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.
Goods and Services Tax : The Court ruled that ITC on GIDC charges is allowable where no construction is involved. It also held that Section 74 proceedings ...
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 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...
In re Galaxy Homes Private Limited (GST AAR Kerala) 1. M/s Galaxy Homes Private Limited (hereinafter referred to as the applicant) is engaged in the business of construction of residential apartments. They are not doing any joint venture projects but are purchasing the land in their own name and obtaining building permit in their name […]
The product intended to be manufactured by the applicant and supplied with brand name Keer Kokil is unmanufactured tobacco and is classifiable under CTH 2401 20 90
AAR held that that activity of supply of manpower service for running & maintenance of the canteen for consideration in the course of business is covered under ‘supply’ as per section 7 of the CGST Act, 2017 and liable to tax as per section 9 of the CGST Act, 2017.
As the question posed by the applicant is related to supplies undertaken by them prior to the date of filing of the application for advance ruling before the Authority thus, no ruling is being pronounced on the question under the provisions of the GST Act, 2017.
In re KPH Dream Cricket Private Limited (GST AAAR Punjab) (a) Activity of providing free complimentary Cricket Match tickets does not fall within the domain of supply as it does not have the element of consideration. However, where such complimentary tickets are being provided by the appellant to a related person or a distinct person […]
Goods and Services Tax was introduced in the country w.e.f. 1st July, 2017 and States were assured for compensation for loss of any revenue arising on account of implementation of GST as per the provisions of the GST (Compensation to States) Act, 2017 for a period of five years.
Stay on top of your businesss compliance requirements in June 2022. From ROC filing to GST return filing, find all the important due dates here.
In re Kothari Sugars and Chemicals Limited (GST AAR Tamilnadu) ‘Whether recovery of nominal amount from the employees for making payment to the third-party service provider, providing food in canteen as mandated in the Factories Act, 1948 would attract tax under GST?’ In the case at hand, the applicant has established canteen facilities as mandated under […]
In re Coronation Arts Crafts (GST AAR Tamilnadu) 18% GST applicable on the supply of Printed Leaflet on own paper and materials The AAR, Tamil Nadu in the matter of M/s. the Coronation Arts Crafts [Order No.19/ARA/2022 dated May 31, 2022] has held that the supply of printed leaflets on paper and materials of the […]
Stay updated on GST with our comprehensive compliance calendar for June 2022. Get the latest updates and insights on Indian tax implications.
