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...
Explore the status of online gaming in India, its economic impact, and the distinction between games of skill and games of chance in the legal landscape.
Eastman Exports Global Clothing (P) Ltd. Vs Assistant Commissioner (CT) (Madras High Court) Reversal of Input Tax Credit (‘ITC’) on the loss of inputs which is inherent to the process of manufacturing The Division Bench of Hon’ble Madras High Court recently in the case of Eastman Exports Global Clothing Pvt limited Vs Asst.Commissioner of CT, Tirupur settled […]
Orissa High Court held that the date when the material was discovered is not relevant. What is relevant is the nature of evidence or material discovered during the inspection. It cannot be utilized for making assessment for other years unless their relevance to any other period is established.
AAR ruled that purchasing second hand gold in form of jewellery / parts of jewellery, from unregistered individuals and selling to registered / unregistered dealers, after melting in form of lumps / irregular shapes of gold will not get benefit of chargeability of GST on the margin difference between the sale price and purchase price as stipulated in Rule 32(5) of CGST Rules 2017
Most of such documents have a system-generated unique identifier DIN (Document Identification Number)/ RFN (Reference Number). These documents, by virtue of being generated by the System, are already traceable in the portal, mostly on the taxpayer’s dashboard.
Is your business prepared for a visit by the GST Department Understand the purpose, expectations, and steps to ensure compliance during a physical inspection. Stay informed and ready to showcase your commitment to GST regulations.
1. Sometimes IRPs may fail to check duplicate IRN from de-dup system for technical reasons. Under this circumstance, it is possible for tax payers to register the same document/invoice at different IRPs. Whenever the de-duplication system comes back to live, only one of the IRP will be able to successfully register the IRN. All other […]
AAR ruled that since assessee was providing accommodation to pilgrims outside boundary of temple and rooms rent charged was INR 1000 thus, exemption sought was not available.
Sri Priyanga Agencies Vs Assistant Commissioner of CGST & Central Excise (Madras High Court) In a case between Sri Priyanga Agencies and the Assistant Commissioner of CGST & Central Excise, the Madras High Court has issued a common order. The court has disposed of the main writ petition and two related Writ Miscellaneous Petitions (WMPs). […]
Get ready for the new GST e-Invoicing threshold! Learn about the revised threshold, exemptions, and consequences of non-compliance with essential information for taxpayers.