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...
Krishan Traders’ plea for cancellation of GST registration due to business closure is partially granted by Delhi HC, with modified cancellation date and conditions.
C & R Hotels Pvt. Ltd. gets additional time to appeal a penalty imposed under Section 45A of the KGST Act as Kerala High Court intervenes, ensuring due process.
Delhi High Court stays proceedings against misuse of DVAT registration for wrongful GST ITC availment in the case of Aakash Gupta vs. Commissioner.
Delhi High Court nullifies an ambiguous Order-in-Appeal dismissing GS Exim International LLP’s appeal against a GST refund rejection. The court orders a fresh hearing for a fair decision.
Allahabad High Court rules on electronic CGST appeals, stating no need for self-certified copies under Rule 108. A landmark decision for digital filings.
Allahabad High Court emphasizes fair tax collection in Hawkins Cookers Ltd. case, quashing penalty for a clerical error in E-Way bills. Read the detailed analysis.
Explore the detailed analysis of the case between Atlas Cycles Haryana Ltd and State of U.P. regarding the necessity of personal hearing under the U.P. G.S.T. Act. Find out why the impugned order was set aside and what steps are to be taken next.
Allahabad High Court rules in M/s. Falguni Steels v. State of UP case, penalties cannot be imposed for mere technical errors without intent to evade tax. Learn more.
Read about Madras High Court’s ruling in Ingram Micro India v. State Tax Officer. Assessment order quashed due to failure in considering crucial documents and Chartered Accountant’s certificate.
Learn how unregistered buyers can claim tax refunds on cancelled construction agreements. Understand eligibility, procedure, and relevant GST provisions.
