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 : The article discusses how GST authorities are increasingly reversing ITC based on upstream NGTP allegations without proving fraud ...
Goods and Services Tax : The article explains common objections raised during GST departmental audits under Section 65, including ITC mismatches, GSTR reco...
Goods and Services Tax : The article explains how rigid GST compliance and fear of penalties are pushing small businesses back into cash transactions. It s...
Goods and Services Tax : The new Invoice Management System (IMS) will introduce real-time invoice matching and automated ITC verification under GST. Busine...
Goods and Services Tax : This article explains updated GST rates, ITC rules, SAC classifications, and compliance requirements applicable to hotels and hosp...
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 : Gauhati High Court held that cancellation of GST registration without assigning reasons in FORM GST REG-19 was illegal and violate...
Excise Duty : CESTAT Delhi remanded the matter after finding that the Commissioner (Appeals) failed to consider the appellant’s affidavit and ...
Goods and Services Tax : Bombay High Court held that GST proceedings initiated against a company that had ceased to exist after amalgamation were void ab i...
Corporate Law : High Court directed authorities to examine claims relating to additional road work, carriage charges, GST differential, and deduct...
Goods and Services Tax : Bombay High Court observed that payments made while search proceedings are continuing may not automatically qualify as voluntary d...
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...
Goods and Services Tax : The data highlights a sharp increase in GST collections driven by import-related IGST. It confirms strong revenue performance and ...
The Tribunal held that tax demand cannot be confirmed solely due to return mismatch without examining reconciliation and books. The case was remanded for fresh verification under Section 73.
The Court ruled that provisional attachment under Section 83(1) cannot continue beyond one year as per Section 83(2). The attachment order was held to have lapsed by operation of law.
The Authority held that delivery charges collected from unregistered consumers are exempt from GST when classified as GTA services through issuance of consignment notes. The ruling hinges on recipient liability and statutory interpretation under the CGST Act.
GST for Charities & NGOs: The Big Changes You Must Know (Registration Relief, ITC Blocks, RCM Shifts & Key Clarifications) INTRODUCTION India’s GST framework for charities and NGOs balances generous exemptions with tricky compliance edges. Recent amendments—especially from 2023 through early 2025—have redrawn key boundaries by bringing retrospective relief on GST registration, inserting a specific […]
The Court held that bona fide purchasers cannot be denied ITC merely because the supplier failed to deposit GST, applying the reading down principle to Section 16(2)(c).
The High Court granted a post-decisional hearing after finding that a proper Chartered Accountant’s certificate with UDIN was not filed before the appellate authority. The matter was remanded for fresh consideration with liberty to submit relevant documents.
The High Court ruled that mud engineering services and related chemicals supplied under a drilling contract are naturally bundled and constitute a composite supply under GST. Separate invoicing does not alter the integrated nature of the contract.
Relying on the retrospective insertion of Section 16(5), the Court quashed orders reversing ITC as time-barred. The Department was restrained from proceeding on limitation grounds.
The High Court permitted the assessee to file an appeal beyond limitation upon depositing 50% of disputed tax in two instalments. Non-compliance would permit recovery proceedings.
The Court held that the two-year limitation under Section 54 of the CGST Act begins from the date of payment under the correct head. Refund rejection as time-barred was quashed.
