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...
Registered, Cancelled and Unregistered Dealers/Persons may apply on the web portal of Commercial Taxes Department (rajtax.gov.in) for expressing their willingness to take benefit under the scheme using the link ‘Amnesty Scheme-2022’ or ‘Amnesty Scheme for goods not subsumed in GST’, as the case may be.
In re Rasi Nutri Foods (GST AAAR Tamilnadu) In the case at hand, when an opportunity of being heard was extended to the appellant, they sought withdrawal of appeal. The appellant, in this regard, has relied on the decisions of the Hon’ble Supreme Court in the case of Rajendra Prasad Gupta Vs Prakash Chandra Mishra […]
Wipro Ltd. Vs State of Gujarat (Gujarat High Court) in the absence of any debtor – creditor relationship, the department could not have asked the bank to debit the accounts of the writ applicant – company and credit a particular amount as specified in the notices to the treasury of the State Government. We may […]
SNG Impex Through Proprietor Satya Narayan Gupt Vs Principal Commissioner of Customs (Gujarat High Court) At the outset, Mr. Choudhary, the learned counsel submitted that during the pendency of the present writ application, the refund of IGST of Rs.7,69,093/- has been sanctioned and paid to the writ applicant by way of a cheque. However, his […]
B.r. Consturction Company Vs Additional Director (Rajasthan High Court) The petitioner’s bank account was placed under provisional attachment by an order dated 03.12.2020 in exercise of powers under Section 83 of the Central Goods and Services Tax Act (for short ‘CGST Act’) by the respondents. Learned counsel for the petitioner pointed out that in terms […]
Rule 86A of the GST Rules, 2017 empowers the officers to block the Input Tax Credit (ITC) availed by the taxpayers wrongly or fraudulently. Sub-rule (3) of the said Rule stipulates that the ITC so blocked shall cease to have effect after the expiry of a period of one year from the date of blocking in case no action has been taken by the officers.
आयकर एवं जीएसटी रिटर्न, उनके निर्धारण और रेक्टिफिकेशन संबंधित समस्याओं पर बार बार लिखने के बावजूद भी कोई ध्यान नहीं दिया जाता. हर बार एक स्टेंडर्ड घिसा पिटा जबाब देकर पिंड छुड़ा लिया जाता है और करदाताओं की समस्या ज्यों की त्यों बनी रहती है. खासकर नान प्राफिट समितियों और रिफंड केसों में तो कोई […]
In re Nilkamal Limited (GST AAR Maharashtra) The impugned product i.e. poultry crate is an article of plastic. It is used for the conveyance of poultry and from a reading of para 5.5.2 above it is clear that the said product is clearly covered under sub heading 392310 of the Tariff. However it is seen […]
In re AVS Tech Building Solutions India Pvt (GST AAR Karnataka) The applicant has sought advance ruling, in their application, in respect of the question ‘Whether our supply of goods – Ready Mix Concrete (HSN Code: 38245010) is covered under definition of Continuous supply of Goods under Section 2(32) of the CGST Act 2017?’ AAR […]
In re Teamlease Education Foundation (GST AAR Karnataka) a. Whether, the Applicant is acting as a pure agent of the Industry partner to the extent of reimbursement received towards stipend paid to trainees on behalf of Industry partner as part of training agreement and therefore the said reimbursement is not chargeable to GST? The Applicant […]
