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 discusses how GST authorities are increasingly reversing ITC based on upstream NGTP allegations without proving fraud ...
Goods and Services Tax : The article explains common objections raised during GST departmental audits under Section 65, including ITC mismatches, GSTR reco...
Goods and Services Tax : The article explains how rigid GST compliance and fear of penalties are pushing small businesses back into cash transactions. It s...
Goods and Services Tax : The new Invoice Management System (IMS) will introduce real-time invoice matching and automated ITC verification under GST. Busine...
Goods and Services Tax : This article explains updated GST rates, ITC rules, SAC classifications, and compliance requirements applicable to hotels and hosp...
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 : 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 : Bombay High Court observed that payments made while search proceedings are continuing may not automatically qualify as voluntary d...
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 Court found that the appellate authority rejected the appeal solely on delay without examining the reasons provided. It held that such non-consideration renders the order unsustainable and directed fresh adjudication.
The Court emphasized the need for fair opportunity before finalizing tax demands. The petitioner was allowed to respond to the show-cause notice in fresh proceedings.
The issue involved denial of refund on the ground that services were intermediary in nature. The Court held that absence of findings on the agreement and nature of services invalidated the order. The matter was remanded for fresh adjudication with proper analysis.
The issue was whether ITC is available on GST paid for leasehold rights used to build a plant. The ruling held ITC is blocked as the expense is linked to construction of immovable property, with capitalisation being the key factor.
The Allahabad High Court allowed appeal filing before the GST Tribunal after its constitution. It held that appeals filed by June 30, 2026, must be accepted without limitation objections.
The issue was rejection of a GST appeal for non-payment of pre-deposit. The Court held that the appellant must be given an opportunity to deposit and have the appeal decided on merits.
The issue involved penalty imposed for alleged GSTIN discrepancy in transit goods. The Court held that payment concludes proceedings but allowed appeal without further pre-deposit.
The issue involved taxation of intermediary services based on supplier location. The amendment shifts place of supply to recipient location, enabling export benefits and zero-rating.
The issue is how GST can support inclusive growth and economic transformation. The analysis highlights that GST 2.0 reforms will simplify compliance and boost MSME participation.
The issue was denial of export benefits due to place of supply rules for intermediaries. The amendment allows such services to qualify as exports, improving global competitiveness.
