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 Madras High Court’s decision on M/s. Sakthi Industries’ challenge against CGST Rule amendment in 2023. Analysis and implications discussed.
Explore the case of Ashok Kumar Vishwakarma Vs. Union of India regarding GST registration cancellation, legal provisions, and the principle of natural justice.
Calcutta High Court criticizes an adjudicating authority for not following senior officer’s orders, emphasizing the importance of judicial discipline in government offices.
Explore legal intricacies of GST compliance after amalgamation. Learn about registration, ITC transfer, return filing, and key considerations for a seamless transition.
Seeks to amend notification No. 10/2017- Integrated Tax (Rate) dated 28.06.2017 to implement decisions of the 50th GST Council vide Notification No. 13/2023- Integrated Tax (Rate) | Dated: 26th September, 2023 MINISTRY OF FINANCE (Department of Revenue) Notification No. 13/2023- Integrated Tax (Rate) | Dated: 26th September, 2023 G.S.R. 691(E).— In exercise of the powers conferred […]
Seeks to amend notification No. 09/2017- Integrated Tax (Rate) dated 28.06.2017 to implement decisions of the 50th GST Council vide Notification No. 12/2023- Integrated Tax (Rate) | Dated: 26th September, 2023 MINISTRY OF FINANCE (Department of Revenue) Notification No. 12/2023- Integrated Tax (Rate) | Dated: 26th September, 2023 G.S.R. 690(E).— In exercise of the powers conferred […]
Seeks to amend notification No. 8/2017- Integrated Tax (Rate) dated 28.06.2017 to implement decisions of the 50th GST Council vide Notification No. 11/2023- Integrated Tax (Rate), Dated: 26.09.2023. MINISTRY OF FINANCE (Department of Revenue) Notification No. 11/2023- Integrated Tax (Rate) | Dated: 26th September, 2023 G.S.R. 689(E).—In exercise of the powers conferred by sub-sections (1), […]
In a recent case, the Madras High Court ruled that validly availed credit cannot be denied, even if there were mistakes in TRAN-1 returns filed twice. Get insights into the judgment here
Explore the case of Amba Shakti Udyog Ltd. vs. State of Madhya Pradesh. Delve into the importance of timely appeals under Section 107 of the GST Act and the role of delay condonation.
Analysis of Salim Mohammad vs. Assistant Commissioner of Revenue case. Calcutta High Court remands GST penalty case for reconsideration, citing issues with interpretation. Explore the details.
