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 discusses how GST authorities are increasingly reversing ITC based on upstream NGTP allegations without proving fraud ...
Goods and Services Tax : The article explains common objections raised during GST departmental audits under Section 65, including ITC mismatches, GSTR reco...
Goods and Services Tax : The article explains how rigid GST compliance and fear of penalties are pushing small businesses back into cash transactions. It s...
Goods and Services Tax : The new Invoice Management System (IMS) will introduce real-time invoice matching and automated ITC verification under GST. Busine...
Goods and Services Tax : This article explains updated GST rates, ITC rules, SAC classifications, and compliance requirements applicable to hotels and hosp...
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 : 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 : Bombay High Court observed that payments made while search proceedings are continuing may not automatically qualify as voluntary d...
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 ...
The authority analysed whether an industrial plant is movable or immovable. It held that the plant, installed for long-term use and not marketable as a whole, is immovable property. Consequently, ITC on related inputs was denied.
Taxpayers faced issues filing appeals where adjudication orders showed zero demand. GSTN clarified that such system limitations require rectification before appeals can be filed.
The applicant sought clarity on refund eligibility after filing NIL claims but later withdrew the application citing procedural confusion. The authority disposed of the matter without ruling on merits.
The Authority held that rebates received from a bank on corporate card usage do not constitute a supply under GST law. Since there is no quid pro quo or consideration, such transactions are treated as money and are not taxable.
The Authority examined GST applicability on second-hand car sales but denied clear relief due to insufficient documentation. It held that margin-based valuation is conditional and requires strict compliance with Rule 32(5) and notification provisions.
The ruling addressed classification of biodiesel-HSD blends based on petroleum content. It held that classification depends on whether petroleum oil exceeds or falls below 70%.
The Authority ruled that pure labour services for construction of standalone residential units are exempt under GST. The decision is based on fulfillment of conditions under Notification 12/2017, including absence of material supply and applicability to single residential units.
Separate agreements for land and construction were treated as a single composite supply. Construction service was held as the principal supply for GST purposes.
The Authority held that structured emergency care training programmes do not qualify as charitable activities under GST law. Since the courses are professional training for a specific group, GST is applicable at 18%.
The Authority held that printing of question papers for universities is directly linked to the conduct of examinations. It ruled that such services fall under Entry 66(b)(iv) and are exempt from GST.
