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 : This article explains the composition levy scheme under Section 10 of the CGST Act, including eligibility, tax rates, compliance o...
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 : 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 : GSTN has launched a standardized Annexure-B Offline Utility for refund applications involving accumulated ITC to enable automated ...
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...
Discover the jurisdictional limits of the Superintendent in tax orders, as highlighted by a recent ruling by the Allahabad High Court in the case of Mansoori Enterprises v. Union of India.
Discover the classification of services provided under an EPC contract with M/s Vedanta Limited by the Rajasthan AAAR, upheld under SAC Heading No. 9954.
Explore the detailed analysis and conclusion of the GST AAAR Tamil Nadu ruling regarding the correct classification of clear float glass under CTH 7005 1090. Understand the key arguments, findings, and industry precedents discussed in the appeal.
Read the full text of the ruling by Authority for Advance Ruling, Tamil Nadu regarding GST implications on service charges, wages, and related payments by First Choice Outsourcing Services.
Dive into the detailed analysis of Virat Agencies Vs State of U.P. case from the Allahabad High Court, covering objections, violation of natural justice, and the final verdict.
Navigate the complexities of GST for hotels, restaurants, and catering services with this comprehensive guide. Learn about applicable rates, Input Tax Credit, and benefits of the Composition Scheme.
Understand the procedures for voluntary tax compliance under Sections 73 and 74 of the KSGST Act, 2017. Detailed analysis of Circular No. 6/2024 by the Office of the Commissioner.
Learn about the guidelines for numbering Appellate & Revisional Orders under Sections 107 & 108 of SGST/CGST/IGST Act. Ensure compliance & track through litigation cycles.
Explore the authorization of Revisional Authorities under Section 108 of KGST Act 2017. Learn about designated officers, procedures, and implications.
Explore the judgment of Vel Steel Tubes vs. Asst. Commissioner (ST) from Madras High Court, addressing the necessity of a personal hearing in GST assessment cases.
