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...
CBI has detained a Superintendent from CGST, Bhiwandi Commissionerate, Mumbai on charges of bribery. Arrest was made following officer’s alleged acceptance of bribe.
A comprehensive guide to CGST Rule 88D which deals with discrepancies in Input Tax Credit (ITC) between GSTR-2B and GSTR-3B returns, and implications of DRC-01C intimation.
Goods and Services Tax Council announces modifications in the Group of Ministers (GoM) overseeing GST System Reforms, providing a list of new members.
Explore the latest GST case laws with our August edition Compendium. In Q.1, the Honorable Kerala High Court emphasizes strict adherence to CGST Act timelines, citing precedents like M/s Penuel Nexus Pvt Ltd. v. The Additional Commissioner (Appeals), Cochin.
Stay updated on Services under Reverse Charge Mechanism (RCM) with the latest table till 21-08-2023. Explore categories, suppliers, and recipients per Notification No. 13/2017.
Punjab & Haryana HC orders trial court to decide GST fraud case based on evidence, uninfluenced by observations in bail order. Learn more about the verdict.
Chairman of CBIC, Sanjay Kumar Agarwal, shares board’s achievements, transformative moves, and major enforcement actions in his weekly newsletter dated 21/08/2023.
Discover the 2023 amendment to the IGST Act on the place of supply for sales to unregistered persons. Understand the impact on taxation and compliance.
Understand recent Patna HC ruling on Input Tax Credit conditions under CGST Act. Analysis of judgment, implications and conclusions provided.
Understand legal provisions and requirements of a departmental GST audit. This checklist outlines steps to ensure compliance during audit process, including sales, purchases, reconciliations, and required documentation.
