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 ...
Recent amendments in GSTR-9 and GSTR-9C have increased compliance complexity, prompting calls for extended deadlines to allow accurate filing and reconciliation.
Court held that GST registration cannot be cancelled retrospectively when the proprietor had passed away before the Show Cause Notice. Orders were quashed and cancellation allowed from the notice date.
The Court ruled that ITC reversal is unsustainable when the supplier was registered and tax was duly paid. The petitioner’s ITC claim was upheld as legitimate.
Court allows appeal despite earlier dismissal for non-compliance with statutory pre-deposit, noting recovery of over 10% of disputed tax satisfies the condition. Key takeaway: partial pre-deposit enables merits hearing.
The ruling held that only manpower-based municipal activities qualify as pure services eligible for GST exemption. Operation and maintenance of machinery involving goods do not qualify unless goods constitute less than 25% of the value.
The ruling holds that providing security and scavenging services to government hospitals qualifies as pure services linked to constitutional public health functions. The authority found all conditions of Notification 12/2017 satisfied, resulting in GST exemption.
The AAR rules that a non-profit Section 8 company supplying sponsorship services qualifies as a “body corporate,” making GST payable on a forward charge basis.
The AAR ruled that medicaments prepared exclusively as per authoritative pharmacopoeia formulas attract 2.5% CGST + 2.5% SGST. Single-constituent products are classified under entry 234, while multi-constituent products are classified under entries 233 or 234 based on retail packaging.
Description: GST on aerated beverages supplied in hotel restaurants, whether standalone or with food, is treated as a composite supply of restaurant service. Tax applicable: 9% CGST + 9% SGST.
The AAR held that digitalization and monitoring of piped water supply projects for government departments are GST-exempt. Services qualify as pure services with no goods involved and relate to constitutionally mandated functions. The ruling ensures tax-free execution of technology-driven water supply programs.
