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Claim of credit depends upon fulfilment of ITC conditions, not when it auto populated in GSTR-2B

Goods and Services Tax : Telangana AAR rules ITC claims depend on conditions met, not GSTR-2B auto-population. Learn about the Noori Travels case and its i...

May 29, 2024 501 Views 0 comment Print

Form GST ITC-03

Goods and Services Tax : Learn about Form GST ITC 03, its filing requirements, prerequisites, frequency, and consequences of non-filing. Understand when an...

May 23, 2024 1056 Views 0 comment Print

Understanding Rule 86B of CGST Rules: Restrictions on Input Tax Credit Utilization

Goods and Services Tax : Understand Rule 86B of the CGST Act: Restrictions on Input Tax Credit (ITC) utilization. Learn about applicability, restrictions, ...

May 22, 2024 1563 Views 0 comment Print

Input Tax Credit in special circumstances under GST Law

Goods and Services Tax : Understand the complexities of claiming Input Tax Credit (ITC) under special scenarios in GST Law, including new registration, bus...

May 18, 2024 2145 Views 0 comment Print

ITC not eligible on Immovable Property construction for Commercial Renting

Goods and Services Tax : Understand the implications of the Tamil Nadu AAR ruling on Input Tax Credit (ITC) for construction of immovable property for comm...

May 16, 2024 21771 Views 1 comment Print


Latest News


Live webinar: Block Credit in GST under Section 17(5)

Goods and Services Tax : Join our live webinar on Block Credit in GST u/s 17(5) to understand ITC, eligibility criteria, and critical provisions. Expert in...

May 13, 2024 12135 Views 0 comment Print

Meerut CGST Commissionerate Busts Rs. 1,000 Cr ITC Fraud

Goods and Services Tax : Meerut CGST Commissionerate exposes a syndicate claiming fraudulent Input Tax Credit of over Rs. 1,000 crore through 232 fake firm...

March 9, 2024 519 Views 0 comment Print

GST Input Tax Credit: Issues, Settlements and Government Measures

Goods and Services Tax : Explore the limitations and settlements regarding GST input tax credit, including late fees, penalties, and recent amendments. Dis...

February 7, 2024 2154 Views 0 comment Print

Elimination of Inequality in Income & Living of Citizens by GST Implementation

Goods and Services Tax : Explore how the implementation of GST in India has affected income inequality and living standards. Analysis of tax collection imp...

February 7, 2024 435 Views 0 comment Print

Government Uncovers 4,153 Bogus Firms in GST Evasion Scandal

Goods and Services Tax : Details of how GST authorities detected 4,153 fake firms evading input tax credit worth Rs. 12,036 crore. Steps taken to prevent f...

February 7, 2024 423 Views 0 comment Print


Latest Judiciary


Reversal of Erroneously Availed ITC TRAN-I: HC directs re-adjudication

Goods and Services Tax : Delhi High Court considers the non-application of mind by the Proper Officer, directing re-adjudication on reversal of erroneously...

May 28, 2024 327 Views 0 comment Print

Purpose of IBC is reorganization & insolvency resolution, not debt recovery: NCLAT Delhi

Company Law : NCLAT clarifies that absence of GST refund/ITC claim in demand notice or Form 5 is not grounds for default under CIRP as per Secti...

May 28, 2024 156 Views 0 comment Print

GST registration Cancellation with retrospective effect cannot be mechanical

Goods and Services Tax : The court observed that the cancellation of registration with retrospective effect cannot be mechanical and must be based on objec...

May 27, 2024 249 Views 0 comment Print

Alleged Excess ITC Claim: Delhi HC Quashes Order for Failure to Consider Petitioner’s Reply

Goods and Services Tax : Read the detailed analysis of MAA Padmawati Lamination Vs Commissioner Delhi Goods And Service Tax & Others case. Delhi High Court...

May 27, 2024 240 Views 0 comment Print

Proper Officer Must Consider Taxpayer’s Response before passing the order: Delhi HC

Goods and Services Tax : Delhi High Court quashes a Rs. 7 crore GST demand, emphasizing the need for the proper officer to consider replies on merits. Deta...

May 27, 2024 432 Views 0 comment Print


Latest Notifications


Minutes of GST Grievance Redressal Meeting held on 22.04.2024

Goods and Services Tax : Explore the detailed minutes and recommendations from a recent Grievance Redressal Meeting chaired by the Principal Chief Commissi...

