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 ...
Patna High Court didn’t entertained the writ application filed against ex-parte assessment order passed under GST due to availability of alternative statutory remedy of appeal before Tribunal. Accordingly, writ dismissed.
Madras High Court rules that issuing a single GST show cause notice for multiple financial years is impermissible, citing Sections 73 & 74 and procedural hardships for taxpayers.
Understand GST (RCM) and TDS implications for Indian companies importing software services from foreign vendors, including place of supply and FTS rules.
The West Bengal Authority for Advance Ruling rejected KANISKA Engineering Industries LLP’s application concerning Input Tax Credit on warehouse construction due to non-prosecution.
The West Bengal AAR ruled that Webel Support Multipurpose Service Cooperative Society Limited, a sub-contractor, is not eligible for GST exemption on pure labor services to NKDA via WTL.
The Supreme Court dismissed an SLP, affirming an interim High Court order that limits Input Tax Credit blocking to 10% of the demand under Rule 86A of CGST Rules.
Bombay High Court rules no GST law prohibition on transferring Input Tax Credit between amalgamating companies located in different states, enabling seamless credit flow.
The Gujarat High Court set aside GST demand notices and orders against a dissolved company, ruling that proceedings cannot be initiated against a non-existent entity
Telangana High Court dismissed a writ petition challenging a bank attachment linked to an unappealed GST order, stating voidable orders must still be challenged.
Kerala AAR allows Nitta Gelatin ITC on fresh water and effluent storage tanks, classifying them as “plant and machinery” based on functionality for manufacturing.
