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 Tribunal noted that the Applicant repeatedly failed to appear or file objections despite multiple opportunities being granted. In absence of any rebuttal, GSTAT proceeded on the basis of the DGAP report and available records.
The analysis highlights how GST law forces recipients to pay suppliers within 180 days while still exposing them to ITC denial if suppliers default. It contends that the provision imposes an impossible burden on compliant taxpayers.
The article explains how the Government replaced the PDF-based Annexure-B with a structured JSON utility for GST refund applications. The new system enables automated invoice-level validations and technology-driven refund processing.
The Bombay High Court ruled that GST authorities cannot create a negative balance in the Electronic Credit Ledger while blocking ITC under Rule 86A.
Jageswar Saw Vs Deputy Commissioner of Revenue (Calcutta High Court) The Calcutta High Court dismissed an appeal challenging detention of an excavator and levy of penalty under Section 129 of the West Bengal GST Act, 2017, holding that incorrect declaration in transport documents and improper execution of delivery challan justified action by the tax authorities. […]
The Central Government has authorized the GSTAT Principal Bench, New Delhi, to hear appeals under Section 101B of the CGST Act. The notification gives retrospective effect from 1 April 2026 and strengthens the GST appellate mechanism.
The Telangana High Court granted pre-arrest bail in a ₹97.25 crore GST ITC case after observing that the allegations were primarily documentary in nature. The Court held that custodial interrogation was not shown to be necessary.
Rule 14A introduces a fast-track GST registration process for small taxpayers with limited B2B tax liability. The article explains eligibility conditions, filing restrictions, and the procedure for switching to normal registration.
The Supreme Court affirmed that continuous non-filing of GSTR-3B despite issuing invoices and collecting GST amounts to wilful suppression under Section 74. The ruling rejects financial hardship as a defence against GST compliance failures.
The Delhi High Court ruled that Show Cause Notices issued on 30 November 2024 for FY 2020–21 were within limitation under Section 73(2) of the CGST Act. The Court treated December, January, and February as the relevant three calendar months before the final order date.
