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 High Court refused bail in a GST case involving allegations of operating multiple non-existent firms to pass on fake ITC worth over ₹315 crore, holding that economic offences warrant a strict approach.
Alcohol is constitutionally excluded from GST, while petrol is only temporarily kept out, making their legal treatment fundamentally different.
Rule 87(14) now permits moving unutilised IGST cash from one GSTIN to another under the same PAN via PMT-09, easing blocked cash issues while preserving GSTIN independence.
Explains when GST applies to real estate transactions and when sale of land or buildings falls outside GST. The key takeaway is that GST targets construction services, not immovable property itself.
GSTAT upheld that the benefit of GST reduction from 28% to 18% was not passed on to consumers and directed recovery of ₹19.32 lakh as profiteering, to be deposited in Consumer Welfare Funds.
The issue involved an ex parte GST assessment raised against an unregistered contractor due to incorrect reliance on WAMIS data. The High Court quashed the demand after the State admitted confusion with another registered person of the same name.
The High Court held that once the GST Appellate Tribunal is functional and timelines are notified, disputes must be pursued through the statutory appeal route, subject to mandatory pre-deposit requirements.
Authorities erred in treating direct consultancy services as intermediary supplies. The ruling confirms refunds where the supplier provides the main service on its own account.
llegations of forged invoices and wrongful ITC claims did not justify custodial interrogation. The court extended anticipatory bail with strict conditions.
The court held that GST laws form a complete code for tax evasion offences. Parallel prosecution under the IPC was quashed to prevent double jeopardy.
