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 recent High Court ruling has annulled a GST order, citing a breach of natural justice. The tax authorities failed to provide a personal hearing before issuing the impugned order, despite the taxpayer’s requests for time to file a reply.
Madras High Court permits Star Brand Enterprises to contest a ₹69.62 lakh GST demand by filing a detailed reply, conditional on 25% pre-deposit, after their consultant filed a cryptic response.
Calcutta High Court rules GST authorities cannot debit taxpayer ledger once mandatory pre-deposit for appeal to Appellate Tribunal is paid.
Patna High Court held that demand cum show cause notice without pre-show cause consultation as per Master Circular No. 1053/02/2017-CS dated 10.03.2017 justified since petitioner has failed to furnish requisite return in Form ST-3.
Calcutta High Court held that once, the self-assessed tax as per Section 37 is included in the return furnished under Section 39 of the CGST Act, Section 75(12) of the CGST Act can no longer be invoked for recovery.
Patiala House Courts grants anticipatory bail to a director in a ₹75 crore fake GST ITC fraud case, emphasizing cooperation and documentary evidence.
Patna High Court held that delay of about three years in passing of service tax order with no reason explained for the delay is not justifiable. Accordingly, appeal is allowed and order is liable to be set aside.
GST TDS issues like mismatches, rate disputes, and deduction errors burden infrastructure firms. Invoice-wise reporting in GSTR-7 aims to streamline reconciliation.
Orissa High Court rules GST registration cannot be cancelled without proper evidence verification. Jay Jagannath Filling Station’s cancellation set aside.
1. Introduction In the era of digital transformation, education has seamlessly shifted from traditional classrooms to online platforms—webinars, e-learning modules, and virtual skill development programs are now the norm. However, this evolution has brought with it a critical policy question: Do these digital learning services qualify as “education” or are they merely “commercial training” subject […]
