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 ...
Explore key GST rulings: supplier liability, assessment notices, interest on delayed returns, revocation of registration, rectification, penalties, and more.
Get ready for year-end with this comprehensive GST checklist! Reconcile, verify, settle liabilities, renew LUT, and stay proactive for a smooth transition.
Madras High Court rules that actions by counterparts lack jurisdiction without cross-empowerment notification. Analysis of TVL. Vardhan Infrastructure vs Special Secretary case.
Stay informed with the latest updates from CBIC – SOP for election vigilance, revenue collection efforts, anti-smuggling operations, and commendable achievements.
Discover insights from the recent GST Council conference, combating tax evasion, revenue growth, and strategies for fraud prevention. Stay informed with our detailed analysis.
Explore the discretion of the Appellate Authority under the CGST Act 2017 to allow appeals beyond the limitation period. Detailed analysis of a Calcutta High Court case and its implications.
Explore the Delhi High Courts ruling granting 6% interest under Section 56 of the CGST Act on delayed GST refunds, ensuring statutory entitlement for taxpayers.
Explore the significance of personal hearings under GST Section 75(4), backed by judicial precedents, ensuring fairness in assessments. Learn how adherence to natural justice principles strengthens the integrity of the process.
Rajasthan High Court clarifies that issuance of summons under CGST Act isn’t barred by initiation of proceedings by State Authorities. Detailed analysis of Rais Khan case.
Delhi High Court quashes GST order against Suresh Kumar Jain, citing lack of opportunity for a personal hearing and insufficient consideration of the petitioner’s reply.