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...
Bombay High Court quashes Deputy Commissioner’s order rejecting refund due to a typographical error in invoices, directing re-examination of the refund application with additional evidence.
What are the parameters and points which is required to consider before filing a GST return to reduce the chances of GST notice from the department? An indicative list of parameters for GST scrutiny as per SOP provided by the GSTIN in Annexure B 1. Difference of Output Tax supply in GSTR 3B and GSTR1: […]
Statute law is the will of the Legislature; and the object of all judicial interpretation of it is to determine what intention is conveyed, either expressly or by implication, by the language used, so far as it is necessary for determining whether the particular case or state of facts presented to the interpreter falls within it.
HC direct appellant to file application for revocation of cancellation of GST registration within the specified time under Section 30 of the CGST Act in terms of specific procedure notified vide Notification dated 31.03.2023
F. No.450/26/2019-Cus. IV(Pt) Government of India Ministry of Finance Department of Revenue (Central Board of Indirect Taxes & Customs) Room No.227B, North Block, New Delhi ***** Circular No.13/2023-Customs, Dated: 31st of May, 2023 To, All Principal Chief Commissioners/ Chief Commissioners of Customs/ Customs (Preventive) / Customs and Central Tax All Principal Commissioners/ Commissioners of Customs/ […]
Patna High Court overturns the cancellation of Nihal Akhtar’s GST registration due to lack of reasons cited, citing principles of natural justice.
Allahabad High Court ruled that cancellation of GST registration cannot be solely based on labeling a firm as bogus. Court quashed orders passed by authorities
Explore the role of the Adjudicating Officer under GST and understand the distinction between Proper Officer and Adjudicating Authority. Learn about the definition of Proper Officer and Adjudicating Authority under SGST and CGST Acts, along with the delegation of powers by the Commissioner and Board. Gain insights from a legal case highlighting the significance of authority in the adjudication process and the implications of orders passed by officers without proper jurisdiction.
Explore the relevance of one-to-one correlation for utilizing Input Tax Credit (ITC) towards specific outward taxable supplies under the Goods and Services Tax (GST) system. Learn how the seamless flow of ITC allows flexibility in utilization, avoiding complexities and ensuring smooth compliance. Gain insights from legal cases supporting this approach and understand the fundamental aspects of ITC in GST.
Understand the recent AAR ruling’s impact on GST for education and training services provided to commercial pilots seeking ATR extension. Dive into the detailed analysis of qualification recognition and its consequences.
