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 ...
Delhi HC quashes GST registration cancellation due to vague SCN that lacked details of alleged fraud or misstatement, violating principles of natural justice.
Calcutta HC overturns bank account attachment order and restores GST appeal for Shishir Kumar Roy, citing illness-related delays.
Calcutta HC directs restoration of GST registration for Santu Das, provided returns and dues are settled, despite non-filing of returns.
Madras High Court remands the 2017-18 assessment case against Diamond Cargo Movers, allowing a fresh order after a 25% tax deposit within 30 days
Allahabad HC dismisses Elica Sales’ petition against ₹37L GST demand as they failed to produce required documents and pleadings
Madras HC orders GST department to review 14.5% interest on reseller and resolve refund claim, instructing timely disposal of rectification application
Madras High Court rescinds GST assessment order due to delayed GSTR 3B filing, upholding recent amendments allowing extended filing deadlines.
SC clarifies Input Tax Credit under Section 17(5) of CGST Act for immovable property construction, defining plant & machinery eligibility for ITC.
The Supreme Court clarifies ITC on commercial properties under CGST, applying the functionality test to determine if a building qualifies as “plant or machinery.”
Explore how new GST Invoice Management System (IMS) impacts businesses, handling invoice disputes, input tax credit and compliance challenges under GST.
