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 limitation under Section 54 cannot bar refund of mistakenly paid GST. It held that excess tax collected witho...
Goods and Services Tax : Explains why liquidated damages are generally not subject to GST unless linked to a supply. Highlights the importance of distingui...
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 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 refused to entertain a constitutional challenge raised to bypass limitation. It allowed filing of appeal with delay cond...
Goods and Services Tax : The court declined to examine the constitutional validity of Section 16(2)(c) in absence of clear factual basis. It held that disp...
Goods and Services Tax : The court addressed denial of input tax credit due to mismatch with GSTR-2A and missing invoices. It allowed the taxpayer to seek ...
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 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...
The term ‘Chamber Practice’ is neither defined under the Finance Act, 1994 nor under the GST Law. Normally, advocates practicing solely in chambers takes care of non-litigation matters such as providing legal advice, opinions, consultancy, drafting of documents, assistance in compliance, etc. and do not represent themselves in the Court on behalf of the client. Sometimes, advocates along with chamber practice also provide representational services in Court.
A few weeks back I had desired that the provisions of the recently amended Section 110 of the Customs Act, 1962 be used to expedite the pre-trial disposal of seized gold. It has been informed that DRI, IZU, has made a beginning by requesting the concerned Commissioner (Appeals) for sanction under Section 110 (1D) of the Customs Act, 1962. He has certified the correctness of the seized inventory of gold and facilitated its disposal. Other field formations may also follow suit.
In re Educational Initiative Pvt. Ltd. (GST AAAR Gujarat) In view of the foregoing discussion, we allow the appeal filed by the department, modify the Advance Ruling No. GUJ/GAAR/R/27/2020 dated 02.07.2020 of the Gujarat Authority for Advance Ruling and hold that ASSET (Assessment of Scholastic Skills through Educational Testing – with its variants) conducted by […]
I have observed that professionals have sufficient knowledge of provisions of law but many time they are not able to apply these provision in practical cases. Thus it gives me an immense pleasure in introducing my first book on various judgments under GST in chart form for conceptual clarity of professionals so that they can […]
The tax authorities must make a clear distinction between deliberate tax evasion and technical or minor defects which manifest no intention to evade tax. When the IGST liability has been fully discharged, no intention can be attributed on part of the petitioner to evade tax. In the present case, therefore, we would release the machinery upon the petitioner filing an undertaking before this Court that eventually subject to appeal and further right to challenge the order of assessment, if any tax or penalty liability is crystallized, the petitioner would discharge the same.
The Petitioner was alleged of unjustly availing Input Tax Credit (ITC) on fake invoices and E-way bills alongside Mr. Amit Kumar (Co-accused). While seeking bail, the Petitioner contended that he has been in custody for a month, as on date, with effect from July 19, 2021 and therefore, his further custodial detention is absolutely not necessary in the interest of investigation of the case.
Arjuna (Fictional Character): Krishna, as September is the last chance to make compliance under various rules and regulations under the Goods and Service Tax Act so what action should be taken in relation to Inward supply and outward before the filing of GST Return for the month of Sept 2021? Krishna (Fictional Character): Arjuna, September […]
CBIC implemented the GST Amnesty Scheme for the second time through a Central Tax notification number 19/2021 issued on 1st June 2021. It applies to all the pending GSTR-3B returns of previous tax periods between July 2017 and April 2021. The GST amnesty scheme applied from 1st June 2021 to 31st August 2021.
In re Sankalp Facilities and Management Services Pvt. Ltd. (GST AAR Gujarat) 1. The Subject Supply for the purpose of Security, Cleaning and Housekeeping services provided to the cited schools are exempt from GST. 2. GST is liable to be paid on subject supply provided to all cited Government Colleges providing education services of above […]
In re GSPC (JPDA) LTD (GST AAR Gujarat) On reading the Section 2(14) IGST Act, we find that the location of the recipient (GSPC(J)) in subject matter is Gujarat, which is a taxable territory. Further, as per entry 1 to Notification 10/2017-Integrated Tax(R), we find that the applicant, being the recipient of service, is liable […]
