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...
The instant petition is filed to seek to release of the detained goods and vehicles under Section 129(1) of the CGST Act. The court directed the respondent authority to release the vehicle and the goods after obtaining a bond of Rs.11,73,480 from the writ applicant.
Agarwal Foundries Private Limited Rama Towers Vs Union of India (Telangana High Court) No provision of any law is cited before us by the respondents to say that they are entitled to use physical violence against persons they suspect of being guilty of tax evasion while discharging their duties under the CGST Act, 2017. Merely […]
Sanjiv Kumar Mittal Vs Deputy Commissioner (TRC), CGST Commissionerate Delhi South & Ors. (Delhi High Court) SECTION 87(b)(i) OF THE FINANCE ACT PROVIDES FOR A GARNISHEE ORDER ONLY – i.e. PROVIDES FOR ATTACHMENT OF FUNDS OF AN ASSESSEE LYING WITH THIRD PARTIES. THERE IS NO PROVISION IN THE FINANCE ACT MAKING AN EX-DIRECTOR, EVEN IF […]
The taxable person who has received a show cause notice in Form GST REG-23 is required to file a defence reply in Form GST REG-24. Such a defence reply in Form GST REG-24 is to be filed within a period of seven working days. The present article explains the receipt of notice by the taxable […]
Meaning of reverse charge: As per Section 2(98) of the CGST Act ‘reverse charge’ means the liability to pay tax by the recipient of supply of services or goods instead of supplier of such services or goods under sub-section (3) or sub-section (4) or under sub-section (3) or sub-section (4) of section 5 of IGST […]
Legislation is always enacted with some purposes, objects and reasons. A proposed Legislation is placed before Parliament with a statement of objects and reasons appended to it. The objects and reasons accompanying a bill, which subsequently gets converted into an Act, are to be taken into consideration in interpreting the provisions of the statute. It […]
How can I take action in proceedings for Remanded Cases and Appeal Effects initiated against me by the Tax Officer? To take action in proceedings for Remanded Cases and Appeal Effects, perform following steps: A. Navigate to View Additional Notices/Orders page to view Notices and Orders issued against you by Adjudicating or Assessing Authority (A/A) B. Take action using REPLIES […]
How can I view my submitted or saved application for refund on the GST Portal? 1. To view your submitted application, navigate to Services >Refunds >My Saved/Filed Applications option. 2. The Saved/Filed Application page is displayed. Note: You can download the ARN receipt by clicking on the ARN hyperlink to take the print out of the ARN Receipt. […]
How can I view additional orders/notices issued by the tax officer? To view additional orders/notices issued by the tax officer, perform following steps: 1. Access the www.gst.gov.in URL. The GST Home page is displayed. 2. Login to the portal with valid credentials. 3. Dashboard page is displayed. Click Dashboard > Services > User Services > View Additional Notices/Orders […]
Registration as a GST Practitioner (GSTP) on the GST Portal? 1. Access the https://www.gst.gov.in/ URL. The GST Home page is displayed. 2. Click Services > Registration > New Registration option. Part A: 3. The New Registration page is displayed. Select the New Registration option. 4. In the I am a drop down list, select the GST Practitioner […]
