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 examines how denying ITC to genuine buyers due to supplier tax default creates constitutional and commercial concerns ...
Goods and Services Tax : This article discusses GST compliance for service providers eligible for the QRMP scheme up to ₹5 crore turnover. It clarifies w...
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 : 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 ...
Delhi HC quashes ₹2.25 crore GST demand, citing a natural justice violation after the Adjudicating Authority denied an adjournment request and passed an ex-parte order.
Court observed that mere compliance by portal upload cannot replace genuine service of notice and directed reassessment after giving the taxpayer a fair hearing.
This case highlights how delays in filing appeals against adverse GST orders weaken the department’s legal position. It underscores that prompt scrutiny and timely appeals are essential to protect government revenue.
Karnataka High Court holds Amazon Development Centre’s support services to foreign affiliates qualify as export of services under IGST Act, directing refund of ₹3.25 crore ITC with interest.
Recent High Court rulings state GST Section 129 penalties require intent to evade tax, not just technical or typographical errors. Analysis of key judicial precedents.
GST slabs consolidated to 5% and 18% in Sep 2025. Simplification aims to boost consumer demand, lower prices, cut MSME costs, and accelerate India’s GDP growth.
Delhi High Court set aside a Rs.20 Cr GST demand, holding that ITC refund on exports cannot be denied if total foreign exchange proceeds are realized, even if FIRCs don’t match invoices transaction-by-transaction.
Section 15(3)(b) mandates ITC reversal for post-supply discount relief. Recent GST Council proposed dropping the pre-agreement rule, and the CA certificate requirement is withdrawn.
Rajasthan HC rules bilateral contracts with a foreign entity are ‘export of services,’ not ‘intermediary’ under GST, entitling the Indian supplier to an IGST refund.
The Delhi High Court mandates refund with statutory interest when a taxpayer’s GST refund is wrongly adjusted against an outstanding liability that was subsequently cancelled.
