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 : This case highlights how delays in filing appeals against adverse GST orders weaken the department’s legal position. It undersco...
Goods and Services Tax : This case examines delays in transferring non-priority files after departmental restructuring. It mandates systematic redistributi...
Goods and Services Tax : This case highlights lapses in examining tribunal orders before filing revisions. It mandates detailed legal analysis and reasoned...
Goods and Services Tax : The ruling highlights gaps in recovery proceedings due to unclear role allocation. It strengthens the system by redefining respons...
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...
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 […]
In re GSPC (JPDA) LTD. (GST AAR Gujarat) Issue: Whether payment of settlement fees against demand made by Autoridade Nacional do Petroleo E Minerais (ANP) vide letter dated 15.07.2015 attract levy of GST under GST regulations. Ans. GSPC (J) is liable to pay IGST, vide Reverse Charge Mechanism, on Import of Subject supply of Service […]
In re Consulting Engineers Group Limited (GST AAR Rajasthan) Q. Whether the ‘Project Management Consultancy’ services provided to Rajasthan Urban Drinking Water Sewerage and Infrastructure Corporation (RUDSICO) under Rajasthan Secondary Towns Development Sector Project, where Invoice is raised by the Applicant to the Leading Member, who further raise invoice to RUDSICO of complete amount, can […]
Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-Central Tax dated 29th August, 2021 vide Circular No. 158/14/2021-GST | Dated: 6th September, 2021. File No. CBIC-20006/17/2021-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy […]
Analysing the ‘Place of Supply Provisions’ for classifying a transaction as ‘Export of Service’ under GST regime Facts of the Case: ABC Pvt. Ltd. registered in state of Maharashtra imported goods from a UK based company (not having Permanent Establishment in India). Also, some services are to be provided by the UK based company along […]
Directorate General of GST Intelligence Vs Pankaj Agarwal (Jharkhand High Court) Individual avoiding appearance before competent authority without any just excuse cannot escape coercive action including arrest Hon’ble High Court of Jharkhand by an order dated July 09, 2021, observed that section 69 read with section 70 of the Central Goods and Services Tax Act, […]
The Applicant is accused of procuring bogus bills from companies that did not exist in order to claim Input Tax Credit (ITC) and hence was taken into Judicial Custody (JC). The Applicant thereby has contended that the companies in question have ceased to manufacture goods but have not ceased to exist in entirety. Furthermore, the Applicant also contended that he was not provided with any reason or grounds before his arrest and hence, the Applicant is entitled to bail.
