Goods and Services Tax : Limitation start from date when Impugned Order in Form DRC 07 uploaded on portal and not from date of detailed order: Allahabad Hi...
Goods and Services Tax : The issue was denial of ITC transfer due to different State registrations of entities. The Court ruled that no such restriction ex...
Goods and Services Tax : The Court ruled that interest cannot be imposed in adjudication if it was not specified in the show cause notice. The decision rei...
Goods and Services Tax : The issue involved taxation of intermediary services based on supplier location. The amendment shifts place of supply to recipient...
Goods and Services Tax : The Orissa High Court held that supplier non-existence cannot automatically imply fraud by the recipient. Independent evidence of ...
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 : The case highlights that summons lacking details of the underlying inquiry violate procedural fairness. It underscores the need fo...
Goods and Services Tax : CBI arrested GST officials for demanding a bribe to facilitate registration approval. The case highlights strict enforcement again...
Goods and Services Tax : The CBI arrested a CGST Assistant Commissioner for demanding a bribe to halt GST proceedings. The officer was caught red-handed ac...
Goods and Services Tax : The Government reduced GST on paper sacks and bags from 18% to 5% following GST Council recommendations. The move addresses farmer...
Goods and Services Tax : The Ministry of Coal hails the GST Council's reform, which removes the ₹400/ tonne Compensation Cess and raises the GST rate to ...
Goods and Services Tax : The Andhra Pradesh High Court has quashed a GST registration cancellation notice, ruling that the absence of a mandatory Document ...
Goods and Services Tax : The Delhi High Court ruled that Xilinx India Technology Services Pvt. Ltd. is entitled to interest on its delayed GST refund under...
Goods and Services Tax : West Bengal AAAR upholds PVC raincoat classification under HSN 3926 (plastics) with an 18% GST, affirming they are not woven texti...
Goods and Services Tax : Allahabad HC grants stay on recovery against Saru Silver Alloys Pvt Ltd, noting challenges to Rule 96(10) of CGST Rules, 2017, ami...
Goods and Services Tax : GSTN clarified that system-calculated interest for February 2026 was incorrectly reflected in March returns due to a technical iss...
Goods and Services Tax : GSTN has enabled editing of the pre-deposit percentage in APL-01 filings. The change allows taxpayers flexibility, while verificat...
Goods and Services Tax : Taxpayers faced issues filing appeals where adjudication orders showed zero demand. GSTN clarified that such system limitations re...
Goods and Services Tax : Both domestic and import revenues contributed to GST growth, alongside increased refunds. The figures highlight improved tax admin...
Goods and Services Tax : The government introduced new rules replacing the 2017 framework to streamline IGST settlement between Centre and States. The rule...
The filing of FORM GSTR-3B and FORM GSTR-1/ IFF by companies using electronic verification code (EVC), instead of Digital Signature certificate (DSC) has already been enabled for the period from 27.04.2021 to 31.08.2021. This has been further extended to 31st October, 2021. Notification No. 32/2021-Central Tax | Dated: 29th August, 2021 | Central Goods and […]
Government has issued notifications under Section 168A of the Goa GST Act, 2017, wherein the time limit for completion of various actions, by any authority or by any person, under the Goa GST Act, which falls during the specified period, has been extended up to a specific date, subject to some exceptions as specified in the said notifications.
Section 83 of the Uttar Pradesh Goods and Services Tax Act, 2017 provides for provisional attachment of property for the purpose of protecting the interest of revenue during the pendency of any proceeding under section 62 or section 63 or section 64 or section 67 or section 73 or section 74 of the Act.
Meerut Zonal Unit of DGGI has unearthed a fake billing racket involving numerous fictitious firms manipulating fake invoices to show the procurement of metal scrap, leading to the passing on of unlawful ITC of approximately Rs. 130 crores without any concomitant supply of goods.
CGST Commissionerate, Faridabad, Haryana has arrested two Directors of M/s. F2C Wellness Pvt. Ltd., Faridabad on charges of illegally availing and passing on input tax credit (ITC) by issuance of invoices without supply of goods.
The DGGI, Gurugram Zonal Unit, in a follow up on the issue of mis-classification of instrument clusters has booked another case of GST evasion of Rs. 235 crore. DGGI, Meerut Zonal Unit, in a major case, has detected a huge case of passing on of fake ITC through a web of bogus firms/companies.
DGGI Bhubaneshwar Zonal Unit has detected irregular availment of ITC to the tune of Rs. 120.58 crore by a company engaged in constructing railway lines on Build Own Operate and Transfer model. During investigation, the company accepted the lapse and reversed the entire amount of wrongful ITC to the extent of Rs. 120.58 crore.
Vide Notification No. 31/2021-Central Tax Dated : 30th July, 2021 CBIC exempts the registered person whose aggregate turnover in the financial year 2020-21 is upto two crore rupees, from filing annual GST return for the said financial year. This would ease compliance requirement of furnishing reconciliation statement in FORM GSTR-9C, as taxpayers would now be […]
CBIC has vide Notification No. 30/2021–Central Tax | Dated 30th July, 2021 amended Rule 80 related to Annual GST Return, It further amended Instructions related to GSTR 9 and also amended Form GSTR 9C. The existing Rule 80 replaced for making the requisite amendments in Form GSTR-9 & Form GSTR-9C. The default due date as […]
Vide CGST Notification No. 29/2021-Central Tax dated 30/07/2021 CBIC has notified the provisions of Section 110 & 111 of the Finance Act, 2021 w.e.f. 01.08.2021. While Section 110 omits section 35(5) of CGST Act means GST Audit (GSTR-9C) by CA/CMA is no longer required and Section 111 substitutes section 44 (Annual return) of CGST Act, […]
