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 ...
GST Rules 42 & 43 mandate ITC reversal for common credit related to exempt supplies. Zero-Rated Supplies (exports, SEZ) are excluded from the reversal calculation.
The Invoice Management System (IMS) ends automatic ITC population in GSTR-3B from Oct 2025. Taxpayers must Accept, Reject, or Pend B2B invoices via the GST portal.
Summary of GST 2 reforms (3.9.25), including rate rationalization to 5%/18%. Details Section 14 Time of Supply rules, provisional refunds, and simplified registration.
Download free e-book GST Rate Finder on Goods in India. A complete ready reckoner on GST rates, RCM, E-Way Bill, ITC, Compensation Cess, Handicrafts, Offences & Penalties under India’s evolving GST regime.
Gauhati High Court directs GST authorities to consider the restoration of a cancelled GST registration, even after the 270-day limitation period, provided the taxpayer furnishes all pending returns and pays dues, interest, and late fees.
Jharkhand High Court set aside an order disallowing Rs. 30.29 lakh in Input Tax Credit (ITC) for the period 2018-19. Court quashed order because a new provision, S. 16(5) of CGST Act (inserted by Finance Act, 2024
The Calcutta High Court dismissed a writ petition by GSPS Developers Private Limited challenging the attachment of its bank account under the GST Act.
The Uttarakhand High Court’s recent judgment in the Puran Singh case sets a clear precedent for the revocation of GST registrations cancelled due to non-filing of returns.
The Orissa High Court quashed an ex parte assessment order under Section 73 of the GST Act against OLA Fleet Technologies Private Limited,
The Andhra Pradesh High Court allowed the petition of R K I Builders Private Limited, setting aside the retrospective cancellation of its GST registration from 01.07.2017.
