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 Court held that ITC cannot be denied to genuine recipients solely because the supplier failed to pay tax. Section 16(2)(c) must be applied only in cases of fraud or collusion, safeguarding compliant buyers.
The Court held that time consumed in pursuing a rectification application under Section 161 must be excluded while computing limitation for filing a statutory appeal. Appeals dismissed as time-barred were restored for decision on merits.
The guide explains how applicants can track GST registration using the ARN through the portal, SMS, or login-based tools. It highlights what each status means and how to act promptly to secure approval.
The High Court ruled that Rule 86A allows restriction only of existing ITC in the electronic credit ledger. Creating a negative balance was held to be without jurisdiction.
The High Court held that consolidating several tax periods into one composite show cause notice is impermissible under GST law. Proceedings based on such notices were quashed, with liberty granted to initiate fresh action lawfully.
The Court held that GST paid on assignment of leasehold rights, treated as sale of land, is refundable as such transactions are not taxable supplies.
The Court set aside retrospective GST cancellation as neither the SCN nor the order recorded reasons, reaffirming that authorities must justify retrospective action.
The court accepted an undertaking to decide a pending GST refund within four weeks and flagged interest liability for prolonged delay under the CGST Act.
The High Court declined to interfere with a GST show cause notice and order, holding that effective statutory appellate remedies were available and should be pursued.
The High Court ruled that uploading a notice on the GST portal constitutes valid service under Section 169. The challenge on grounds of violation of natural justice was rejected.
