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 : 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 : Bombay High Court observed that payments made while search proceedings are continuing may not automatically qualify as voluntary d...
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 ...
The court ruled that cancellation was unsustainable where authorities ignored documents and passed non-speaking orders. It emphasized that decisions must reflect application of mind and proper evaluation of evidence.
This article explains why GST registration is not limited to turnover thresholds. It highlights transaction-based triggers that can mandate registration even for small businesses.
The article highlights how aggressive GST actions impact genuine businesses. The key takeaway is the need for balanced enforcement and protection of bona fide taxpayers.
The issue was whether a taxpayer could seek revocation after missing the prescribed timeline due to portal restrictions. The Court allowed manual filing and directed authorities to consider the application on merits.
The issue was mismatch between Section 74 mentioned in summary and penalty imposed under Section 73. The Court allowed rectification by approaching the proper officer without examining merits.
The issue was whether tax demand can exceed the amount and scope mentioned in the show cause notice. The Court held that such excess demand violates Section 75(7) and directed rectification through proper procedure.
Understand the mandatory GST compliances when closing a business, including return filing and tax on stock. The guidance clarifies liability calculation and procedural requirements.
The Court ruled that limitation under Section 54 cannot bar refund of mistakenly paid GST. It held that excess tax collected without authority violates Article 265 and must be returned.
The court refused to entertain a constitutional challenge raised to bypass limitation. It allowed filing of appeal with delay condonation subject to conditions.
The court declined to examine the constitutional validity of Section 16(2)(c) in absence of clear factual basis. It held that disputed facts must be examined through statutory appellate remedies.
