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 ...
India’s Customs Notification 45/2025 consolidates 31 duty exemptions into a single reference. It clarifies BCD/IGST relief for EVs, medical goods, and project imports.
AI and ML are transforming GST administration in India. Learn how technology is used for real-time fraud detection, ITC verification, data reconciliation, and risk-based audit scoring.
Critical update on GSTR-9 Table 8A auto-population logic for FY 2024-25. Data now relies on GSTR-2B and the document date, impacting Table 8C reconciliation.
Bombay High Court rules that consolidating multiple financial years into a single GST Show Cause Notice (SCN) is without jurisdiction and violates statutory limitation rules.
Gujarat High Court rules refund for double IGST payment cannot be denied on Customs Act limitation grounds, as revenue cannot retain tax paid without authority of law.
Chhattisgarh High Court set aside a GST demand of Rs 5 Cr, ruling the amount violated Section 75(7) of the GST Act by exceeding the SCN’s stated liability.
Where inspection reports and material evidence establish non-functional business activity and assessee failed to avail opportunities for hearing, cancellation of registration under Rule 21 of the BGST Rules could not be faulted. Writ jurisdiction could not be invoked to bypass the statutory remedy of an appeal.
Non-service of notice and denial of hearing before adjudication under Section 73 violates Section 75(4) and the principles of natural justice, therefore, the demand order passed ex parte under Section 73 in such circumstances was unsustainable and liable to be set aside.
Ujjawal Agarwal, accused of ineligible Input Tax Credit use under the Assam GST Act, secures regular bail from Gauhati High Court, which cited the duration of custody and procedural deficiencies in the arrest authorization.
The GST portal will bar return filing (GSTR-1, 3B, 9/9C, etc.) after three years from the due date, effective from the November 2025 tax period. File all outstanding returns now.
