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 ...
Section 74 GST provisions for ITC fraud disproportionately affect genuine dealers. Learn about compliance burdens, the need for robust documentation, and a proposed amnesty scheme to ease litigation and support honest taxpayers.
Understand India’s GST impact on import ocean freight. This summary covers IGST, Reverse Charge Mechanism (RCM), and landmark court judgments (Mohit Minerals, Agarwal Coal) that clarify tax liabilities for CIF and FOB imports, including refund implications for unconstitutional levies.
Learn about GST framework for intermediary services, legal provisions and expected reforms to alleviate tax burdens and boost cross-border trade facilitation.
Allahabad High Court overturns appeal dismissal, ruling GST pre-deposit through Personal Ledger Account valid, aligning with Madras HC’s Ford India precedent.
Madras High Court rules GST officers cannot rely solely on portal uploads if unresponsive. Orders fresh assessment after ex-parte order, stressing effective notice.
Madras High Court remits Udhagamandalam Municipality’s GST case back to the AO for re-examination, after an erroneous filing by a former auditor and unread notices.
The Allahabad High Court has set aside a GST order against Vedika Guest House, ruling that personal hearings are not mere formalities and emphasizing proper notice delivery and due process.
Delhi High Court dismisses Mahavir Metal House’s plea against ITC fraud demand, citing statutory appeal and precedents on jurisdictional limits.
Delhi High Court allows partial pre-deposit relief to Lala Shivanath Rai Sumerchand Confectioner Pvt Ltd in GST ITC dispute, remanding case for merits.
The Delhi High Court has directed Lala Shivnath Rai Sumerchand Confectioner Pvt. Ltd. to appeal an ITC demand, citing concerns over potential duplication in an order concerning a sweetmeat shop and restaurant.
