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 ...
GSTN confirms GSTR-9/9C filing for FY 2024-25 is active on the GST portal since October 12, 2025. Filing requires all GSTR-1 and GSTR-3B returns for the year to be submitted first.
Jharkhand High Court in Maa Kalyani Electrical Vs Union of India set aside an appellate order that rejected an appeal on ‘functus officio’ grounds. The court held that since the original dismissal was only for failure to make a mandatory pre-deposit, not on merits, the authority wasn’t functus officio after the deposit was subsequently made.
Gauhati High Court held that initiation of proceedings under section 73 of the CGST Act, 2017 without issuing Form GST ASMT-10 as prescribed under section 61 of the CGST Act, 2017 is invalid. Accordingly, held that action is contrary to the provisions of law.
Tamil Nadu GST AAAR upholds AAR ruling that TR-6 challans, even with Customs letters or SVB orders, do not qualify as eligible documents for Input Tax Credit on import IGST. Only re-assessed Bills of Entry allow ITC, subject to Section 16(4) time limits.
Tamil Nadu AAR permitted withdrawal of an advance ruling application after 56th GST Council meeting rationalised tax rates, rendering applicant’s query on effluent removal charges unnecessary.
Tamil Nadu AAR rules on GST liability for K L N Sourashtra College providing hostel and food services to another higher education institution under a B2B contract, concluding the supplies are taxable at 18%.
AAR rejected applicant’s plea on classification and exemption for bio-mining services, citing Section 98(2) which bars admission when proceedings on same issue are already underway.
Tamil Nadu AAR ruled that refined rice bran oil, even if marketed as ‘lamp oil,’ retains its classification under HSN 1515 90 40 and attracts the applicable GST rate, as classification depends on essential character.
Tamil Nadu AAR ruled that ONGC’s Minimum Guaranteed Off-take (MGO) charges, levied on GAIL for short-lifting gas, are liquidated damages for breach, not liable to GST.
Karnataka HC rules GST provisional attachment requires mandatory initiation of specific proceedings (Sec 83). Pre-decisional hearing isn’t required, but summons alone is insufficient.
