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 ...
The Authority held that suppliers of goods cannot issue tax invoices on advances because Notification No. 66/2017 prescribes mandatory timing of tax liability. The ruling clarifies that advances must be documented through receipt vouchers only.
Gauhati High Court held that arrest in fraudulent availment of Input Tax Credit [ITC] cannot be termed as illegal since the arresting authority has complied with all the mandates provided by the CGST Act, 2017 and the BNSS, 2023.
The Authority held that the recipient, though government-controlled, is a registered society and not the Government. The ruling clarified that no exemption applies and ITC is fully available.
The ruling held that ITC cannot be claimed on rent for periods when the supplier was unregistered and invoices were issued late. Only the June 2022 portion qualifies, subject to time-limit conditions.
The Authority held that the applicant’s solid waste management activities fall under Entry 3B and are exempt from GST. It found CKCL to be a Governmental Authority receiving eligible services.
The Authority held that the applicant’s diploma courses form part of a curriculum leading to qualifications recognized by law. Educational services provided to students are exempt from GST.
The ruling holds that interim payments made during the COVID-19 lockdown constitute consideration for manpower services. GST was deemed applicable because the workers were treated as “on duty” under the existing contract, leaving no scope for exemption.
The authority held that transferring development rights in exchange for constructed flats constitutes a taxable supply. GST at 5% applies to the landowner’s share, and valuation must follow notified rules.
The ruling held that conducting recruitment examinations constitutes a taxable supply of services. Application fees collected from candidates are therefore subject to GST.
The authority held that fee receipts were taxable as the applicant failed to establish approval of its partners and courses under NSDC or NCVET. The ruling clarifies that exemptions apply only when statutory evidence is produced.
