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 ...
Uttarakhand HC permits revocation of GST cancellation if dues, penalties, and interest are paid. Petitioner granted two weeks to apply under Section 30 of CGST Act.
Orissa HC condones delay in revocation application, allowing GST registration restoration upon full payment of dues, penalties, and compliance with formalities.
Jharkhand High Court dismisses petition against GST registration cancellation due to delay in appeal filing. Highlights CGST Act’s strict timelines for appeals.
Madras High Court revokes GST registration cancellation for Blue Moon Cool Systems, subject to filing pending returns and scrutiny of Input Tax Credit claims.
The article analyzes the key GST provisions for e-commerce, focusing on regulatory frameworks, compliance requirements, and associated challenges. It examines how the indirect tax reform addresses jurisdictional complexities, enhances tax administration, and streamlines compliance in the digital economy.
Madras High Court upholds GST demand order, ruling that service via common portal is valid under TN-GST Act. Appeal rights remain subject to limitations.
Allahabad High Court quashes GST registration cancellation of Precitech Engineers, citing lack of hearing opportunity and procedural violations, remanding for reconsideration.
Allahabad High Court sets aside GST registration cancellation of Assaka Powerinfra Pvt Ltd due to lack of hearing opportunity, remanding the case for reconsideration.
Kerala High Court dismisses K.U. Niyas’ plea against GST demand notices, ruling late return filing invalid. Grants six weeks for appeal before recovery action.
Madras High Court ruled that the validity of service of notice is a factual question best addressed by the appropriate appellate authority rather than under writ jurisdiction.
