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 framework enables wider access to GST appeals through online filing. However, procedural and portal limitations may hinder smo...
Goods and Services Tax : Courts held that bona fide buyers cannot lose ITC due to supplier non-payment. The key takeaway is that liability cannot shift to ...
Goods and Services Tax : Authorities are targeting buyers based on supplier defaults without proper verification. Courts emphasize that bona fide taxpayers...
Goods and Services Tax : GST notices are commonly issued due to mismatches, incorrect filings, and missing information in returns. The content highlights t...
Goods and Services Tax : The omission of Section 13(8)(b) applies only prospectively from 30 March 2026, as no saving clause exists. Past transactions and ...
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 : The Government reduced GST on paper sacks and bags from 18% to 5% following GST Council recommendations. The move addresses farmer...
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 : The case involved a penalty imposed despite the main tax demand being set aside in appeal. The Court held that the petitioner shou...
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...
Madras High Court quashes GST assessment order due to retrospective amendment in Section 16 of CGST Act. Matter remanded for fresh consideration.
Learn about Input Service Distributor (ISD), its registration, credit distribution process, and compliance requirements under GST effective from April 1, 2025.
Starting from 1st April 2025, all GST-registered persons who have multiple GSTINs under the same PAN must register as an Input Service Distributor (ISD) for the distribution of Input Tax Credit (ITC). This amendment aims to streamline the ITC distribution process, ensure better compliance, and enable centralized credit management across different branches or locations of a business.
Understand the impact of GST ITC on immovable properties post the 55th GST Council Meeting, including changes to Section 17(5)(d) and its tax implications.
Introduction The Goods and Services Tax (GST) in India offers a simplified tax compliance option known as the Composition Scheme, designed for small taxpayers to ease their tax burden and compliance requirements. However, certain categories of businesses and manufacturers are restricted from opting for this scheme. A crucial aspect of this restriction applies to manufacturers […]
1 अप्रैल 2025 से GST नियमों में बदलाव होंगे, जिसमें मल्टी-फैक्टर ऑथेंटिकेशन, ई-वे बिल अपडेट और होटल व कार बिक्री पर कर परिवर्तन शामिल हैं।
Mere uploading of notices and orders on the GST portal might not be sufficient to fulfill the requirement of proper service, especially when it prevented assessee from being aware of the proceedings.
Jharkhand High Court held that rejection of refund of statutory pre-deposit merely because refund application was filed beyond section 54 of the Income Tax Act not justified as refund of pre-deposit is vested right of an assessee.
The petitioner is inter-alia, engaged in the manufacture and sale of edible oil. According to the petitioner, the rate of tax on output supplies made by the petitioner exceeds the rate of tax on input supplies.
Andhra Pradesh High Court invalidates GST order due to missing officer signature and DIN, citing precedent. Fresh assessment permitted under proper procedure.
