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 ...
Key GST issues faced by taxpayers, including registration delays, documentation challenges, appeal backlogs, and the need for policy clarity in the GST regime.
Madras High Court held that disciplinary proceedings initiated against Deputy Commissioner of GST is liable to be set aside since there was no negligence or omission on the part of the petitioner.
Kerala HC rules on GST appeal limitation, holding that ‘month’ under Section 107 of CGST/SGST Acts follows the British calendar system, allowing appeal reinstatement.
Madras HC sets aside order rejecting GST appeal due to limitation period misinterpretation, directing the appellate authority to reassess the filing period.
Patna High Court allows Platinum Ispat Industries to seek rectification of denied input tax credit under the revised GST provisions and government circular.
The Supreme Court dismisses the CGST Commissioner’s appeal against Deepak Khandelwal, finding no grounds for interference under Article 136.
Delhi High Court sets aside GST demand order against APN Sales & Marketing, citing lack of proper notice, and remands the case for reconsideration.
Calcutta High Court dismisses Jyoti Tar Products’ writ petition on denied ITC due to supplier’s cancellation, directing the petitioner to seek an appellate remedy.
Allahabad High Court upholds GST provisional attachment against Rajat Infra Developers, citing tax evasion. Petitioner may appeal under Section 74 of GST Act.
Article is an attempt to provide a detailed analysis of GST Amnesty Scheme under Section 128-A, strategic approaches for different scenarios and benefits to taxpayers & department.
