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...
Explore the Jharkhand High Court’s landmark decision directing DGGI to transfer GST investigation to State tax authority. Detailed analysis of Vivek Narsaria case and its implications
Reckitt Benckiser India Private Limited Vs Union of India & Ors (Delhi High Court) The Delhi High Court has upheld the validity of the anti-profiteering provisions under the Goods and Services Tax (GST) law, marking a significant development in India’s taxation landscape. The anti-profiteering provisions under the GST law were introduced to ensure that businesses […]
Explore the latest amendment by the Ministry of Finance to the CGST Act, adding 411069 to Table II, Serial Number 83. Stay informed on tax updates.
Read the detailed analysis of Calcutta High Court’s judgment in Arvind Gupta vs Assistant Commissioner of Revenue State Taxes, affirming GST Appellate Authority’s discretion to condone appeal delays beyond four months. Explore the implications and legal considerations.
Allahabad High Court’s detailed judgment in Ashoka P.U. Foam (India) Pvt. Ltd. vs. State of U.P. highlights the significance of proving intent in tax evasion cases, emphasizing the need to distinguish technical errors from deliberate actions under UPGST.
Read the full judgment of Alok Steel Industries vs. State of Jharkhand. Jharkhand High Court rules GST order invalid without proper show cause notice. Analysis and implications.
Read the detailed judgment/order of the Andhra Pradesh High Court in PBL Transport Corporation vs Assistant Commissioner case. The Final Audit Report is quashed due to a violation of natural justice, as the petitioner’s reply was not considered. Get insights into the legal proceedings and implications.
Explore the implications of GST Section 16(4) on Input Tax Credit (ITC) with legal insights, challenges, court cases, and recent developments. Learn about the evolving landscape of GST compliance.
Learn from Sanjoy Nath Vs Union of India case: Guwahati High Court directs GST registration restoration if returns filed with taxes, interest, and penalty.
Explore the Delhi High Court ruling: GST not applicable on course fees. Detailed analysis of Association of Diplomate of National Board Doctors case.
