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 : The Bombay High Court held that rejection of a manual GST appeal was unsustainable where DRC-07 was not available on the GST porta...
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 : 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 ...
Karnataka High Court held that blocking of Electronic Credit Ledger by invoking provisions of Rule 86A of the Central Goods and Services Tax Rules, 2017 [CGST Rules] is illegal and arbitrary since reasons to believe was not provided which is mandatory requirement for invoking Rule 86A.
Explains how High Courts use writ jurisdiction to correct GST actions taken without jurisdiction, reasoning, or adherence to natural justice. Highlights key rulings where SCNs and orders were quashed for procedural violations.
Tamil Nadu GST AAR rejected a request on granting multiple registrations at a single virtual office, clarifying that advance rulings apply only to the applicant’s own GST matters.
Clarifies that GST is not applicable on canteen charges recovered from employees but is leviable on amounts recovered from contractual workers, following statutory and contractual distinctions.
Renting a property to an unregistered entity for providing residential accommodation to students and professionals does not qualify for GST exemption. The registered lessor must pay 18% GST under Notification 11/2017.
The Tamil Nadu AAR ruled that GST does not apply to funds deposited by shippers and forwarded to carriers without deductions, as the applicant merely acts as a facilitator.
The ruling examines the composition of lime products and holds that impurities of 10–15% place them under Heading 2522. The Authority concludes that the applicable GST rate is 5%.
The ruling held that rent for a godown used to store paddy is exempt from GST because paddy qualifies as agricultural produce. The decision confirms that storage services for eligible produce fall under Nil-rated agricultural support services.
The ruling holds that non-monetary benefits on which TDS is deducted qualify as consideration for support services. It affirms that such benefits constitute taxable supply under GST.
The Court held that prolonged custody is unwarranted where evidence is largely documentary and risk of interference is minimal. Bail was granted as continued detention violated Article 21 rights.
