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 ruling held that self-drive rentals do not transfer possession or control and must be classified under SAC 997329. The Authority applied Entry 17(viia), linking the GST rate to that of similar goods.
The authority held that rent paid for residential dwellings taken from unregistered landlords attracts GST under RCM. It further ruled that ITC is not available since the accommodation provided to employees is a non-taxable perquisite.
The authority dismissed the matter after the applicant withdrew its questions on GST applicability to duty-free shop transactions. The ruling concludes with no decision on tax liability due to the withdrawal.
A detailed look at the revised ITC reporting norms in GSTR-9 following recent notifications and FAQs, highlighting how the new tables prevent double claims and mismatches.
The Orissa High Court set aside a GST order of Rs.17.89 lakh after the tax periods in the adjudication did not match the show-cause notice, remitting the matter for fresh computation.
Madras HC quashed a GST assessment after petitioner missed a notice posted online and directed a fresh order, with 25% of disputed tax to be deposited in cash.
Karnataka High Court held that works contract entered with State and other Government agencies needs to calculate works executed Pre-GST under KVAT regime and Post-GST. Thus, reimbursement/ refund is to be granted for differential tax liability taking into account Pre-GST and Post-GST tax liability.
The Court declined to exercise writ jurisdiction, holding that allegations of fraudulent ITC require factual scrutiny through the appellate process. The petitioner was directed to pursue an appeal under Section 107.
Delhi High Court held that GST SCNs and orders are legally valid when authenticated using digital keys, even without visible signatures, and that statutory appeal under Section 107 is appropriate remedy.
Delhi High Court holds that the right to cross-examine witnesses in GST proceedings is not unfettered, and blanket requests without justification can be denied.
