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...
GST Charcha deciphers into recent changes in GST Laws made vide Clause No. 100 of the Finance Bill, 2021 with respect to the addition of a new condition for availment of Input Tax Credit
In the ensuing initiative to counter the menace of fake billing operations, the officers of Central Goods and Services Tax (CGST) Commissionerate, Delhi North, on the basis of intelligence developed through extensive data analytics, have unearthed a network of fictitious firms to generate goods-less invoices and pass-on fake Input Tax Credit to multiple beneficiaries.
Union of India & Ors. Vs National Engineering Co. (Supreme Court of India) The Hon’ble Supreme Court of India in Union of India & Ors. v. M/s National Engineering Co. [Special Leave Petition (Civil) Diary No(s). 2701/2021, dated February 15, 2021] directed Union of India (the Petitioner) to file an affidavit within 4 weeks, answering […]
Confederation of All India Traders has written a letter to Smt. Nirmala Sithraman, Hon’ble Minister for Finance against alleged physical assault and mental torture of traders of Vapi in Gujarat by concerned high officials of GST Department and demanded that there should be stringent and exemplary punishment for erring officials since their mis-deeds creates an […]
As notified vide Notification No 94/2020 – the amendment in Rule 21A of GST Rules, 2017 came to effect to enable the GST officers can now suspend a GST Registration with immediate effect if they found significant anomalies in GSTR3B Returns. A detailed SOP (Standard Operating Procedure) in this regard was issued by CBIC on […]
It’s now three months since the drive against the fraudulent use of fake GST invoices was launched in the second week of November, 2020. As on 13th February, 2021, the department has made 3046 cases and unearthed about 9294 fake GSTINs in just these 3 months.
♦ What does charitable activity mean under GST Act? The Goods and Services Act also specifies the criteria to be called a charitable activity. They are: I. Public Health by Way of: (A) Care or Counselling of Terminally Ill Persons or Persons with Severe Physical or Mental Disability; Persons Afflicted with HIV or AIDS; Persons […]
This is one more matter amongst many other matters that have come up before us over a period of time wherein serious allegations of threats, pressure, coercion, etc. have been levelled against the respondents Nos.3, 4 and 5 respectively. It is pointed out by Dr. Poddar, the learned counsel appearing for the writ applicants that the harassment was to such an extent that the writ applicant No.2 attempted to commit suicide
Tender Document For Appointment Of GST Auditors For The Financial Year 2019-20 with National Textile Corporation Limited (NTCL). NATIONAL TEXTILE CORPORATION LIMITED (A Govt. of India Undertaking) CIN No: U74899DL1968GOI004866 Core IV, SCOPE Complex, 7, Lodhi Road, New Delhi – 110003 Tel. No. 011- 24360101/Extn:2679, Fax No. 011- 24361112, website: www.ntcltd.org TENDER DOCUMENT For APPOINTMENT […]
We had noticed that the Commissioner may authorize arrest of a person only if he has reasons to believe that such a person has committed any offence under the clauses mentioned therein.
