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 : This article explains why GST registration is not limited to turnover thresholds. It highlights transaction-based triggers that ca...
Goods and Services Tax : The article highlights how aggressive GST actions impact genuine businesses. The key takeaway is the need for balanced enforcement...
Goods and Services Tax : Understand the mandatory GST compliances when closing a business, including return filing and tax on stock. The guidance clarifies...
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 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 issue involved challenge to provisional attachment under Section 83 of the CGST Act. The Court refused to interfere, holding t...
Goods and Services Tax : The Court held that cancellation based on grounds not mentioned in the show cause notice violates natural justice. The order was s...
Goods and Services Tax : The court ruled that cancellation was unsustainable where authorities ignored documents and passed non-speaking orders. It emphasi...
Goods and Services Tax : The issue was whether a taxpayer could seek revocation after missing the prescribed timeline due to portal restrictions. The Court...
Goods and Services Tax : The issue was mismatch between Section 74 mentioned in summary and penalty imposed under Section 73. The Court allowed rectificati...
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...
In re Saint-Gobain India Private Limited (GST AAAR Maharashtra) As regards the issue of denial of fair chance of hearing with sample, we hold that the Appellant may approach the Maharashtra Advance Ruling Authority with a fresh application along with the sample/reports of the products and in that case, the MAAR shall decide the issue […]
Hussain Shoaib Kothalia Vs Subwest Restaurant LLP (NAA) The brief facts of the case are that an application was filed by the Applicant No. 1 with the Maharashtra State Screening Committee on Anti-profiteering alleging profiteering in respect of restaurant service supplied by the Respondent despite the reduction in the rate of GST from 18% to […]
As per Information available on GST website GSTR-9 of FY 2019-20 is available now on GST Portal for filing but Computation of the table 8A of GSTR-9 for auto population from returns is under progress which is likely to be completed soon. For details Visit-GSTR-9 of FY 2019-20 is available now but without table 8A […]
As per information on GSTN website GSTR-9 of FY 2019-20 is available now for filing. Facility to file annual return in Form GSTR-9 for FY 2019-20 is now available. The Form is enabled for taxpayers whose table 8A computation has been completed. Computation of the table 8A of the said return for auto population from […]
Section 80 of the CGST Act, 2017 read with Rule 158 of the CGST Rules, 2017 governs the provisions for Payment of tax and other amounts in installments. Following aspects are dealt in the form of questions and their answers. Q 1. Who is allowed to make payment of tax and other amount in installments? […]
‘Rule of law’ is the soul of a democratic setup and no one is allowed to breach or even shake the golden thread of the same. Supremacy of rule of law cannot be questioned by anybody and the same cannot be threatened even by the state. Personal liberty is largely associated with the concept of […]
Present application is allowed. The applicant is ordered to be released on regular bail in connection with the order dated 29.10.2020 passed by the respondent No.2, Superintendent (Prev.), Central GST & C. Excise, Vadodara-II in File No. GEXCOM/AE/INV/GST/559/2020 on executing a personal bond of Rs.15,000/- (Rupees Fifteen Thousand only) with one surety of the like amount to the satisfaction of the trial Court and subject to the conditions that he shall;
Gopinath Dombla Vs Navkar Associates (NAA) It is revealed from the perusal of the CGST Act and the Rules framed under it that the Central Government vide Notification No. 01/2020-Central Tax dated 01.01.2020 has implemented the provisions of the Finance (No. 2) Act, 2019 from 01.01.2020 vide which sub-section 171 (3A) was added in Section […]
Pradeep Kumar Vs Fusion Buildtech Pvt. Ltd. (NAA) Respondent had not passed on the benefit of additional Input tax Credit (ITC) to the above Applicant No. 1 as well a other homebuyers who had purchased them in his Project “Fusion Homes” for the period from 01.07.2017 to 30.09.2018 and hence, the Respondent has violated the […]
Director-General of Anti-Profiteering Vs Hungry Eyes (NAA) An application alleging profiteering in respect of restaurant service supplied by the Respondent (Franchisee of M/s Subway Systems India Pvt. Ltd.) after a prima-facie examination by the Maharashtra State Screening Committee on Anti-profiteering under Rule 128 (2) of the CGST Rules 2017. Vide the application, it has been […]
