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 ...
Calcutta High Court voids GST assessment and appeal dismissal for Ram Kumar Sinhal, citing violation of natural justice, improper notice communication via GST portal, and condonable delay.
The Supreme Court of India dismissed a challenge to the retrospective application of an amended GST Rule 89(5) for Inverted Duty Structure (IDS) refunds, affirming a Gujarat High Court judgment.
Gauhati High Court directs immediate restoration of a resort’s GST registration, cancelled due to non-filing, contingent on filing pending returns and paying all statutory dues.
Orissa High Court held that writ against blocking of Input Tax Credit [ITC] under rule 86A of the Central Goods and Services Tax Rules [CGST Rules] not entertained as reply of the petitioner is pending adjudication. Accordingly, writ dismissed.
Madras High Court directed petitioner to deposit 15% of the disputed tax amount and granted time to furnish reply to the GST show cause notice. Accordingly, writ petition disposed of.
Madras High Court held that Input Tax Credit which is barred by limitation in terms of section 16(4) of the Central Goods and Services Tax Act, 2017 is available in case the same is within period prescribed in terms of section 16(5) of the Act.
Calcutta High Court clarifies Section 73 & 74 GST notices are distinct. Quashes double demand on ITC, upholds RCM demand clarity in Sayan Biswas case.
Bombay High Court criticises UIDAI, banks, and tax authorities over five-year delay in addressing Aadhaar-PAN identity fraud against a Mumbai trader.
Patna High Court dismisses writ petition in Rs 3 crore ITC fraud case involving multiple GSTINs and NIL returns, stating no prima facie grounds for intervention under Article 226.
Kerala High Court rules assessment proceedings against a deceased person are invalid if notice isn’t served to legal heirs under Section 93 of the CGST Act.
