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 rules writ petitions cannot challenge tax intimations issued under Section 73(5) of CGST Act before a show cause notice is issued.
High Court rules GSTR-1 and GSTR-3B mismatch cannot justify rejecting GST registration cancellation. Respondents should process returns and issue an assessment order.
The Show Cause Notice to be issued in terms with Section 73 (1) of the Central Act or State Act could not be confused with the Statement of the determination of tax to be issued in terms with Section 73 (3) of the Central Act or the State Act.
Madras High Court rules that Tech Connect Retail can respond to GST notice before further action. Authorities directed to follow due process and provide documents.
Madras High Court held that cancellation of GST registration on account of non-carrying of any business not justified since business was temporary closed as proprietor had gone abroad during deepavali holidays.
AP High Court sets aside GST orders for missing officer’s signature and DIN. Fresh assessment allowed under GST Act, citing precedents and CBIC circulars.
Madras High Court allows GST registration revival if pending returns, taxes, and penalties are paid, following precedent from Suguna Cutpiece Centre’s case.
Orissa High Court permits revocation of GST registration, directing compliance with tax payments and formalities, following a similar precedent in Mohanty Enterprises.
Karnataka High Court nullifies GST order against Ebix Smartclass due to lack of notice. Case remanded for fresh proceedings with opportunity for defense.
Delhi HC rules CESTAT cannot dismiss an appeal for incorrect pre-deposit allocation when rules were unclear, directing a fresh hearing on merits.
