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 ...
Andhra Pradesh High Court set aside a GST order lacking a Document Identification Number, citing Supreme Court and CBIC circular precedents.
Allahabad High Court quashed GST orders under Section 74, holding that ITC cannot be denied when purchases were made from a registered dealer whose GST registration was later cancelled.
Supreme Court reaffirms Service Tax applicability on export cargo handling services by Airports Authority of India under Airport Services, overriding the exclusion in Cargo Handling Service.
GSTAT ruled 18% interest on GST anti-profiteering amounts applies prospectively from April 1, 2020, upholding that it cannot be imposed for profiteering prior to amendment date.
Calcutta High Court admits plea challenging GST adjudication order and validity of CBIC notifications extending limitation period under Section 168A of the CGST Act.
Delhi High Court held that bail application in GST fraudulent Input Tax Credit [ITC] matter is allowed since entire evidence has already been collected and there is little likelihood of tampering with evidence.
Notification 18/2025 speeds up GST registration with Rule 9A’s 3-day electronic approval for low-risk applicants. It also introduces the Rule 14A simplified scheme for small taxpayers (monthly tax $\leq$ ₹2.5L), easing compliance for new and micro-businesses.
Key updates: CPC gets power to rectify AO orders; ITR due date extended; GST registration simplified, and returns barred after 3 years; Customs imposes 30% duty on yellow peas; SEBI amends Mutual Fund, REIT, and Anchor Investor norms.
The Andhra Pradesh High Court ruled that the two-year limitation period under Section 54 of the CGST Act does not apply to refund applications for tax paid without the authority of law. The court directed the GST department to process a company’s refund claim for tax erroneously paid on exempted hostel accommodation services, overruling the department’s rejection based on time limits.
Summary of CGST Fourth Amendment Rules 2025: automated registration (Rule 9A) and simplified compliance option (Rule 14A) for small taxpayers with a Rs.2,50,000 monthly output tax limit.
