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...
Understand the implications of the seizure of cash during search operations under Section 67(2) of the CGST Act, 2017. Explore recent judgments from High Courts, such as Madhya Pradesh and Delhi, addressing the legality of cash seizures. Get insights into the complexities of this issue and stay informed on the evolving legal landscape.
Explore GST refund provisions, fraudulent refund schemes, and legal battles. An in-depth analysis of relevant cases and the refund process.
Learn how small businesses can effectively manage GST compliance in India. Explore challenges, checklist, and practical tips for smooth tax operations.
Madras High Court dismisses DDA Tyres’ writ petition against GST registration cancellation. Analyzing the court’s stance on the newly notified amnesty scheme.
Read the latest Ministry of Finance notification on the constitution of State Benches of the GST Appellate Tribunal in various states of India in 2023.
Analysis of Delhi High Court ruling in Frequent Logistics Services Pvt. Ltd Vs Commissioner Goods And Service Tax Department. Emphasizes the need for clarity in Show Cause Notices for GST registration cancellation.
Madras High Court quashes GST assessment orders for AY 2017-2022, citing a web portal design flaw that led to missed notices. Details and implications.
Transferring Show Cause Notices to Call Book (Keeping SCN in abeyance / pending) under the erstwhile Laws i.e. The Central Excise Act, 1944 and the Finance Act, 1994, was a common practice. Couple of instructions were also issued on the matter under the said Acts.
Stay informed about the new time limit for reporting old invoices on the e-invoice IRP portals for taxpayers with AATO greater than 100 crores starting from November 1, 2023.
Learn about GST rate for unbranded broken rice. Find out if unbranded, non-packaged broken rice generated from manufacturing processes is taxed at 5% or exempt.
