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 : Punjab and Haryana High Court granted regular bail to an accused linked to alleged fake GST billing and forged documents. The Cour...
Goods and Services Tax : Gujarat High Court upheld confiscation proceedings under Section 130 after noting that goods were transported without an e-way bil...
Goods and Services Tax : The Andhra Pradesh High Court held that GST recovery proceedings under Section 79 can be initiated against a bank after an assessm...
Goods and Services Tax : The Allahabad High Court considered a challenge to amended CGST provisions restricting ITC despite valid invoices and payment of t...
Goods and Services Tax : Kerala High Court ruled that authorities must determine both whether the payment amounts to a supply under Section 7(1) and whethe...
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 ...
In Roshan Fruits India Pvt Ltd vs Assistant Commissioner (ST), Madras High Court directs GST Dept to dispose of rectification petition regarding ITC availed within 1 month.
Delhi High Court directs modification of GST registration cancellation, now effective from the date of the show cause notice, with detailed analysis.
The court, after thorough consideration of submissions, documents, and evidence, upheld its original judgment, emphasizing the limited scope of review jurisdiction. It highlighted that review does not entail a rehearing or appeal but requires an error apparent on the face of the record, which was absent in this case. Therefore, the review petition was dismissed.
केंद्र सरकार द्वारा सेवानिवृत्त न्यायाधीश संजय कुमार मिश्रा को वस्तु एवं सेवा कर अपीलीय न्यायाधिकरण (GSTAT) का अध्यक्ष नियुक्त किया गया है। इस कदम का उद्देश्य व्यवसायों से संबंधित विवादों के समाधान को कुशलतापूर्वक सुव्यवस्थित करना है।
Explore significance of Phrase Inter Alia in Circular No. 64/38/2018-GST and its implications on penalties under Section 129 of CGST Act 2017.
Understand the time limit for re-availment of Input Tax Credit (ITC) under GST law. Explore the legal provisions, scenarios, and expert analysis on this crucial aspect.
Kerala High Court quashes GST assessment order due to procedural flaws. Detailed analysis of Teena Jacob vs State Tax Officer case.
Delhi High Court overturns rejection of GST registration cancellation due to lack of mention of personal hearing in notice. Full text judgment provided.
Madras High Court sets aside an order passed on the same date as the show cause notice, citing lack of natural justice. Analysis of Pithamber Distributors Vs Assistant Commissioner case.
Explore the impact of Justice (Retd.) Sanjaya Kumar Mishra’s appointment as President of GST Appellate Tribunal. Learn how the tribunal’s operationalization affects taxpayers’ appeal processes.
