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 ...
Karnataka High Court quashes simultaneous GST proceedings by Deputy & Assistant Commissioners against Al-Tech Engineering for FY 2019-20, citing legal bar.
Understand GST implications on capital goods sale as per Section 18(6) and Rule 40(2). Learn about ITC calculation, quarterly reduction, and GSTR-1 reporting.
Writ petition against CGST Rule 96(10) omission impact on IGST refund order. Court examines rule deletion effect on pending GST proceedings.
Punjab and Haryana High Court rejects Sapphire Foods’ petition, stating company misinterpreted tax orders and must face DGGI probe on TRAN-1.
Madras High Court sets aside GST assessment order for Ramesh Agency, citing parallel proceedings and directing tax authorities to conduct fresh adjudication.
Overview of GST Section 17(5): Details on blocked Input Tax Credit (ITC) for vehicles, services, construction, personal use, and other restrictions.
The e-way bill (EWB) mechanism is a pivotal element in the GST regime, designed to track the movement of goods and curb tax evasion. While it has simplified inter- and intra-state transport documentation, non-compliance—intentional or inadvertent—can attract hefty penalties, including up to 200% of tax payable under Section 129 of the CGST Act, 2017. Based […]
Article analyzing Section 6 of CGST Act on cross-empowerment of GST authorities, implications of parallel proceedings, and judicial views.
Bombay High Court tells Payu Payments to respond to DGGI tax show cause notice, reinforcing legal principle of exhausting alternate remedies first.
Understand the GST Composition Scheme: eligibility, benefits, restrictions, rates, and compliance for small taxpayers in India under the CGST Act.
