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 ...
Madras High Court quashes GST assessment order due to retrospective amendment in Section 16 of CGST Act. Matter remanded for fresh consideration.
Learn about Input Service Distributor (ISD), its registration, credit distribution process, and compliance requirements under GST effective from April 1, 2025.
Starting from 1st April 2025, all GST-registered persons who have multiple GSTINs under the same PAN must register as an Input Service Distributor (ISD) for the distribution of Input Tax Credit (ITC). This amendment aims to streamline the ITC distribution process, ensure better compliance, and enable centralized credit management across different branches or locations of a business.
Understand the impact of GST ITC on immovable properties post the 55th GST Council Meeting, including changes to Section 17(5)(d) and its tax implications.
Introduction The Goods and Services Tax (GST) in India offers a simplified tax compliance option known as the Composition Scheme, designed for small taxpayers to ease their tax burden and compliance requirements. However, certain categories of businesses and manufacturers are restricted from opting for this scheme. A crucial aspect of this restriction applies to manufacturers […]
1 अप्रैल 2025 से GST नियमों में बदलाव होंगे, जिसमें मल्टी-फैक्टर ऑथेंटिकेशन, ई-वे बिल अपडेट और होटल व कार बिक्री पर कर परिवर्तन शामिल हैं।
Mere uploading of notices and orders on the GST portal might not be sufficient to fulfill the requirement of proper service, especially when it prevented assessee from being aware of the proceedings.
Jharkhand High Court held that rejection of refund of statutory pre-deposit merely because refund application was filed beyond section 54 of the Income Tax Act not justified as refund of pre-deposit is vested right of an assessee.
The petitioner is inter-alia, engaged in the manufacture and sale of edible oil. According to the petitioner, the rate of tax on output supplies made by the petitioner exceeds the rate of tax on input supplies.
Andhra Pradesh High Court invalidates GST order due to missing officer signature and DIN, citing precedent. Fresh assessment permitted under proper procedure.
