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...
Under GST, is Job Work a Supply of Goods or a Supply of Service? Get the answer with the help of Prestige Engineering (India) Ltd. Vs Collector of C. Excise case. Job Work Vis-à-vis manufacture and supply of Goods or Supply of Service explained.
HC issues notice on the challenge to the vires of Rule 118 being contrary to section 142(11)(c) of the CGST Act. The petitioner contends no such condition in the statute. The transitional provision is for smooth transition into the new taxation regime and intends to avoid double taxation.
1. Registration 1. Automation of Drop Proceedings for taxpayers suspended upon issuance of SCN in Form GST REG-17. A taxpayer is suspended on the portal if they do not file six or more consecutive monthly returns /quarterly returns (QRMP) for two tax periods in Form GSTR 3B and are issued with a system generated notice […]
The Services rendered under the contract with District Urban Development Agency, Uttar Pradesh (DUDA), and for PMAY are in relation to functions entrusted to Municipalities under Article 243 W and to Panchayats under Article 243G of the Constitution of India.
Orissa High Court held that Court does not consider it expedient to go beyond what is stated in Union of India Vrs. VKC Footsteps India Pvt. Ltd., (2022) 2 SCC 603 for the purpose of ascertaining quantum of refund in case of zero-rated supplies as prescribed under Rule 89(4) of the GST Rules .
Recipient of goods or services can avail Input Tax Credit, but what if the supplier fails to pay the tax? Discover Rule 37A and when ITC must be reversed with this blog post!
HC allows Rectification of GSTR-1 Returns for Bonafide mistakes in furnishing of correct details of outward supplies for the assessment years 2017-18, 2018-19 and 2019-20 in terms of Recent Circular No. 183/15/2022-GST
Find out whether the supply from SEZ to EOU is considered an import and whether Customs Duties are applicable. Our article covers key concepts of SEZ and provisions of the SEZ Act, 2005.
Understand the GST implication on rent of immovable properties with time of supply of services u/s 13 of CGST Act, 2017. Know when invoice issue, payment, provision of services must occur.
Company would act as a clinical establishment only if it is involved in treating the patients as defined under the definition (of the healthcare services) of the notification issued under the Act ibid but it becomes a supplier of specialized man power if it act differentially as it’s in the present case.
