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 : ECGC payouts in INR do not qualify as export proceeds under GST and FEMA laws. Exporters must secure AD bank write-offs to avoid r...
Goods and Services Tax : The issue was whether unregistered individuals could exercise appellate rights. The Court held that procedural hurdles like absenc...
Goods and Services Tax : The issue was denial of ITC transfer due to different State registrations of entities. The Court ruled that no such restriction ex...
Goods and Services Tax : The issue was delays and inconsistencies in GST fund settlement under the earlier framework. The new rules introduce a fully autom...
Goods and Services Tax : The issue was taxation of intermediary services as domestic supply. The law now treats such services as exports, allowing zero-rat...
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...
CA, CS, CMA : ICAI has recommended mandatory verification of the Certificate of Practice for Chartered Accountants appearing before GSTAT to ens...
Goods and Services Tax : The Government introduced reforms such as e-invoicing and auto-population of data in GST returns. These measures improve accuracy,...
Goods and Services Tax : The Court held that GSTIN cannot be cancelled solely based on supplier irregularities without examining the taxpayer’s transacti...
Corporate Law : The Court held that input tax credit claimed on invoices from non-existent dealers justified penalty under VAT law. It reaffirmed ...
Goods and Services Tax : The Court set aside a show cause notice that combined several financial years into one proceeding. It held that each assessment ye...
Goods and Services Tax : The Court held that each financial year creates a separate cause of action, making a consolidated notice legally unsustainable. It...
Goods and Services Tax : The ruling found that issuing a single notice for multiple tax years violates statutory requirements. The Court quashed the notice...
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...
Goods and Services Tax : Maharashtra Government has extended the time limit to file appeals before the Appellate Tribunal for orders communicated before Ap...
Madras High Court held that appropriation of refund made during pendency of an appeal is construed as payment of duty under protest and hence period of limitation doesn’t apply in such case. Accordingly, appeal stand allowed and order is set aside.
The issue concerns repeated extensions of limitation periods for SCNs and orders under Sections 73 and 74. The framework shows timelines were shifted through notifications, with deadlines extending up to 2025 and beyond.
The issue involved denial of representation through counsel during GST proceedings. The Court held that personal appearance cannot be insisted upon when law permits authorised representation.
The court examined whether road tax and penalties could be demanded for issuing an NOC. It held that such charges are not applicable when only an NOC is sought. The key takeaway is that NOC issuance cannot be linked to tax liabilities meant for registration.
The court examined whether confiscation under GST law can be ordered without hearing the affected party. It held that absence of personal hearing violates statutory requirements, making the order invalid.
The court denied bail after finding that the applicant’s involvement in the alleged GST fraud could not be ruled out based on investigation records. The ruling highlights that prima facie evidence and seriousness of allegations outweigh claims of false implication at the bail stage.
Authorities denied GST reimbursement on scrap treating it as non-specified goods. The court found this interpretation inconsistent with the scheme’s definition and exclusion list. The key takeaway is that benefits cannot be denied on grounds not supported by the notification.
The new BER-SER structure separates GST from commissions, reducing base payouts. Non-registered distributors face direct income loss as GST is no longer embedded.
CBI arrested GST officials for demanding a bribe to facilitate registration approval. The case highlights strict enforcement against corruption and accountability in tax administration.
Reimbursements are taxable if they form part of consideration under GST valuation rules, regardless of their label. Only limited cases meeting strict pure-agent conditions qualify for exclusion.
