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...
Understanding the scrutiny of GST returns in India: Learn about the legality, process, and requirements for GST dealers.
In re Gujarat Industrial Development Corporation (GST AAAR Gujarat) The appellant Gujarat Industrial Development Corporation submitted that they provide amenities like road, supply of water or electricity, street lighting, drainage, sewerage, conservancy etc and these qualify as ‘water supply for domestic, industrial and commercial purposes’, ‘public health, sanitation conservancy and solid waste management’ and ‘public […]
In re Gujarat Industrial Development Corporation (GST AAAR Gujarat) AAAR held that Gujarat Industrial Development Corporation does not fall under the category of ‘State Government’ but is covered under the category ‘Government Entity’, Read AAR :- No GST exemption to GIDC on establishment, organisation & development of industries FULL TEXT OF THE ORDER OF APPELLATE […]
AAAR held that (1) LNG Jetties being built by the appellant are not covered within the expression ‘plant and machinery’ as foundation to equipment, apparatus, machinery to be installed on it in terms of Section 17 of the CGST Act, 2017 and (2) the appellant cannot avail input tax credit of GST paid on inputs, input services and capital goods procured for the purpose of building the LNG Jetties in terms of Section 16 of the CGST Act, 2017.
In re Swan LNG Pvt. Ltd (GST AAAR Gujarat) ITC is not available on input, input services and capital goods on purchased for the construction of the LNG jetties The AAAR, Gujarat, in the matter of M/s. Swan LNG Pvt. Ltd [Advance Ruling (Appeal) No. GUJ/GAAAR/APPEAL/2022/06] has held that the Liquefied Natural Gas (“LNG”) jetties […]
Sh. Ashish Jain through Sh. Rachit Jain Vs GLS Infraprojects Pvt. Ltd. (NAA) In the present case the draw of lots, allotment of units and receipt of payments had taken place in the post-GST era. The draw of lots for allotment of houses was conducted on 08.08.2017 in the presence of the committee constituted under […]
Deshpande Constructions (Prop Shri Sunil V. Deshpande) Vs Anutone Acoustics Ltd. (NAA) The issue to be examined by the Authority is as to whether there was any net benefit of ITC with the introduction of GST. On this issue it has been revealed from the DGAP’s Report that, the Respondent should have reduced the base […]
Commissioner of Commercial Taxes, Telangana, Hyderabad, the Government have decided to introduce a One Time Settlement Scheme to settle disputed tax under the legacy Acts such as Andhra Pradesh General Sales Tax Act, 1957, the Telangana Value Added Tax Act, 2005, the Central Sales Tax Act, 1956 and the Telangana Entry of the Goods into Local Areas Act, 2001
Analysis of Guj HC decision on GST forced land deduction in construction service. Understand the impact & legality of 1/3rd land deduction in Real estate transactions.
Delhi HC reviews GST Act conditions for bail in Amit Gupta vs. Directorate case. Focus on ITC availing, reversal, and compliance with bail terms.
