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 issue involved GST registration cancellation for non-filing of returns and inability to apply online due to time limits. The court allowed manual filing of revocation and directed authorities to decide it within a fixed timeframe.
The court addressed cancellation of GST registration due to non-filing of returns and procedural delays. It allowed the taxpayer to submit a manual revocation application, directing authorities to decide it on merits within a fixed timeline.
The content addresses key statutory deadlines under income tax and GST laws for May 2026. It highlights due dates and compliance requirements, emphasizing timely filing and payment to avoid penalties.
The issue involved denial of ITC without evaluating submitted documents. The Court directed authorities to reconsider objections with evidence of genuine transactions. The key takeaway is that authorities must examine taxpayer replies before issuing final decisions.
The issue involved alleged cyber fraud where funds were credited to the petitioner’s account. The Court granted relief considering absence of criminal history and willingness to return the money.
The court declined to decide intermediary classification and directed the petitioner to pursue remedies before the appellate authority. All issues were kept open for independent adjudication.
The Court held that the amendment to Rule 89(5) is clarificatory and applies retrospectively to earlier refund claims. Refund denial was set aside as authorities failed to consider binding legal developments.
The issue concerns denial of ITC to bona fide buyers based solely on supplier tagging and analytics. The key takeaway is that mechanical reliance on NGTP tags undermines lawful adjudication and harms compliant taxpayers.
The issue was whether arbitral award damages and settlement terms constitute “supply” under GST law. The Court held they do not amount to consideration for supply, and quashed the IGST demand.
The authority held that arranging transport for employees is a welfare activity, not a business supply. Nominal recovery from employees does not attract GST.
