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 ...
A BPCL vendor successfully challenges GST detention for MPD machines in transit. The court found no tax evasion as e-way bill was generated before detention order and goods were for stock transfer, not sale.
Gujarat High Court strikes down CGST Rule 96(10), enabling exporters to claim IGST refunds regardless of duty-free imports. This ruling upholds constitutional rights, promotes export competitiveness, and ensures tax neutrality for businesses.
Delhi High Court sets aside a GST demand order against B R Ceramics, directing appellate review. The validity of key GST notifications remains sub-judice in Supreme Court.
The Punjab and Haryana High Court granted bail to Arvind Kumar in a GST fraud case, citing insufficient incarceration, clean antecedents, and co-accused’s bail.
Gujarat High Court allows a petitioner to file overdue GST returns and revokes registration cancellation after tax liability, including interest, was discharged.
Delhi High Court sets aside GST orders against Charu Overseas, remands case for fresh hearing, and awaits Supreme Court’s decision on validity of tax notifications.
Delhi High Court dismissed Techno Canada Inc.’s writ petition challenging an excess ITC demand involving alleged fraud, stating that an appeal under Section 107 of the CGST Act is the appropriate remedy for factual and legal disputes.
Madras High Court rules the 60-day period under Sec 62(2) of GST Act for filing returns after a best judgment order is directory, not mandatory.
Madras High Court held that restrictions imposed under Rule 36(4) of the Central Goods and Services Tax (CGST) Rules, 2017 and Tamil Nadu Goods and Services Tax (TNGST) Rules, 2017 is not violative of Article 14 of the Constitution of India. Accordingly, writ petition dismissed.
Maharashtra grants Tata Motors Passenger Vehicles Ltd. an e-way bill waiver for road testing of vehicles, subject to specific documentation and procedural compliance.
