Goods and Services Tax : The article explains when businesses must file a GST Nil Return despite having no sales, purchases, or tax liability. It highlight...
Goods and Services Tax : Explains that merely filing GST returns does not ensure compliance, as errors in ITC claims, turnover, or classification can trigg...
Goods and Services Tax : The issue concerns GST compliance requirements for businesses. It highlights that maintaining proper records and filing returns on...
Goods and Services Tax : Examining procedural inconsistencies in GST recovery under the CGST Act. Highlights legal gaps in recovery mechanisms for unfiled ...
Goods and Services Tax : Detailed analysis of Section 29(2)(c) of the CGST Act, covering issues related to filing returns prior to registration cancellatio...
Goods and Services Tax : Explore the case of Pradeep Kanthed v. Union of India where the Supreme Court issues notice to the Finance Ministry regarding the ...
Goods and Services Tax : CBIC rolls out Automated Return Scrutiny Module for GST returns in ACES-GST backend application for Central Tax Officers During th...
Goods and Services Tax : Sh. Milan Tiwari, Inspector of Chennai GST Zone had developed a Web-Application named as GST Doctor which is useful for efficient ...
Goods and Services Tax : All India Federation of Tax Practitioners requested Finance Minister to extend dates of compliances for the month of March, 2021 u...
Goods and Services Tax : Attention GST Taxpayers whose Aggregate Annual Turnover for the FY 19-20 is more than Rs. 5 crore! File your Annual Return along w...
Income Tax : The Tribunal quashed the assessment after finding that crucial JSK Server data, screenshots, and investigation records were never ...
Income Tax : The Tribunal held that purchases cannot be treated as bogus merely because the supplier did not file an income tax return. Verifie...
Goods and Services Tax : The Court held that assessment orders under Section 62 cannot survive once GSTR-3B returns are filed with tax and dues. The key ta...
Income Tax : Tribunal held that a reassessment cannot be triggered solely on another person’s search statement. With no evidence against the ...
Goods and Services Tax : Andhra Pradesh High Court rules on GST penalties, emphasizing willful suppression of facts under Section 74 of the CGST Act in Sri...
Goods and Services Tax : From 2025, GST returns cannot be filed after three years from the due date. Taxpayers are advised to reconcile records and file pe...
Goods and Services Tax : GSTN restores archived return data on the portal due to trade requests. Users advised to download data before future archival....
Goods and Services Tax : Advisory for Timely Filing of GST Returns 1. It has been observed that some taxpayers faced difficulty in filing GSTR-3B of March ...
Goods and Services Tax : CBIC reduces Annual Return Late Fee as follows vide Notification No. 07/2023–Central Tax Dated: 31st March, 2023 – A. for...
Goods and Services Tax : CBIC notifies Amnesty scheme registered persons in whose cases assessment u/s 62 of CGST Act has been done on or before 28.02.2023...
The Tribunal quashed the assessment after finding that crucial JSK Server data, screenshots, and investigation records were never provided to the assessee. The ruling reiterates that additions based on undisclosed evidence violate principles of natural justice.
The article explains when businesses must file a GST Nil Return despite having no sales, purchases, or tax liability. It highlights the importance of maintaining GST compliance to avoid penalties and future filing issues.
Explains that merely filing GST returns does not ensure compliance, as errors in ITC claims, turnover, or classification can trigger scrutiny. It highlights how GST authorities rely on data analytics to detect mismatches.
The issue concerns GST compliance requirements for businesses. It highlights that maintaining proper records and filing returns on time is essential to avoid penalties and ensure smooth tax credit claims.
The Tribunal held that purchases cannot be treated as bogus merely because the supplier did not file an income tax return. Verified GST filings and inventory records established transaction genuineness.
The Court held that assessment orders under Section 62 cannot survive once GSTR-3B returns are filed with tax and dues. The key takeaway is that belated compliance can nullify best judgment assessments.
Tribunal held that a reassessment cannot be triggered solely on another person’s search statement. With no evidence against the assessee, the 147 proceedings and bogus-purchase addition were struck down.
Examining procedural inconsistencies in GST recovery under the CGST Act. Highlights legal gaps in recovery mechanisms for unfiled GSTR-3B returns with case law references.
Andhra Pradesh High Court rules on GST penalties, emphasizing willful suppression of facts under Section 74 of the CGST Act in Sriba Nirman Company case.
The petitioner has filed the present petition, inter alia, impugning a notice dated 22.03.2024 issued u/s. 148A(b) of the Income Tax Act, 1961 as well as the order dated 31.03.2024 issued u/s. 148A(d) of the Act.
