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 classification of bundled hotel services under GST. It is clarified that naturally bundled services are taxed as com...
Goods and Services Tax : Courts differ on validity of multi-year GST SCNs under Sections 73 and 74. Issue referred to larger bench; legal position remains ...
Goods and Services Tax : The Court held that arrest under GST requires clear evidence of fraudulent intent and active involvement. Mere association with di...
Goods and Services Tax : This guide explains GST rates, composition scheme eligibility, and new hotel tariff slabs. It highlights how ITC restrictions and ...
Goods and Services Tax : The Court held that genuine errors in returns can be corrected despite statutory deadlines. Technical timelines cannot override ac...
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 : CBI arrested GST officials for demanding a bribe to facilitate registration approval. The case highlights strict enforcement again...
Goods and Services Tax : The ruling held that concessional GST rate applies only if bags qualify as biodegradable under the notification. It clarified that...
Goods and Services Tax : The issue was whether online coaching qualifies as OIDAR services. The ruling held it does not, as significant human involvement m...
Goods and Services Tax : The Court examined whether tax authorities can issue a single order for multiple years. It held that composite orders are invalid ...
Goods and Services Tax : The petitioner alleged denial of hearing and cross-examination. The Court ruled that no such violation was established at this sta...
Goods and Services Tax : The court examined cancellation of GST registration issued without stating any reasons. It held such non-speaking orders invalid a...
Goods and Services Tax : The GST portal launches an Excel-based IMS Offline Tool to help taxpayers efficiently manage and process invoices. It enables bulk...
Goods and Services Tax : CBIC extends due date for filing March 2026 GSTR-3B to April 21, 2026, for registered persons under Section 39 of the CGST Act....
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...
New RCM Liability & ITC Statements on GST portal enhance accuracy. Available from 23rd Aug 2024 to 30th Nov 2024 for taxpayers to reconcile RCM transactions.
जीएसटी अधिनियम की धारा 122 का दुरुपयोग कर अधिकारियों द्वारा करदाता पर अनुचित दंड लगाने में किया जाता है। जानें न्यायालयों के प्रमुख फैसले और करदाता के हित की सुरक्षा।
Biometric Aadhaar authentication for GST registration is now required in Dadra & Nagar Haveli, Daman & Diu, and Chandigarh.
Madras High Court rules GST recovery under Section 78 must be initiated by Principal Commissioner, not State Tax Officer, and orders refund to petitioner.
Delhi HC overturned ₹2.33 crore GST demand due to non-receipt of SCN and inaccessible GST portal after director’s death and business closure.
Understand the admissibility of Input Tax Credit (ITC) under GST when goods are delivered to an unregistered cold storage facility.
Summary: Reverse Charge Mechanism (RCM) under the Goods and Services Tax (GST) shifts the tax payment responsibility from the supplier to the recipient for certain notified goods and services. As per Section 9(3) and 9(4) of the CGST Act, 2017, RCM applies to specific services like transportation by a Goods Transport Agency (GTA), legal services, […]
GST introduces RCM Liability/ITC Statement for accurate RCM reporting. Deadline for opening balance is 31st Oct 2024, with amendments allowed until 30th Nov 2024.
From Sept 2024, taxpayers must update valid bank account details in GST registration to file GSTR-1/IFF for Aug 2024 onwards. Non-compliance will block filings.
जीएसटी एक्ट 2017 के तहत अगस्त 2024 से लागू होने वाली एमनेस्टी स्कीम की समीक्षा। छूट, नियम और तैयारियों पर विस्तार से जानकारी प्राप्त करें।
