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 : 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 : High Court ruled that a GST order could not survive where SCN did not specify date, time, or venue for personal hearing. Judgment ...
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 ...
Explore the need for clarification or amendment to Section 78 of the GST Act regarding recovery proceedings. Learn about the challenges faced by taxpayers and the potential solutions.
GST impact on credit note issued considered as ITC and shown in wrong tables. No revenue loss. Madras HC quashed the order and directs the authority to properly consider the taxpayer’s explanation
Discover how the Orissa High Court ruled in favor of BPD Steel Syndicate Pvt. Ltd. vs Union of India, allowing a stay on recovery proceedings due to the non-constitution of the Appellate Tribunal.
Explore how Madras High Court quashed Assessment Order when Assessee incorrectly reported turnover in GSTR-1 but correctly in GSTR-3B. Full analysis & implications.
Read the full text of the judgment/order by Madras High Court quashing an assessment order due to procedural irregularities. Learn about contesting tax demand with 10% pre-deposit.
Delhi High Court mandates re-adjudication of flawed GST assessment order due to failure to consider detailed reply of assessee. Read the full judgment here.
Delhi High Court sets aside demand order under Section 73 of CGST Act, citing absence of prior show cause notice. Detailed analysis of the judgment provided.
Discover how Madras High Court provides a chance for Tvl. Shriniwas Impex to contest penalty despite lacking E-way bills or lorry receipts. Full text judgment included.
Learn from the Telangana High Courts judgment in Rays Power Infra Pvt. Ltd. v. Superintendent of Central Tax that paying tax liability with interest before receiving a show cause notice prevents further penalties
Delve into the realm of corporate guarantees in the GST domain. Learn about their nature, GST applicability, and implications for Indian and foreign entities.
