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 Bombay High Court held that GST deposited during investigation before adjudication could not be treated as voluntary payment. ...
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 : 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...
A recent judgment by the Supreme Court of India has set a precedent, ruling that the issuance of a corporate guarantee on behalf of group companies by a director without consideration is not a taxable service. Discover the insights and implications of this judgment in our comprehensive analysis.
A special operation by CGST Delhi West Commissionerate results in the unmasking of a nexus of over 30 counterfeit firms and the subsequent arrest of the orchestrator.
DGGI Jaipur’s major crackdown on a syndicate operating 569 fake firms across 14 states, leading to fraudulent ITC claims worth Rs 1,047 crore.
HC held that Additional Commissioner is right in rejecting time-barred appeal as section 107 of CGST Act has an inbuilt mechanism and has impliedly excluded application of Limitation Act, 1963.
Explore the significance of speaking orders under the GST regime. Learn how reasoned decisions uphold natural justice, serving as a pillar for accountability, transparency, and fair decision-making. Dive into notable cases and the object of speaking orders for a comprehensive understanding.
This article provides a comprehensive analysis of the scope of GST on director’s services, discussing the relevant notifications, legal provisions, and clarifications. It concludes that directors in their individual capacity are not liable to pay GST under the reverse charge mechanism (RCM).
जीएसटी विभाग द्वारा ASMT 10 जारी किए जा रहे हैं। जिस के संदर्भ में धारा 61 नियम 99 के अंतर्गत यह नोटिस रेफरेंस नंबर के साथ जारी किए जा रहे हैं। जीएसटी विभाग द्वारा जारी ASMT 10 का अध्ययन करने पर कई शंका मन में जागृत हुई ।जिसकी चर्चा हम आज के विषय में करेंगे। […]
Jharkhand HC in case of Shree Ram Agrotech has set aside demand order & consequent recovery proceedings in view of non-compliance with provisions regarding issuance of Show-Cause Notice and adjudication order as prescribed under GST law.
Dive into the case of Jyote Motors Bengal Pvt. Ltd. v. Additional Director, DGGI, where the Calcutta High Court adjudicates on the constitutional validity of Section 16(4) of the CGST Act.
The Chhattisgarh High Court granted interim relief to Sri Balaji Metals And Minerals Pvt. Ltd. in its case against Union of India regarding GST input tax credit. The Court directed no further adverse orders against the company until the next hearing.
