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 ...
Ruling on Section 140 of the CGST Act and Rule 142, the Court allowed use of transitioned credit via DRC-03 for pre-deposit. The decision removes a procedural barrier to appellate remedies.
The Court granted bail noting that the alleged accountant was not the primary beneficiary of the fraudulent ITC. Custody period, limited punishment, and parity with a co-accused weighed in favour of release.
The High Court quashed a retrospective GST cancellation where the show cause notice did not propose such action, holding that cancellation orders must align with the scope of the notice.
The Court accepted that stereo systems installed in e-rickshaws qualify as inputs used in the course of business. Refund of unutilised ITC under the inverted duty structure was directed.
The High Court held that arrest made before the time fixed in a statutory appearance notice violated mandatory procedure. The ruling clarifies that such non-compliance renders the arrest infirm, justifying grant of bail.
The Court ruled that GST registration cancelled for six months’ non-filing need not be final where the taxpayer later files returns and pays dues. Authorities must consider restoration applications made within the time granted by the Court.
The Court held that recovery proceedings, including bank attachment, must be lifted once the statutory 10% disputed tax is deposited. The ruling clarifies that such deposit results in a deemed stay under GST law.
The Court examined whether an electronically filed GST appeal could be rejected for non-submission of a hard copy. It held that such rejection was unsustainable under Rule 108 and remanded the matter for decision on merits.
The issue concerned dismissal of a GST appeal on limitation grounds. The Court allowed restoration of the appeal on merits, subject to payment of costs, considering the petitioner’s age and reliance on a consultant.
The issue involved denial of ITC due to supplier’s non-payment of tax. The Court set aside the demand and ordered fresh adjudication once tax compliance was completed.
