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...
In re Lloyds Register Consulting Energy Private Limited (GST AAR Maharashtra) Question: – Whether the project management consultancy services provided by the applicant to Vedanta Limited (Division: Cairn Oil & Gas) would be liable to GST at the rate of 12% from January 2018 under serial no. 21(ia) i.e. under Service Accounting Code (“SAC”) 9983 […]
Sohan Singh Rao Vs Union of India (Rajasthan High Court) It is admitted position that the petitioner and Vinaykant Ameta were Director in M/s Miraj Products Private Limited. As per the prosecution story, they had evaded tax of Rs. 869 Crores. GST department had seized one truck which was being unloaded at their premises. The […]
Stay on top of tax compliance and statutory due dates for April 2022 with our comprehensive compliance calendar.
Stay up to date with the new e-Invoicing system under GST for businesses with a turnover of more than 20 Crore. Learn all about the process and obligations.
Pavati Trading Private Limited Vs Deputy Commissioner of State Tax (Calcutta High Court) In this matter, grievance of the petitioner is mainly against the action of cancellation of registration of GST certificate of the petitioner by impugned order dated 28th July, 2020 against which the petitioner had made objection on 31st July, 2020. Thereafter, respondent […]
The Exhibitor shall claim reimbursement of SGST paid on monthly basis by filing Application, manually, in Annexure-A to the Proper Officer (LGSTO / SGSTO having geographical jurisdiction) irrespective of the fact whether the Exhibitor falls in the Central or State jurisdiction. This application shall be filed within ten days from the due date of filing monthly tax return.
Dilipkumar Chandulal Vs State Of Gujarat (Gujarat High Court) It was an inadvertent mistake committed by the Chartered Accountant which led to cancellation of the registration number of the proprietary ship. We are of the view that the respondent No.2 should immediately look into the matter and see to it that the order cancelling the […]
Commissioner of State Tax, Maharashtra State, notifies Designated Authorities to exercise the power and duties of the Commissioner under Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2022. COMMISSIONER OF STATE TAX, MAHARASHTRA STATE, MUMBAI GST Bhavan, Mazgaon, Mumbai 400 010, dated the 30th March 2022. NOTIFICATION No. DC (A & […]
Commissioner of State Tax notifies forms under Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2022 for carrying out purposes of settlement of arrears under the Relevant Act, in respect of the period ending on or before the 30th June 2017 COMMISSIONER OF STATE TAX, MAHARASHTRA STATE GST Bhavan, Mazgoan, Mumbai […]
Instructions are issued to verify correctness and completeness of applications received for settlement of arrears under Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2022 and in order to ensure that an uniform procedure is followed for verification of these applications. COMMISSIONER OF STATE TAX, MAHARASHTRA STATE GST Bhavan, Mazgoan, Mumbai […]
