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.
CA, CS, CMA : The update discusses GST rulings on ITC and refunds, income tax relief interpretations, and insolvency reforms. It also covers dis...
Goods and Services Tax : The court held that recovery cannot proceed against a legal heir without determining liability under Section 93, reinforcing due p...
Goods and Services Tax : The comparison shows how large-scale frauds go undetected for years while professionals face immediate coercive action. Courts hav...
Goods and Services Tax : The law prohibits all real-money online games regardless of skill, marking a major shift from earlier legal precedents and reshapi...
Goods and Services Tax : The issue was classification of bundled hotel services under GST. It is clarified that naturally bundled services are taxed as com...
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 : 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 court held that an adjudication order passed without considering the taxpayer’s reply is unsustainable. It remitted the matt...
Goods and Services Tax : The Court held that a single show cause notice covering multiple assessment years is not legally sustainable. Authorities were per...
Goods and Services Tax : The ruling highlights that ignoring a taxpayer’s additional reply and request for hearing renders the order unsustainable. The c...
Goods and Services Tax : The court held that the revised 18% GST rate is applicable, but deferred recovery of the 6% differential tax as reimbursement from...
Goods and Services Tax : The Court removed the requirement to verify “authorized operations” for earlier transactions, holding that the condition was i...
Goods and Services Tax : The GST portal launches an Excel-based IMS Offline Tool to help taxpayers efficiently manage and process invoices. It enables bulk...
Goods and Services Tax : CBIC extends due date for filing March 2026 GSTR-3B to April 21, 2026, for registered persons under Section 39 of the CGST Act....
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...
Learn about GST liability cases under Forward and Reverse Charge Mechanism. Analysis of legal provisions for payment of taxes in specific situations.
Stay informed about the latest developments as CBIC simplifies procedures for E-commerce Operators dealing with Composition Taxpayers and Unregistered Persons. Discover the key highlights and compliance measures introduced in Notifications No. 36/2023-Central Tax and No. 37/2023-Central Tax. Effective from October 01, 2023, these changes aim to streamline processes and enhance transparency.
Read the full judgment of JEM Exporter vs. Union of India case where Bombay High Court directs issuance of a defect memo to rectify GST procedural errors before filing an appeal.
Delhi HC challenges respondents’ action to seize ₹19.5 lakh during a CGST Act search. Verdict favors refund of the unlawfully removed cash to the petitioner.
Analysis of Allahabad High Court case, Tikona Infinet Vs State of U.P., addressing legality of adjustments made due to GST form unavailability.
Learn about the denial of Input Tax Credit (ITC) to recipients without conducting a proper investigation of suppliers. Analysis of a High Court case on ITC reversal.
Get the latest updates from the 50th GST Council Meeting, including new rules for e-commerce operators, GST registration, physical verification, bank details, and more. Stay informed with the changes effective from October 2023.
Under Rule 88D, the GST portal will now compare the ITC available in GSTR-2B with the ITC availed in GSTR-3B. If the ITC availed in GSTR-3B exceeds the ITC available in GSTR-2B by the prescribed amount and percentage recommended by the council, the taxpayer will receive an electronic intimation of the difference through Part A of Form DRC-01C. The taxpayer will also receive a copy of the intimation via email.
Read judgment of Allahabad High Court in Shahil Traders Vs State of U.P., discussing E-way bills and goods ownership, leading to quashing of penalty and detention orders.
Understand the availability of Input Tax Credit (ITC) under GST regulations for repair works in co-operative housing societies. Learn about the restrictions and implications for major repair activities.
