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 ...
Kerala High Court rules that provisional attachment under Section 83 of CGST Act cannot extend beyond one year, and fresh attachment on the same facts is not allowed.
Madras HC allows Akshaya Meditech to file delayed GST appeal (210 days), accepting reason of notice/order only on portal. Orders additional 15% deposit (total 25%) to condone delay.
The Jharkhand High Court ruled against GST authorities for denying ITC solely on GSTR-2A mismatch, citing procedural violations and lack of a fair hearing.
Orissa High Court condoned delay in GST registration revocation, ordering consideration upon payment of all dues.
Punjab & Haryana HC allows rectification of GST orders under Section 16 amendments with retrospective effect. Taxpayers can apply until April 15, 2025.
CBIC sets grievance redressal process for GST registration rejections. Applicants can now email Zonal Chiefs to resolve ARN-based issues efficiently.
Odisha updates GST rules for appeals and applications, introducing electronic filing formats and withdrawal provisions before the Appellate Tribunal.
Learn about the new GST registration process in Sikkim, including biometric-based Aadhaar authentication and document verification at designated GSKs, effective May 1, 2025.
GSTN updates GSTR-1/1A reporting. HSN code reporting in Table 12 is mandatory (4/6 digits based on turnover). Table 13 (document details) is also now required.
India’s GST collections for April 2025 reached ₹2.36 lakh crore, a 12.6% increase YoY. Get a detailed state-wise breakdown and key highlights.