.
Applicant before us is not supplier of service and that ruling sought is not for admissibility of input tax credit in respect of supply received by applicant.
