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 : The article discusses how GST authorities are increasingly reversing ITC based on upstream NGTP allegations without proving fraud ...
Goods and Services Tax : The article explains common objections raised during GST departmental audits under Section 65, including ITC mismatches, GSTR reco...
Goods and Services Tax : The article explains how rigid GST compliance and fear of penalties are pushing small businesses back into cash transactions. It s...
Goods and Services Tax : The new Invoice Management System (IMS) will introduce real-time invoice matching and automated ITC verification under GST. Busine...
Goods and Services Tax : This article explains updated GST rates, ITC rules, SAC classifications, and compliance requirements applicable to hotels and hosp...
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 : Gauhati High Court held that cancellation of GST registration without assigning reasons in FORM GST REG-19 was illegal and violate...
Excise Duty : CESTAT Delhi remanded the matter after finding that the Commissioner (Appeals) failed to consider the appellant’s affidavit and ...
Goods and Services Tax : Bombay High Court held that GST proceedings initiated against a company that had ceased to exist after amalgamation were void ab i...
Corporate Law : High Court directed authorities to examine claims relating to additional road work, carriage charges, GST differential, and deduct...
Goods and Services Tax : Bombay High Court observed that payments made while search proceedings are continuing may not automatically qualify as voluntary d...
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...
Goods and Services Tax : The data highlights a sharp increase in GST collections driven by import-related IGST. It confirms strong revenue performance and ...
The article explains common GST audit objections relating to ITC, reverse charge liability, and turnover mismatches. It highlights that proper reconciliations, documentary evidence, and judicial precedents may help avoid demands and penalties.
The Delhi High Court held that frozen chicken supplied to the Indian Army was not exempt from GST because it was supplied in unit containers. The Court directed reimbursement of GST paid by the supplier along with interest for delayed payment.
The Telangana High Court refused to interfere with a GST demand order involving alleged misclassification of cargo transport services, holding that the petitioner should pursue statutory appellate remedies. The Court found no violation of natural justice.
The Madras High Court directed GST authorities to keep proceedings on seigniorage fee and royalty demands in abeyance until the Supreme Court decides the issue. The Court, however, required deposit of 10% of the disputed tax as security.
The Gujarat High Court directed authorities not to pass any final order in a GST dispute concerning corporate guarantees during pendency of the writ petition. The case challenges Rule 28(2) and circulars prescribing 1% deemed valuation for GST purposes.
The Himachal Pradesh High Court set aside a GST order involving alleged wrongful ITC availment of over ₹17.67 crore because the adjudicating authority failed to consider an audit report relied upon by the petitioner.
The dispute examines whether social commerce platforms must collect TCS under GST even when customer payments are handled directly by resellers. The case could redefine compliance obligations for decentralized e-commerce businesses.
The authority ruled that the Air Separation Unit constituted an immovable manufacturing facility due to its permanence, scale, and structural integration. As a result, ITC was blocked under Section 17(5)(d) of the CGST Act.
The Tamil Nadu AAAR held that supply of food to corporate clients under contractual arrangements amounted to contract food service taxable at 18% GST. The authority ruled that menu planning, quality checks, delivery, and service obligations went beyond mere sale of food.
The September 2025 GST rationalisation reduced output tax rates on many products but left input taxes at 18%, creating severe inverted duty structure issues. The article explains how manufacturers are facing blocked ITC and recurring refund dependency.
