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 Allahabad High Court ruled that misclassification of goods alone does not warrant a Section 129 penalty under U.P. GST Act, requiring refund of any deposited penalty.
Delhi High Court held that proper opportunity of being heard not got as petitioner was unaware about issuance of SCN which was uploaded on GST portal under ‘Additional Notices Tab’. Accordingly, matter remanded back and order set aside.
Calcutta High Court sets aside a GST order due to lack of personal hearing and unconsidered response, remanding the case for fresh adjudication.
West Bengal AAAR upholds PVC raincoat classification under HSN 3926 (plastics) with an 18% GST, affirming they are not woven textiles.
West Bengal AAAR ruled PVC raincoats are plastic (HSN 3926) with 18% GST, upholding the AAR decision against textile classification (HSN 6201).
West Bengal AAAR rules PVC raincoats are plastic (HSN 3926) with 18% GST, upholding the AAR decision against textile classification (HSN 6201).
The Madras High Court has invalidated a GST order against Rethinsamy Mahalingam, citing the tax officer’s failure to consider the assessee’s reply.
Calcutta High Court recently remanded a case involving DYS Impex Private Limited, ruling that GST Input Tax Credit (ITC) denial without considering the retrospective application of Section 16(5) of the WBGST/CGST Act, 2017, was unjustified. This decision impacts ITC claims for financial years 2017-18 to 2020-21.
Madras High Court condones a 32-day delay in filing a GST appeal, citing misplaced documents by the auditor as a genuine reason, and directs the Appellate Authority to hear the case on merits.
Punjab & Haryana High Court grants bail to Sarthak Jain, accused in a Rs 8.36 crore fake ITC case, noting five months’ incarceration and completed investigation.
