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 article highlights common GST filing errors such as mismatches and incorrect ITC claims. The key takeaway is that proper reconciliation and compliance can prevent penalties and scrutiny.
Section 8 clarifies how GST applies to bundled supplies by distinguishing between composite and mixed supplies. The classification directly impacts tax rates, making correct identification crucial for compliance.
Courts have ruled that Section 125 applies only where no specific penalty exists under GST law. Using it alongside other penalty provisions amounts to double penalisation and is legally unsustainable.
The law clearly prohibits penalties for minor breaches, yet officers continue imposing heavy fines on small taxpayers. Courts have repeatedly intervened, emphasizing proportionality and fairness in penalty imposition.
Excel-based GST Set-Off Tool aligned with 19 Feb 2026 advisory enables flexible IGST liability adjustment using CGST and SGST ITC, including RCM and opening ITC balances for accurate GSTR-3B computation.
The issue involved cancellation of GST registration without proof of proper service of notice. The Court held the order invalid and remanded the matter for fresh consideration.
The court held that issuing multiple demand notices for a single adjudication order is improper. It directed issuance of a composite notice to enable a single appeal.
The court held that passing an assessment order without granting personal hearing violates principles of natural justice. It set aside the order and remanded the matter for fresh consideration.
The Court held that cancellation for non-filing of returns can be reconsidered if the taxpayer files pending returns and clears dues. Authorities must examine such applications under Rule 22.
The Court held that blocking ITC without available credit in the ledger is beyond statutory powers. It ruled that negative blocking is impermissible and directed restoration of the credit.
