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 explains how GST composition scheme, exemption rules, and time of supply provisions work in practice. It highlights co...
Goods and Services Tax : The GST Invoice Management System (IMS) promises stronger ITC reconciliation, fraud prevention, and invoice-level transparency. Ho...
CA, CS, CMA : The article summarizes important notifications, circulars, judicial rulings, and regulatory changes issued between 11–17 May 202...
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 : 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 ...
The Gauhati High Court has ruled that a summary of a show cause notice is not a valid substitute for a formal notice under Section 74(1) of the CGST Act. The court quashed an order against Air Transport Corporation Assam, reinforcing a prior ruling.
The Madras High Court directed Sri Mahalakshmi Construction to deposit 5% of the disputed tax from its Electronic Cash Register to secure a final hearing, as the petitioner had failed to attend previous hearings.
The Madras High Court ruled that the Commercial Tax Department can initiate proceedings to void the sale of a property if the original owner had sales tax arrears, citing Section 53 of the Transfer of Property Act.
Madras High Court has quashed Section 73 assessment orders, ruling that belated GST Input Tax Credit claims made before November 30, 2021, are valid under Section 16(5).
Delhi High Court allows MCM Construction to proceed with service tax appeal by waiving balance pre-deposit, citing substantial prior payments and judicial precedents.
The Himachal Pradesh High Court has set aside a GST order against Chander Mukhi Resorts, ruling that the company was not given a mandatory personal hearing.
Calcutta High Court overturns GST registration cancellation for Balaji Polycon, citing physical verification confirming business existence and directing restoration.
The Jammu & Kashmir High Court ruled against the imposition of a penalty on Reliance Jio for bypassing a commercial check post, stating the Entry Tax Act lacks a specific provision for such an offense.
Madras High Court directed Britannia to appeal its flavored milk GST classification. The court cited a binding precedent and ordered bank account unfreezing.
The Uttarakhand High Court has allowed a business to apply for the revocation of its GST registration despite missing the deadline, citing the complexity of the law.
