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...
Sikkim High Court is set to decide on the challenge to Rule 31A of the CGST Rules. Learn about the case and its implications in this update.
Explore the Angel Engicon vs State of Bihar tax appeal case, the impact of non-constituted tribunal, and the statutory remedies under B.G.S.T. Act.
Explore the judgment from the Allahabad High Court in the case of Malik Traders vs. State of U.P. The court upheld the denial of input tax credit due to insufficient evidence, highlighting the importance of providing comprehensive proof of transactions in GST cases.
Allahabad High Court held that cancellation of GST registration based on direction of TTZ authorities constituted by Ministry of Environment and Forest, Government of India unjustifiable. Cancellation of GST registration has to be in accordance with section 29 read with rule 21 of GST Rules and no aid can be taken by any other statute.
Discover how CBIC is contributing to PM Gati Shakti for Logistics Efficiency through an e-Learning Module, promotions, and enforcement efforts. Happy Dussehra
Explore complexities of Reverse Charge Mechanism (RCM) on government-related transactions under GST. Discover key provisions, exemptions, and potential pitfalls.
Calcutta High Court orders the refund of a penalty imposed on Ishaan Plastics Pvt. Ltd. for transporting a vehicle after the e-way bill expired, citing a time gap and lack of tax evasion intent.
The Calcutta High Court orders a statutory appeal in the case of Biswajit Biswas vs. Assistant Commissioner of Revenue BOI and others regarding a GST dispute.
Kerala High Court quashes an assessment order under CGST due to a mismatch in GSTR-1 and GSTR-3B without affording the petitioner an opportunity of hearing.
Kerala High Court directs the release of seized cash, including demonetized 2000 Rs notes, in the T.H. Fazil vs. State Tax Officer case. Get the full details here.
