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 Court held that allegations were based on documents already seized, making custodial interrogation unnecessary. Anticipatory bail was granted considering the nature of evidence and limited statutory punishment.
The Court ruled that time spent pursuing a rectification application filed within time must be excluded while computing limitation for a GST appeal. The key takeaway is that bona fide rectification proceedings protect appellate rights.
The issue was whether Central GST could continue proceedings when State GST had already initiated action on the same issue. The High Court disposed of the petition by directing authorities to follow the Supreme Court’s guidelines to avoid parallel adjudication.
The case examined whether air purifiers qualify as medical devices under a statutory notification. The High Court directed the GST Council to urgently consider lowering or abolishing GST on air purifiers and HEPA filters.
The Court upheld rejection of a technical bid because the bidder submitted a GST clearance certificate issued by a private professional instead of the tax department. The ruling clarifies that statutory compliance certificates must come from competent government authorities when mandated by tender conditions.
The High Court quashed dismissal of a GST appeal where the authority ignored the explanation for delayed filing. The ruling stresses reasoned consideration under Section 107(4) before rejecting appeals.
The High Court found that a GST appellate officer filed a misleading personal affidavit while defending a refund order. The ruling underscores that false or evasive statements to the Court can attract criminal contempt.
The court refused bail after finding prima facie evidence of large-scale GST evasion through online gaming transactions. The ruling highlights that high-value tax fraud attracts strict non-bailable consequences.
The AAR held that medicated toilet soap cannot claim the 5% GST rate meant for ordinary toilet soap, as its therapeutic nature places it under a separate tariff entry attracting 18% GST.
The ruling refused to admit the application, noting that the pure agent issue on electricity reimbursement had already been decided during audit. Advance ruling was barred under Section 98(2) once the matter stood concluded.
