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 Bombay High Court ruled that cancellation of GST registration does not nullify tax liabilities for prior periods, but the matter was remitted for a hearing after the petitioners were initially denied the opportunity.
The High Court quashed GST orders where ITC was denied without verifying whether the supplier paid tax and filed returns. The matter was remanded for fresh factual adjudication.
Bombay High Court held that services provided to foreign entities qualify as export of services and are not intermediary services, allowing GST refund subject to receipt of foreign currency.
The Gauhati High Court held that cancellation for non-filing of returns can be reconsidered if all pending returns and dues are paid, directing authorities to consider restoration under Rule 22(4).
Gauhati High Court held that cancellation for non-filing of returns is not final if the taxpayer files all pending returns and clears dues, directing authorities to consider restoration under Rule 22(4).
Learn how GST scrutiny through ASMT-10 is administrative, non-adversarial, and aimed at voluntary correction, while DRC-01 triggers formal adjudication with penalties and litigation risk.
GSTAT revoked the staggered filing requirement after reassessing portal capacity. Appeals can now be filed freely without phase-wise restrictions from 18 December 2025.
The Bombay High Court held that delays caused by genuine technical glitches do not invalidate SVLDRS benefits, distinguishing cases of financial incapacity.
Karnataka HC held that GST authorities must provide taxpayers a chance to furnish missing documents before rejecting refund claims, reinforcing procedural fairness.
The Orissa High Court held that while writ petitions can be entertained if the GSTAT is non-functional, once the tribunal is operational with extended filing timelines, statutory compliance under Section 112(8) is mandatory.