May 2, 2024 1869 Views 1 comment Print

Weekly Newsletter from Chairman, CBIC dated 08/04/2024

Goods and Services Tax : Catch up on the latest CBIC updates including legacy cases, gold smuggling bust, GST fraud crackdown, and inspiring achievements. ...

April 8, 2024 366 Views 0 comment Print

Non-issuance of notices in case of voluntary compliance under Sections 73 and 74 of KSGST Act, 2017

Goods and Services Tax : Understand the procedures for voluntary tax compliance under Sections 73 and 74 of the KSGST Act, 2017. Detailed analysis of Circu...

April 6, 2024 3099 Views 0 comment Print

CBIC Chairman’s Weekly Newsletter-11th March, 2024

Goods and Services Tax : Discover insights from the National Conference of Enforcement Chiefs on GST evasion, collaborative efforts, and tech utilization f...

March 11, 2024 222 Views 0 comment Print

Import of Yellow Peas ‘Free’ from MIP Condition & Port Restrictions Until April 30, 2024

DGFT : Explore Government of Indias DGFT Notification 61/2023, extending the import period for Yellow Peas. Get insights on revised polic...

February 23, 2024 519 Views 0 comment Print


Latest Posts in input tax credit

Claim of credit depends upon fulfilment of ITC conditions, not when it auto populated in GSTR-2B

May 29, 2024 501 Views 0 comment Print

Telangana AAR rules ITC claims depend on conditions met, not GSTR-2B auto-population. Learn about the Noori Travels case and its implications.

Reversal of Erroneously Availed ITC TRAN-I: HC directs re-adjudication

May 28, 2024 327 Views 0 comment Print

Delhi High Court considers the non-application of mind by the Proper Officer, directing re-adjudication on reversal of erroneously availed ITC TRAN-I.

Purpose of IBC is reorganization & insolvency resolution, not debt recovery: NCLAT Delhi

May 28, 2024 156 Views 0 comment Print

NCLAT clarifies that absence of GST refund/ITC claim in demand notice or Form 5 is not grounds for default under CIRP as per Section 9 of IBC.

GST registration Cancellation with retrospective effect cannot be mechanical

May 27, 2024 249 Views 0 comment Print

The court observed that the cancellation of registration with retrospective effect cannot be mechanical and must be based on objective criteria. Mere non-filing of returns does not warrant retrospective cancellation covering the period when the returns were filed and the taxpayer was compliant. A

Alleged Excess ITC Claim: Delhi HC Quashes Order for Failure to Consider Petitioner’s Reply

May 27, 2024 240 Views 0 comment Print

Read the detailed analysis of MAA Padmawati Lamination Vs Commissioner Delhi Goods And Service Tax & Others case. Delhi High Court remands SCN for readjudication.

Proper Officer Must Consider Taxpayer’s Response before passing the order: Delhi HC

May 27, 2024 432 Views 0 comment Print

Delhi High Court quashes a Rs. 7 crore GST demand, emphasizing the need for the proper officer to consider replies on merits. Details of the judgment.

Madras High Court Upholds Right to Opportunity in Tax Dispute under GST

May 27, 2024 348 Views 0 comment Print

Madras High Court sets aside GST order for denying ITC on commercial vehicle without giving hearing opportunity, directs reassessment with petitioner’s input.

Interest allowable on delayed refunds of GST Input Tax Credit: Telangana HC

May 26, 2024 318 Views 0 comment Print

Explore the Telangana High Court’s judgment on interest under Section 54 of the CGST Act, 2017, for delayed refund of Input Tax Credit (ITC) and its implications.

GST Assessment Order Invalid if Reply to Notice Ignored: Madras HC

May 25, 2024 11727 Views 0 comment Print

Madras High Court rules GST assessment invalid if assessee’s reply to notice in Form GST ASMT-10 is not considered. Detailed analysis of the case.

Delhi HC Sets Aside GST Order for not providing Opportunity for Clarification

May 25, 2024 258 Views 0 comment Print

HC observed that if GST authorities found reply lacking, they should have requested additional information instead of outright dismissing reply. HC set aside impugned order and remitted case back to Proper Officer for re-adjudication.

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