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 Jharkhand High Court upheld a GST penalty for Pratik Enterprises, citing a discrepancy between the loading point in the E-Way bill and the actual location, supported by GPS data.
Madras HC: GST Dept Must Grant Time for Documents Madras High Court mandates GST department to grant time for submitting additional documents when requested, upholding natural justice principles in Tvl Ashta Gold case.
Allahabad High Court grants anticipatory bail to Tanveer Asharaf in a case of delayed tax payment, citing no embezzlement and previous deposit.
Allahabad High Court quashes GST registration cancellation for lack of stated reasons, citing judicial precedents that mandate reasoned orders and allow for fresh adjudication.
The Madras High Court addressed a GST payer’s claim of overlapping jurisdiction between Central and State authorities, finding no such case but granting partial relief.
Allahabad High Court set aside GST orders against Native Estate Pvt. Ltd., citing a denial of proper hearing before the Section 73 assessment and subsequent appeal dismissal.
Madras High Court directs re-admission of GST appeal by Tvl. Bullmenn Motors, condoning 70-day delay due to managing partner’s medical treatment.
Allahabad High Court rules mere absence of activity at a business’s principal place does not imply fake invoices or disproven goods ownership.
Calcutta High Court’s Division Bench ruled on a penalty under Section 129 for an expired e-way bill, reducing it to a notional amount after finding no intent to evade tax.
Delhi High Court rules provisional bank account attachment invalid once GST appeal is filed & pre-deposit made, citing Section 107(7) and Supreme Court precedent.