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 quashed a GST refund rejection passed without granting the full statutory reply period and personal hearing. It held that non-compliance with Rule 92 vitiates the refund order.
The Court set aside GST assessment and appellate orders after noting a prima facie case that tax and interest were already paid, remitting the matter for fresh adjudication.
High Court ruled that Rule 86A does not permit blocking of input tax credit beyond what is available in the electronic credit ledger. Negative balances were held unsustainable, with authorities directed to use statutory recovery provisions instead.
The Court held that interim protection applies where only a DRC-01 summary was issued and the core issue involves the legal status of the contracting authority.
The High Court set aside a GST demand after finding that tax proceedings were initiated against the wrong person due to clerical errors. The ruling underscores that adjudication based on incorrect identity cannot be sustained.
The High Court held that once the GST Appellate Tribunal is operational and appeal timelines are notified, disputes must be pursued before the tribunal. Taxpayers must comply with statutory pre-deposit requirements under Section 112 before filing appeals.
he High Court held that once the GST Appellate Tribunal is functional, disputes must be pursued before it. Filing an appeal requires strict compliance with the statutory pre-deposit under Section 112.
The case examined GST applicability on large-scale plantation and post-plantation maintenance work by a non-profit entity. The ruling confirmed that these activities fall within “preservation of environment.” The takeaway is that GST exemption applies when statutory conditions are met.
GAAR held that plantation and maintenance of trees undertaken by a charitable trust registered under Section 12AB of the Income-tax Act qualify as charitable activities for preservation of the environment. Accordingly, such activities are covered under Entry No. 1 of Notification No. 12/2017 and are exempt from GST, even when carried out under government PPP schemes like Harit Van Path Yojna.
The AAR held that construction of a warehouse remains blocked credit as buildings are excluded from “plant and machinery” under amended Section 17(5)(d).
