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...
BCITS Pvt Ltd (GST AAR Haryana) provides taxable services, including water billing software and database maintenance, to Municipal Corporation Gurugram.
Explore powers of government to amend taxation laws retrospectively, with a focus on GST Law. Understand nuances of retrospective amendments and their impact.
Learn about new Electronic Credit Reversal and Reclaimed Statement introduced by GSTN. Understand its purpose, operation, and time limits for updates.
Learn how to accurately fill GSTR-3B Table 4 ITC without changing auto-populated figures from GSTR-2B. Explore key changes, strategies, and an illustrated guide
Explore GST audit and annual return filing under CGST Act, including types of audits, forms, persons liable, and late fee implications.
Explore 52nd GST Council’s choice not to tax Extra Neutral Alcohol (ENA) for alcoholic beverages, its industry impact, state revenue concerns, and public health consequences.
Government of India’s Ministry of Commerce & Industry makes key amendments to Para 4.10 (i) of the Handbook of Procedures, impacting Input Tax Credit on GST paid materials.
Get clarity on GST applicability to Gangajal used in household pujas. CBIC explains the exemption for puja samagri in 2017 GST Council meetings
वित्तीय वर्ष 2017-18 के लिए 30 सितंबर 2023 को धारा 73 के अंतर्गत DRC01 जारी कर दिए गए हैं ।इसलिए टैक्स प्रोफेशनल के लिए अति आवश्यक हो जाता है। कि वह धारा 73 के नोटिस का जवाब किस प्रकार तैयार करें ।इसके संबंध में एक समीक्षा प्रस्तुत हैं कारण बताओ नोटिस SCN का उत्तर देने […]
Explore the world of Online Information Database Access and Retrieval (OIDAR) services under India’s GST Act. Learn about definitions, taxation, and key implications.