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 ...
Allahabad High Court ruled that GST tax and penalties cannot be imposed for e-way bill issues if there’s no tax evasion intent and the bill was generated before detention.
The Bombay High Court set aside a GST recovery notice issued to a bank, ruling that the taxpayer must receive prior notice and an opportunity to dispute liability under Section 79(1)(c) of the CGST Act.
The Madras High Court directed a fresh GST assessment, citing a violation of natural justice when a taxpayer’s emailed reply was ignored and no personal hearing was granted.
Explore the prolonged delays in operationalizing India’s GST Appellate Tribunal (GSTAT), its impact on taxpayers and High Courts, and ongoing challenges despite recent appointments.
West Bengal extends the GST audit completion deadline for the 2021-2022 period to August 22, 2025, due to delays in document submission.
Gauhati High Court held that order cancelling GST registration without providing reasons for cancellation of the same is a non-speaking order. Accordingly, order is liable to be set aside and quashed.
Karnataka High Court held that absence of three persons straightaway rule out the agreement from the scope of intermediary services. Thus, refund granted as independent services provided qualifies as export of services u/s. 2(6) of IGST Act.
Calcutta High Court rules on ITC reversal, stressing strict adherence to Rules 42 & 43. Tax authorities must follow procedure; taxpayers get a chance for reconciliation.
Understand intermediary services under GST in India, including their definition, tax implications, and the challenges in cross-border transactions. Learn from advance rulings and CBIC clarifications.
Madras High Court sets aside an ex-parte GST order, emphasizing that portal-only notice isn’t effective if unresponded to, mandating other service modes.
