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...
Om Prakash Mishra Vs State of U.P (Allahabad High Court) A perusal of the Annexure no.2, makes it clear that no reasons whatsoever have been recorded while passing the order of cancellation of the registration of the petitioner’s firm. The order clearly being without any reason cannot be accepted to be an order in accordance […]
Explore the impact of non-restoration of GST registration on the ‘Right to Livelihood’ in India. Analyze the constitutional implications of this issue.
Nirmala Menon Vs Assistant Commissioner (ST) (Madras High Court) To be noted, that the order is stated to have uploaded on the website of the portal, but the petitioner has not been intimated about such uploading by any means. It is only when coercive recovery was taken to recover the demand under the order that […]
The respondents have submitted a reply wherein, the averments made by the petitioner are controverted on the ground that the application for cancellation of registration was made in FORM GST REG-29 and not in FORM GST REG-16 and thus, the system did not link the GSTIN of Shri Abdul Hameed Bhati (the deceased proprietor of the firm) to the GSTIN of the petitioner herein.
Uncover the potential landmine of Parental Corporate Guarantee and its GST implications. Learn about the tax and regulatory scrutiny surrounding these intercompany transactions.
it is mandatory for the taxpayers to report minimum 4 digit or 6 digit of HSN Code in table-12 of GSTR-I on the basis of their Aggregate Annual Turnover (AATO) in the preceding Financial Year.
Sonal Automation Industries Vs State of Uttarakhand (Uttarakhand High Court) The penalty order was passed due to inadvertent mistake i.e. invoice number stated as 235 in place of SAI/V/235. The writ petition was allowed and penalty order was quashed. The imposition of the penal consequences due to an exception, which has been caused on account […]
Can voluntary payment of GST penalty affect your right to appeal? Find out how Section 129 and 130 of the CGST Act, 2017 play a role.
Satguru Impex Vs State of Tripura (Tripura High Court) The petitioner made mistakes in the e-way bill in the names of buyers and sellers. In place of buyer’s name, seller name was filled and in place of seller’s name, buyer name was filled. The mistake was rectified by generating fresh e-way bill. The GST departments […]
Progressive Enterprise Vs State of Tripura (Tripura High Court) The goods were sent form Guwahati to Tripura. Due to some reasons goods were not unloaded and the petitioner sought to take back the goods to Guwahati. The Driver stated to the concern inspector that he is waiting for the fresh tax invoices and e-way bills […]
