Goods and Services Tax : Courts ruled that telecom towers remain movable goods because they can be dismantled and relocated, even when bolted to concrete f...
Goods and Services Tax : Businesses across India are receiving GST notices for ITC reversal even after making genuine purchases and banking payments. The a...
Goods and Services Tax : The article examines how denying ITC to genuine buyers due to supplier tax default creates constitutional and commercial concerns ...
Goods and Services Tax : This article explains updated GST rates, ITC rules, SAC classifications, and compliance requirements applicable to hotels and hosp...
Goods and Services Tax : ICAI clarified that ITC wrongly reversed under Table 4(B)(1) instead of Table 4(B)(2) can still be reclaimed within statutory time...
Goods and Services Tax : Representation addressed to Union Finance Minister, GST Council and CBIC seeks legislative and administrative relief for bona fide...
Goods and Services Tax : Authorities uncovered fraudulent ITC claims based on fake invoices without actual supply of goods or services. The accused was arr...
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 : CGST Delhi South arrested a director for allegedly availing ₹6.53 crore in fraudulent ITC based on bogus invoices worth ₹36.28...
Goods and Services Tax : Government advisories revised the IMS process to stop unfair tax escalation on credit note rejection. The key takeaway is balanced...
Goods and Services Tax : The Court held that mere email communication blocking ITC without a formal order and recorded reasons contravened Rule 86A of the ...
Goods and Services Tax : High Court held that GST authorities must consider CBIC circular clarifying implementation of Section 16(5) before sustaining deni...
Goods and Services Tax : The Allahabad High Court considered a challenge to amended CGST provisions restricting ITC despite valid invoices and payment of t...
Goods and Services Tax : High Court ruled that a GST order could not survive where SCN did not specify date, time, or venue for personal hearing. Judgment ...
Goods and Services Tax : The Karnataka High Court held that blocking of Electronic Credit Ledger under Rule 86A without granting a prior hearing violated p...
Goods and Services Tax : GSTN has launched a standardized Annexure-B Offline Utility for refund applications involving accumulated ITC to enable automated ...
Goods and Services Tax : The portal will restrict GSTR-3B filing if ITC reclaims exceed ledger balances. The key takeaway is mandatory correction of excess...
Goods and Services Tax : The Delhi government allows registered taxpayers to rectify GST orders where previously denied ITC is now eligible under section 1...
Goods and Services Tax : Rajasthan GST circular directs officers to reject Input Tax Credit claims for taxpayers who register after 30 days from becoming l...
Goods and Services Tax : Learn about the Rajasthan Commercial Taxes Department's new directive on verifying and rejecting Input Tax Credit claims for busin...
Courts ruled that telecom towers remain movable goods because they can be dismantled and relocated, even when bolted to concrete foundations. The decision preserves GST input tax credit eligibility for telecom infrastructure.
The Court held that mere email communication blocking ITC without a formal order and recorded reasons contravened Rule 86A of the CGST Rules. The blocked input tax credit was directed to be released.
High Court held that GST authorities must consider CBIC circular clarifying implementation of Section 16(5) before sustaining denial of input tax credit for delayed return filing.
Businesses across India are receiving GST notices for ITC reversal even after making genuine purchases and banking payments. The article explains key risks and precautions taxpayers must follow to safeguard Input Tax Credit.
GSTN has launched a standardized Annexure-B Offline Utility for refund applications involving accumulated ITC to enable automated invoice verification. Taxpayers must now upload invoice-wise HSN/SAC details through the prescribed utility.
The Allahabad High Court considered a challenge to amended CGST provisions restricting ITC despite valid invoices and payment of tax. The Court issued notices and sought responses from authorities before considering interim relief.
High Court ruled that a GST order could not survive where SCN did not specify date, time, or venue for personal hearing. Judgment reaffirmed mandatory nature of Section 75(4) of CGST Act.
The Karnataka High Court held that blocking of Electronic Credit Ledger under Rule 86A without granting a prior hearing violated principles of natural justice and caused serious civil consequences.
The article examines how denying ITC to genuine buyers due to supplier tax default creates constitutional and commercial concerns under GST law. It argues that compliant recipients should not be penalized for failures beyond their control.
This article explains updated GST rates, ITC rules, SAC classifications, and compliance requirements applicable to hotels and hospitality businesses. It also covers restaurant services, banquet halls, transportation, and ancillary services.
