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 examined whether rectified refund applications filed after deficiency memos remained within the two-year limit. It held that the authority acted as per prevailing rules and the claim was time-barred.
ITC cannot be mechanically denied to purchasers even if invoices are missing in GSTR-2B. Key takeaway: the ruling safeguards taxpayers paying GST in good faith.
Introduction: After a long wait, finally rules related to Goods and Services Tax Appellate Tribunal (GSTAT) are prescribed on 24th April, 2025. Chapter III of the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 (GSTAT Rules), outlines the process of filing appeals with the GSTAT. This article explains the procedure for filing an appeal […]
FTWZ units providing warehousing and logistics to foreign recipients qualify for IGST zero-rating, ensuring tax efficiency under Section 16 and Schedule III of CGST Act.
The Court held that pre-SCN consultation became discretionary after the 2020 amendment, rendering the petitioner’s challenge untenable. It directed the petitioner to pursue the statutory appeal.
The Court restored GST appeals before the Appellate Authority, requiring the petitioner to pre-deposit 25% of the disputed tax. The ruling emphasizes compliance with procedural pre-deposit requirements for appeals.
Explains eligibility under Section 116, highlighting that only advocates, CAs, CMAs, CSs, GSTPs, retired officers, and authorised employees can practice before GSTAT.
Learn how to calculate and file refunds for unutilized ITC when input tax rates exceed output tax rates, ensuring compliance and faster processing.
Explains the step-by-step method to verify GST challan payments on the portal and avoid delays in return filing.
Explains the new structural changes, including Table 6A1 and enhanced reconciliations, and highlights the steps needed to avoid mismatches and notices.
