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...
Read GST AAR Telangana’s ruling on input tax credit (ITC) reversal rules for destroyed raw materials and finished goods. Understand ITC eligibility in such cases.
Read GST AAR Telangana’s ruling on HSN codes for electric vehicles and electrical & mechanical spare parts. Clear classification guidelines provided.
Explore tax implications of online gaming in India under Finance Bill, 2023. Learn about new tax deductions and regulations for online gaming income.
From November 1, GST e-invoice rules change: A 30-day deadline for taxpayers with over Rs. 100 crore turnover, and two-factor authentication for added security.
Analysis of Allahabad High Court’s decision in BL Agro Oils Ltd. vs. State of U.P. regarding tax and penalty imposition due to alleged E-Way bill reuse.
The August 2023 edition of the GST Council Newsletter offers a comprehensive overview of India’s Goods and Services Tax (GST) landscape. Chaired by Hon’ble Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman, the 51st GST Council Meeting yielded crucial amendments to the CGST Act, IGST Act, and Schedule III of CGST Act, 2017, […]
Read Competition Commission of India’s ruling on Vivek Kumar Vs. Bhartiya Urban case regarding passing on of Input Tax Credit (ITC) benefits.
Bombay High Court has quashed cancellation of GST registration in case of Ramji Enterprises & Ors. Learn more about judgment and its implications.
Madras High Court directed department to condone delay in filing a GST appeal and instructed them to dispose of petitioner’s appeal on merits. Learn more.
Welcome to the September edition of the GST Case Law Compendium. In this guide, we tackle key questions about India’s Goods and Services Tax (GST). We explore issues like whether you can be denied a tax credit without a proper investigation, when criminal proceedings can be initiated, and what happens when the Revenue Department seizes goods.
