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...
Explore the Bombay High Court’s verdict on GST Intermediary Services in the case of Dharmendra M. Jani. Detailed analysis of orders dated 09.06.2021, 17.06.2021, and 18.04.2023.
Calcutta High Court decision on Anmol Industries vs WB AAR case. Challenge to AAR rejection of GST exemption ruling application. Appellate authority option discussed.
Bombay High court held that SVLDR scheme is a dispute resolution scheme. The substantive benefit under the scheme cannot be denied for technical reasons.
Learn how to file GST return online with this step-by-step guide. Understand the registration process, login details, selecting the right form, entering details, reconciliation, submission, tax payment, and filing nil returns. Ensure a smooth and accurate GST return filing process to meet compliance requirements.
वर्तमान में उत्तर प्रदेश में जीएसटी अधिकारियों द्वारा करदाताओं को सेक्शन 61 के नोटिस यूनिवर्सल पॉलिसी के अंतर्गत जारी किए जा रहे हैं ।कर निर्धारण वर्ष 2017-18 से 2022 -23 तक के अर्थात 6 वर्षों की अवधि के लिए ASMT 10 में सिस्टम जेनरेटेड नोटिस जारी किए गए हैं।
Progressive Metals Pvt. Limited Vs Deputy Commissioner (Calcutta High Court) It is not in dispute that the vehicle along with the goods entered the Durgapur industrial belt within the validity of the e-way bill. The vehicle was intercepted on 9th May, 2022 at 9:35 AM at Durgapur and the vehicle was detained along with the […]
HC held that, cancellation of registration effected on ground of non-filing of GST return, could be revoked and assessee can claim ITC
Appointment of Common Adjudicating Authority (CAA) in respect of SCNs issued to M/s Hi-tech Equipment Services vide Order No. 06/2023- Service Tax Dated: 4th May, 2023. F.No. CBIC-2401 37/3/2023-SERVICE TAX SECTION-CBEC Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs CX & ST Wing Order No. 06/2023- Service […]
Appointment of Common Adjudicating Authority (CAA) in respect of SCNs issued to M/s Subhash Earthmovers vide Order No. 05/2023-Service Tax Dated: 4th May, 2023 F.No. CBIC-240137/3/2023-SERVICE TAX SECTION-CBEC Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs CX & ST Wing New Delhi Order No. 05/2023-Service Tax | […]
Several notices have been issued recently by the GST Authorities seeking to recover GST on the assignment of the leasehold rights by the occupiers of the industrial plots owned by GIDC. In the present article, we analyze the issues concerning (a) the levy of GST on such transactions and (b) the availability of the ITC if GST has been charged.
