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...
Swastik Plastics Vs Commissioner of DGST (Delhi High Court) Delhi HIgh Court stay Adjudication Order passed in consequence of investigation/search/seizure and SCN issued under Section 74 of the GST Act for the reason that that the authority who had conducted the investigation/search/seizure cannot conduct the adjudication proceedings as there is likelihood of Bias. FULL TEXT […]
Article explains about New Functionalities made available for Taxpayers on GST Portal (March, 2022) which are related to Creation of link for Manipur, Enhancements made in the Search Taxpayer functionality, mandatory Aadhaar authentication/ Aadhaar enrolment ID for Form GST REG-21, Form GST CMP-02, Changes made on the portal for composition taxpayers engaged in supply of Hotel […]
M. M. Traders State of U P (Allahabad High Court) All the aforequoted writ petitions have been filed aggrieved with blocking of input tax credit by the concerned authority under Rule 86 A of the C.G.S.T. /U.P. G.S.T. Rules, 2017. Rule 86 A(2) of the C.G. & S.T. Rules, 2017, which provides as under :- […]
Understanding the harmonised national market for goods and services in GST. Learn about the functions and decision-making process of the Goods and Services Tax Council.
In re Deccan Club, Hyderabad (GST AAR Telangana) In the reference 1st cited, M/s. The Deccan Club, Hyderabad, (36AAHAT7766N1ZJ) has sought certain clarification by filing an application for Advance Ruling. The Case was posted for personal hearing on 05.01.2022 ,10.03.2022.& 24.03.2022. However, in the reference 8th cited, M/s. The Deccan Club, Hyderabad, have informed that […]
In re Euroflex Transmissions (India) Private Limited (GST AAR Telangana) The liability for registration arises under Section 22 of the CGST Act, 2017 if the supplier makes taxable supplies the aggregate turnover of which exceeds Rs. 20 Lakhs in a financial year. Such registration is to be obtained in the State from which the taxable […]
In re Singareni Collieries Company Limited (GST AAR Telangana) In the present case, Liquidated damages are claimed by the applicant from the contractor due to the delay in performance of the contract, beyond the date prescribed in such contract by the contractor. Similarly, penalties are fixed for breach of the provisions of the contract. These […]
Sh. Darshan Joshi Vs M/s. Lodha Developers Ltd. (National Anti-Profiteering Authority) The brief facts of the present case are that the Applicant No. 1 had filed an application stating that the Respondent had resorted to profiteering in respect of the supply of construction services related to the purchase of Flat No. 1201 in the project […]
Collection of electricity & other expenses by the Lessor for consideration are in relation to the composite supply of principal service of ‘renting of immovable property’, & would form part of taxable value in terms of S.15(2)(c), GST Act, 2017.
Understand the applicability of Reverse Charge Mechanism (RCM) on the commission charged on global sales by E-marketplaces websites under GST.
