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 HC upholds GST registration cancellation, citing non-occupancy of declared business premises and adherence to Section 29 personal hearing rules.
Allahabad High Court disposes of Shree Dev Builders’ petition seeking waiver of GST interest and penalty, directing compliance with assessment and appellate remedies.
The Delhi High Court, in Purshottam Ray vs CGST, rejected a writ challenging a massive GST demand in a bogus invoice scam, directing the petitioner to file a delayed appeal.
The Allahabad High Court granted a stay on proceedings against Maa Vindhya Vasini Tobacco challenging a GST levy calculated on a compounded basis using assumed manufacturing capacity.
The Chhattisgarh High Court dismissed a review petition filed by Kunal BSBK Joint Venture seeking GST reimbursement from the Chhattisgarh Housing Board, holding that the petition lacked an error apparent on the record and was an attempt to re-argue the contractual dispute.
The High Court allowed a writ petition, ruling that the mere expiry of an e-way bill due to an unforeseen vehicle breakdown and subsequent transshipment of goods does not, in itself, establish an intent to evade tax under Section 129(3) of the GST Act.
The Delhi High Court relegated Ortho Clinical Diagnostics to the statutory appellate remedy under Section 107 of the CGST Act to challenge a ₹39.82 crore GST demand and penalty based on the classification of reagent and equipment supplies as ‘mixed supply’ at the highest rate of 18%.
Form GST ASMT-10 plays a central role in this scrutiny process. It is used by the tax authorities to formally notify registered taxpayers about observed discrepancies in their returns, and to provide a chance to explain or correct them before any further action is taken.
Allahabad High Court rules in Singhal Iron Traders v. Addl. Commissioner that ITC cannot be denied when purchases were made from a registered dealer and tax was paid.
Highlighting the consistency of its judicial stand, the AP High Court ruled that the non-issuance of a prior notice under CGST Rule 142(1A) vitiates the entire assessment process.
