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 Court extended interim relief to contractors as the classification of Delhi Jal Board as a local authority is under consideration. The final GST rate applicable to contracts will depend on this determination.
The Court held that while detention proceedings may continue, authorities must consider provisional release of goods under Section 67(6). It directed issuance of a reasoned order without examining merits.
The Court stayed GST proceedings while examining if Delhi Jal Board qualifies as a local authority. The outcome will determine applicable GST rate on works contracts.
The High Court held that ITC cannot be denied solely due to delay in claiming it after retrospective amendments to GST law. The matter was remanded for fresh adjudication on other conditions.
The Court held that cancellation for non-filing of returns can be reconsidered if the taxpayer files pending returns and clears dues, directing authorities to consider restoration.
The court held that jurisdiction existed when the order was passed post-circular. It upheld penalties for fraudulent ITC and fake invoices, rejecting the jurisdiction challenge.
The Court quashed the order passed without response, allowing reconsideration after deposit and hearing. It emphasized the need for fair opportunity before adjudication.
The Court held that refund rejection on limitation grounds was invalid as authorities failed to consider the Supreme Court’s COVID-related exclusion period. It directed fresh adjudication with hearing.
The Court held that a summary in Form DRC-01 cannot substitute a proper show cause notice under Section 73. Proceedings initiated without a valid SCN were set aside as contrary to law.
The Court allowed the assessee to seek restoration even after delay in filing revocation application. It held that compliance with pending returns and payment of dues enables reconsideration under Rule 22(4).
