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...
Unlocking the intricacies of Section 16(2)(aa) under CGST Act: Learn the critical conditions for availing Input Tax Credit (ITC). Explore the impact of the recent Finance Act, 2021 amendment and the significance of Rule 36(4).
Stay informed about the recent GST changes effective from 30 March 2022. Learn about the amendments under the Finance Act, 2022.
On the Anti-Evasion side, on the basis of scrutiny of returns, Officers of CGST Delhi (South) Commissionerate detected a case of excess availment of Input Tax Credit amounting to more than Rs. 94 Crores. The entire amount has since been recovered. Kudos to the officers for their diligence.
In re Coperion Ideal Private Limited (GST AAR Uttar Pradesh) Q-1 Whether supply of components of Pneumatic Conveying System by the applicant to its customers on High Sea Sales basis will be treated neither as supply of goods nor as supply of service by virtue of Entry 8 to Schedule III of CGST Act? Ans-The […]
Suresh Balkrishna Jajra Vs Union of India (Rajasthan High Court) This petition has been filed by the petitioner seeking direction of exemption from personal appearance pursuant to summons issued to the petitioner under Section 70 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the Act of 2017’) issued by Respondent […]
Union Of India & Ors. Vs Willowood Chemicals Pvt. Ltd. (Supreme Court of India) Facts- M/s. Willowood Chemicals Pvt. Ltd. submitting that said Writ Petitioner was entitled on the basis of Section 16 of the IGST Act read with Section 54 of the CGST Act for compensation in receipt of delayed payment as detailed in […]
Greenlights Power Solutions Vs State Tax Officer (Kerala High Court) Revenue found a mistake in the format in the date in respect of the e-way bill and hence the petitioner was imposed with an amount of Rs.27,540/- as tax and a penalty of Rs.27,540/-. The said final order is challenged in this writ petition. Petitioner […]
Technosteel Infraprojects Pvt. Vs The State Of Madhya Pradesh (Madhya Pradesh High Court) A tax invoice was generated which reflected the destination as well as the registration number of the vehicle which has been brought on record as Annexure P/3. Thereafter, the petitioner generated E-way bill which is required to be carried along with the […]
In re Suzlon Energy Limited (GST AAR Gujarat) The specially designed Transformers for Wind Operated Electricity Generators which are meant to perform dual function of Step Down and Step Up manufactured by Suzlon and supplied to the customers of Suzlon as a part of Wind Operated Electricity Generator be treated as part of Wind Operated […]
In re Siddartha Constructions (GST AAR Andhra Pradesh) The applicant claims that the works involved in the contract are used for the offices of the Hon’ble Minister for Industries and not for the business interests or transactions of APIIC. The point under discussion is whether the work involved, i.e, providing Power Infrastructure, Fire Fighting & […]
