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...
Government of India Notification 16/2023 amends tax rates for services provided to Governmental Authorities. Detailed analysis of changes effective from October 20, 2023
Government of India Notification 15/2023 brings amendments to tax rate conditions. Explore details and illustrations in this analysis. Effective from October 20, 2023
Read about latest tax rate amendments in Union Territories vide Notification No. 20/2023- Union Territory Tax (Rate), effective from October 20, 2023.
Discover the latest tax rate amendments in Notification 19/2023 by the Ministry of Finance, Government of India, effective from October 20, 2023.
Explore the latest tax rate amendments in Notification 18/2023 by the Ministry of Finance, Government of India, effective from October 20, 2023
Explore the latest tax rate amendments in Notification 17/2023 by the Ministry of Finance, Government of India, effective from October 20, 2023
Explore the latest changes in Union Territory Tax rates in India as per Notification No. 16/2023 issued by the Ministry of Finance, effective from October 20, 2023.
Explore the latest amendments in Notification 15/2023 related to Union Territory tax rates, effective from October 20, 2023
Discover the latest amendments introduced by Notification 14/2023 regarding Union Territory tax rates. Effective from October 20, 2023
Discover the amendments introduced by Notification 13/2023 on Union Territory tax rates. Effective from October 20, 2023, with illustrative examples
