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 issue was whether GST demand can exceed the show cause notice. The court held that such expansion violates Section 75(7) and m...
Goods and Services Tax : The issue was whether buyers can claim ITC when suppliers default on tax payment. The court upheld denial, emphasizing ITC is cond...
Goods and Services Tax : The article explains when GSTAT appeals are maintainable and outlines key filing conditions. It highlights timelines, pre-deposit ...
Goods and Services Tax : The central issue was whether incomplete notices satisfy legal requirements. The Court ruled that mere reproduction of statutory l...
Goods and Services Tax : The issue was whether the 2019 amendment to Section 54 could limit earlier refund claims. The Court ruled that the amendment is pr...
Goods and Services Tax : Authorities uncovered fraudulent ITC claims based on fake invoices without actual supply of goods or services. The accused was arr...
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 : The appellate authority found that facts presented on appeal differed from the original application. The case was remanded for fre...
Goods and Services Tax : The court held that Sections 73 and 74 allow show cause notices for any period, not limited to a financial year. Consolidated noti...
Goods and Services Tax : The issue was cancellation of GST registration due to non-filing of returns and rejection of appeal as time-barred. The Court allo...
Goods and Services Tax : The court held that a show cause notice lacking clear reasons and supporting documents violates natural justice. It quashed the re...
Goods and Services Tax : The Court examined whether ITC can be denied when the supplier fails to deposit tax. It upheld the provision, ruling that ITC depe...
Goods and Services Tax : CBIC has amended Notification No. 9/2025-Union Territory Tax (Rate) to revise tariff entries under UTGST schedules from May 1, 202...
Goods and Services Tax : CBIC has amended Notification No. 9/2025-Integrated Tax (Rate) to revise tariff entries under IGST schedules in line with Finance ...
Goods and Services Tax : CBIC has amended Notification No. 9/2025-Central Tax (Rate) to revise tariff entries in GST schedules in line with Finance Act, 20...
Goods and Services Tax : The data highlights a sharp increase in GST collections driven by import-related IGST. It confirms strong revenue performance and ...
Goods and Services Tax : This case highlights how delays in filing appeals against adverse GST orders weaken the department’s legal position. It undersco...
The Attached book on GST Explains in simple language in Hindi the provisions related to Importance of GST and Benefits, Taxes to be subsumed in GST, Migration related provisions, GST Registration, Composition Levy, GST Return, Input Tax Credit, Payment of GST, GST Assessment, GST Refund, GST Appeal, GST Transitional Provisions and GST Helpdesk.
Attached file explains about Tax Invoice, Credit Note and Debit Note in Hindi under the New GST Regime as applicable from 1st July 2017. Book further Explains about what Tax Invoice should contain, time limit to issue Tax Invoice, How to issue Invoice, Bill of Supply, Receipt Voucher, Refund Voucher, Payment Voucher, Revised Tax Invoice, […]
1. What is GSTR-1? GSTR-1 is a monthly Statement of Outward Supplies to be furnished by all normal and casual registered taxpayers making outward supplies of goods and services or both and contains details of outward supplies of goods and services. 2. Who is required to file the GSTR-1? Every registered taxable person, other than […]
Returns Offline Tool Version V1.0 Download, extract and run the GST Offline Tool to collate and upload the invoices and other data in offline mode. Link to Download offline GSTR 1 creation tool for Invoice and Other Data upload gst_offline_tool.zip will contain following four files Sample_files Offline Tool User Manual Readme GST Offline Tool 1. […]
1. How can I download and install the Invoice Upload/Download Offline Tool in my system from the GST Portal? 1. Login to the GST Portal gst.gov.in.2. Go to Downloads > Offline Utilities> Returns Offline Utility > Download
Under the GST regime, there will be a standardized form for making any claim for refunds. The claim and sanctioning procedure will be completely online and time bound, which is a marked departure from the existing time consuming and cumbersome procedure.
As per Rule 160, Chapter-6 of GFRs, 2017, it is mandatory for Ministries/Departments to receive all bids through e-procurement portals in respect of all procurements. For enabling procurements required for day-to-day running of offices,CBEC has been using the e-procurement solution developed by NIC.
Fellow citizens—kindly spare few minutes to go the following cryptic note; if convinced promote this idea as you deem fit so that government comes out with tax reform on the lines suggested.
Before GST came into effect, senior citizens residing in retirement communities paid 15% as Service Tax for maintenance charges which was for the services provided by the company that created retirement communities.
This article tries to provide you with a one-stop solution for all the most important, most crucial queries you have regarding registration under the GST regime. All the frequently asked questions of general public are accumulated and assimilated into one place which anyone could refer.
