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 : Explains that vague show cause notices lacking details of suppression violate legal principles. Highlights that extended limitatio...
Goods and Services Tax : Clarifies that export value used in refund calculation must be consistently applied in both numerator and denominator. Highlights ...
Goods and Services Tax : The Court examined whether show-cause notices covering multiple financial years are valid and noted divergent High Court rulings. ...
Goods and Services Tax : The operators avoided traditional hacking and instead used structural loopholes in website optimisation. The incident shows how te...
Goods and Services Tax : Explains how suppliers may face denial of output tax reduction when recipients cannot reverse ITC after deregistration. Highlights...
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 CBI arrested a CGST Assistant Commissioner for demanding a bribe to halt GST proceedings. The officer was caught red-handed ac...
Goods and Services Tax : Considering the duration of custody and the likely delay in trial, the Court found continued detention unnecessary. It granted bai...
Goods and Services Tax : The Court permitted the taxpayer to obtain a stay by following the procedure under Section 112 and relevant CBIC circulars. It emp...
Goods and Services Tax : GST Registration Cancellation Set Aside for Lack of Proper Reasons, Bank Account Attachment Lapses Automatically Under GST Law aft...
Goods and Services Tax : Sections 74 and 74A operate on fundamentally different legal principles. The Court noted that their combined invocation raises ser...
Goods and Services Tax : Recovery action was initiated even after partial tax payment. The Court held that instalment relief must be sought through Form DR...
Goods and Services Tax : GSTN clarified that system-calculated interest for February 2026 was incorrectly reflected in March returns due to a technical iss...
Goods and Services Tax : GSTN has enabled editing of the pre-deposit percentage in APL-01 filings. The change allows taxpayers flexibility, while verificat...
Goods and Services Tax : Taxpayers faced issues filing appeals where adjudication orders showed zero demand. GSTN clarified that such system limitations re...
Goods and Services Tax : Both domestic and import revenues contributed to GST growth, alongside increased refunds. The figures highlight improved tax admin...
Goods and Services Tax : The government introduced new rules replacing the 2017 framework to streamline IGST settlement between Centre and States. The rule...
The Authority ruled that questions on ITC set-off procedures fall outside the scope of advance ruling. Applications on procedural aspects are not admissible under Section 97.
The ruling clarifies that services provided by associations to members are taxable under GST due to statutory deeming of separate persons. The principle of mutuality cannot exclude such transactions from tax.
The issue was whether waste remediation services are taxable under GST. The Authority held that although classifiable under SAC 9994, the services qualify as pure services and are exempt. It clarified that services linked to municipal functions are eligible for exemption.
The issue involved GST classification and rate on rice bran oil. The application was withdrawn after a government notification clarified the applicable tax, and no ruling was given on merits.
The AAR held that advance ruling cannot be sought on services received by the applicant. Since tax liability lies with the supplier, the application was not maintainable and was withdrawn.
The issue was whether export value includes freight, insurance, and duties. The AAR held all such costs under DDP must be included in transaction value for IGST payment.
The Court held that failure to personally serve notice before cancelling GST registration violated principles of natural justice. It directed reconsideration of the case on merits, emphasizing fairness in procedural compliance.
The issue was whether a single show cause notice can cover multiple years. The Court held such composite notices invalid and directed issuance of separate notices.
The Tribunal held that even a marginal increase in ITC must be passed on to buyers. Failure resulted in refund liability with interest under Section 171. The ruling confirms that interest is payable from the date of excess collection. Arguments to defer interest to project completion were rejected.
The case confirms that an increase in ITC must result in price reduction for buyers. The Tribunal found profiteering where such benefit was not passed on, directing refund with interest.
