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...
Orissa High Court held that proper officer has exercised discretion in intimating petitioner that ITC has wrongly been availed. However, directed unblocking of Input Tax Credit for filing return within prescribed period.
Review of recent notifications and circulars for Income Tax, GST, SEBI, and IBBI from November 4-10, 2024, covering updated policies, SC rulings, and advisories.
Learn about the legal provisions for special audits under GST, key court cases, and the principles of fairness and transparency emphasized by judicial rulings.
The 18th Customs Consultative Group meeting discussed trade issues. Vigilance Awareness Week focused on integrity, with highlights on recent gold smuggling case.
According to Section 103 of the CGST Act, unless an AAR ruling is challenged through an appeal, it remains legally enforceable, limiting the scope for the issuance of further show cause notices that contradict such rulings.
Summary of recent GST changes to GST Sections 128A and 16, covering ITC restrictions, due dates, and relief from penalties for past financial years.
Learn how India’s Invoice Management System (IMS) streamlines Input Tax Credit (ITC) tracking and helps reduce tax discrepancies for businesses.
Taxpayers can request early appeal hearings to benefit from interest and penalty waivers under CGST Section 128A. Learn about eligibility and key appeal requirements.
जीएसटी में ई-इनवॉइसिंग और ई-वे बिल का महत्व, उनकी आवश्यकताएं, अंतर और एकीकृत अनुपालन प्रक्रिया पर संक्षिप्त समीक्षा।
Patna High Court held that invocation of extraordinary jurisdiction under Article 226 of the Constitution of India unjustified as lack of jurisdiction and the absence of compliance with principles of natural justice have been merely raised but not substantiated.
