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...
Unique Infra Space Pvt. Ltd. Vs Union of India (Gujarat High Court) All the captioned petitions constitute a group and what the petitioners have prayed is to direct the respondent authorities to permit the petitioners to file ‘Form GST Tran-I’ to enable the petitioners to claim the carried forward eligible duties of CENVAT/Input Tax Credit […]
Prayagraj Dyeing And Printing Mills Pvt. Ltd Vs Union of India (Gujarat High Court) Heard learned advocate Mr. Anand Nainawati for the petitioner, learned advocate Mr. Utkarsh Sharma for the Union of India and learned Assistant Government Pleader Mr. Trupesh Kathiriya for the respondent State and its authorities. 2. The petitioner M/s. Prayagraj Dyeing and […]
Mr. Rajiv Ranjan has been appointed as member of Maharashtra Advance Ruling Authority in the place of Mr. Rajiv Magoo. FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 13th September 2022. NOTIFICATION MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST-1022/C.R.38/Taxation-1.— In exercise of the powers conferred by section […]
Held that in absence of proper show cause notice u/s. 73 (1) of the JGST Act and proper opportunity of hearing, issuance of the bank attachment notice contained in GST DRC-13 u/s. 79(1)(c) is untenable in law
Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes & Customs North Block, New Delhi-110 001 Tel. : +91-11-23092849, Fax : +91-11-23092890 E-mail : vivekjohri.irs@gov.in 13th September, 2022 Chairman DO No. 41/CH(IC)/2022 These lines from Shivmangal Singh Suman’s celebrated poem [with a slight poetic twist] formed a part of the inauguration […]
In re KDS Services (P) Ltd (GST AAR Uttar Pradesh) Question-1- Whether the Project Development Service (i.e. Detailed Project Report Service/Beneficiary Document Preparation) and Project Management Consultancy services (‘PMCS’) Supervision Services provided by the applicant to tha recipient under the contract from State Urban Development Authority (herein referred as “SUDA”) and the Project Management Consultancy […]
Whether GST on inputs/input services procured for promotional scheme eligible for input tax credit under GST law – section 16 read and section 17
In re Suez India Private Limited (GST AAR Uttar Pradesh) Question-1 Whether the services provided as a Uttar Pradesh Jal Nigam would be considered as a service provided to a governmental authority under GST Laws? Answer-1- Replied in affirmative. by way of Notification No. 15/2021-Central Tax (Rate) dated November 18, 2021, the lower rate of […]
E-Waybill for Gold has been provisioned in the e-Waybill system. As per the notification issued by their respective states, the taxpayers may generate e-Waybill for Gold (comprising items belonging to HSN Chapter 71 only) for intrastate and interstate transactions. E-Way Bill for Gold | (September 2022) As per the Government recommendation, E-Way Bill generation has been […]
New Functionalities made available for Taxpayers on GST Portal in August, 2022 includes Enabling CORE Amendment Link For Taxpayers who fail To Update Bank account, Changes implemented in Form GSTR-3B, Late fee waiver up to 28th July, 2022, for delayed filing of return in Form GSTR-4 (Annual) for the FY 2021-22, Generation of GSTR-11 based […]
