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 Adhav Packs Private Limited (GST AAR Kerala) The applicant was afforded an opportunity of personal hearing through virtual mode on 26.10.2021 at 3.00 p.m. The applicant by e-mail dated 25.10.2021 intimated that they had decided not to proceed further in the matter since the matter has been clarified in a notification stating that […]
Dee Vee Projects Ltd. Vs Government of Maharashtra (Bombay High Court) Order not specifying amount to the extent to which the ECL has been blocked is Illegal A careful perusal of Rule 86-A would show that there is no specific mention therein about the blocking of the ECL and what is stated is that the […]
GSt exempt on health-care services provided to patients at their residence through qualified nurses and other technically qualified persons
GST exempt on insurance services under MoU for a subscription-based benefit for compensation on death to members of Kudumbasree
Supply, erection, commissioning and installation of tailor/custom made lifts/elevators falls under SC 995466 & attracts 18% GST
GST ITC admissibility on hiring of bus/motor vehicle having approved seating capacity of more than 13 persons for transportation of employees to & from workplace
In re Kapil Sons Explosives LLP (GST AAR Maharashtra) The registered taxable person M/s Kapil Sons Explosives LLP (Applicant) is engaged in drilling and blasting works using Industrial explosives and other materials. Applicant has submitted that, M/s CIDCO has given a contract to M/s Balajee Infratech and Constructions Pvt. Ltd. (Balajee) for Drilling, Blasting, Mucking […]
In re Windlas Biotec Ltd (GST AAAR Uttarakhand) In the instant case the moot issue to be decided is whether the product ‘Dry Powders containing Protein Powder with Vitamins & Minerals’ merit classification under chapter 3004 of the GST Tariff Act, 2017 or otherwise. As regard to the applicant’s claim that product in question merit […]
Messers Filatex India Ltd. Vs Union of India (Gujarat High Court) The short point for our consideration as on date is whether the assertion on the part of the writ applicant that it is entitled to claim the refund in accordance with the formula as provided under Sub Rule (4) of Rule 89 of the […]
AAR held that a Pan Shop Seller, is not eligible for the benefit of the ‘Composition Scheme’ under the CGST (GST) Act, by holding that a Pan shop seller also generally makes a product akin to Gutka, by mixing of betel nuts, lime, katha, tobacco and Elaichi (cardamom).
