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...
DGGI Gurugram Zonal Unit (GZU), Haryana, has earlier busted a case wherein total fake ITC of Rs 176 crore has been fraudulently passed on by Sh. Sanjay Goel, Prop of M/s. Redamancy World, and Sh. Deepak Sharma, the de–facto controller of 8 non-existent firms.
Tata Motors Ltd has sought a clarification whether ITC will be available on GST charged by service provider on canteen facility provided to employees working in factory and whether the same would be restricted to extent of cost borne by the Applicant. Along with that it has also been sought if GST is to be applicable on Nominal amount received by Applicant for usage of the canteen facility by the employees.
Malnad Projects Private Limited Vs Union of India (Karnataka High Court) The subject matter of this Writ Petition is substantially similar to the one treated by a Division Bench of this Court in W.A.No.461/2020 (T-RES) between UNION OF INDIA AND OTHERS Vs. M/S AT AND S INDIA PVT. LTD., AND ANOTHER, disposed off on 1.4.2021 […]
Tvl. J.F. International Vs The Commissioner of Commercial Taxes (Madras High Court) In the instant case, the objections raised by the petitioner through their various replies, in which they have reiterated that they are ready and willing to produce books of accounts, were not considered in the impugned assessment order. But the impugned assessment order […]
Government has issued notifications under Section 168A of the Goa GST Act, 2017, wherein the time limit for completion of various actions, by any authority or by any person, under the Goa GST Act, which falls during the specified period, has been extended up to a specific date, subject to some exceptions as specified in the said notifications.
Registration under GST GST registration’s process is same for normal taxpayer, composition dealer, CTP, ISD, SEZ developer, SEZ unit STEP 1 Application for registration Click on the services tab displayed on the top of homepage of website and in the services tab click on the new registration option. STEP 2 Generation of TRN Select taxpayer […]
In The World Economic Forum, India Liaison Office, [GST-ARA- 11/2019-20/B-50 dated August 20, 2021], the World Economic Forum, India Liaison Office (the Applicant) has sought clarification on whether the activities carried out by the Applicant’s Head Office (HO) located outside India would amount to Supply under Section 7 of the Central Goods and Services Tax […]
In M/s. Hilti Manufacturing India Pvt. Ltd. [ADVANCE RULING NO. GUJ/GAAR/R/26/2021 dated July 09, 2021], M/s. Hilti Manufacturing India Pvt. Ltd ( Applicant) has sought a clarification on the liability to pay Goods and Services Tax (GST) on Research and Development (R&D) Sciences on goods physically made available by foreign entities. The Hon’ble Gujarat Authority […]
HC direct the Principal Commissioner, GST, Guwahati to consider the application of the petitioner dated 18.05.2020 seeking for fixation of a special rate to the value addition to the manufactured goods of the given financial year and decide the same as per law.
Section 83 of the Uttar Pradesh Goods and Services Tax Act, 2017 provides for provisional attachment of property for the purpose of protecting the interest of revenue during the pendency of any proceeding under section 62 or section 63 or section 64 or section 67 or section 73 or section 74 of the Act.
