Goods and Services Tax : GST Notice for Fake Invoicing? Learn how genuine buyers can defend against ITC denial due to bogus suppliers. Understand your righ...
Goods and Services Tax : Learn how input tax credit (ITC) must be allocated by ISDs under GST, effective April 2025. Covers Rule 39, pro-rata method, and c...
Goods and Services Tax : Supreme Court clarifies ITC eligibility for construction under GST in Safari Retreats case, addressing "plant" definition, functio...
Goods and Services Tax : From April 1, 2025, ISD registration becomes mandatory for ITC distribution among GSTINs, replacing the cross-charge mechanism for...
Goods and Services Tax : Understand recent Supreme Court decisions on GST ITC denial due to supplier errors. Learn about taxpayer rights to correct genuine...
Goods and Services Tax : KSCAA highlights practical GST challenges in Sec 128A & Sec 16(4), urging clarifications on appeals, ITC, interest waivers, and mu...
Goods and Services Tax : Learn about India's efforts to combat fake ITC frauds, including special drives, legal actions, and GST guidelines for enforcement...
Goods and Services Tax : Explore the key recommendations made by the GST Council during its 54th meeting, including changes in GST rates, GoM formations, a...
Goods and Services Tax : Join CA Sachin Jain for a live course on Input Tax Credit from a litigation perspective. Gain practical insights and master ITC co...
Goods and Services Tax : CBIC detected Rs. 36,374 crore worth of fake ITC in FY 2023-24 involving 9,190 cases. Key measures and data on ITC fraud detection...
Corporate Law : The prohibition from allowing input tax credit is a statutory mandate, and the view taken by the orders impugned, in the facts and...
Goods and Services Tax : Madras High Court held that imposition of interest and penalty unwarranted as Input Tax Credit wrongly availed is reversed without...
Goods and Services Tax : Karnataka High Court held that during re-assessment proceedings, claim for Input Tax Credit can be rectified under section 39 of t...
Goods and Services Tax : Karnataka HC sets aside orders against MMIL over delayed ITC claim, remands case for reconsideration under amended Finance Act, 20...
Goods and Services Tax : Chhattisgarh High Court grants bail to Rohit Singla in a GST fraud case, citing delayed trial and conditions for release....
Goods and Services Tax : CBIC unveils trade facilitation measures, combats counterfeit currency, and detects ₹80 crore GST fraud. Key developments from I...
Goods and Services Tax : CBIC clarifies ITC eligibility for goods delivered under Ex-Works contract as per Section 16(2)(b) of CGST Act, 2017...
Goods and Services Tax : The circular clarifies that electronic commerce operators under section 9(5) of CGST Act need not reverse input tax credit for spe...
Goods and Services Tax : GSTN issues advisory on the new Invoice Management System (IMS) for accepting or rejecting supplier invoices, impacting GSTR-2B an...
Goods and Services Tax : CBIC clarifies input tax credit provisions under Section 16(5) & 16(6) of CGST Act, detailing rectification procedures for wrong c...
Jharkhand High Court grants anticipatory bail to a tax practitioner accused of aiding fraudulent GST registration, subject to conditions of cooperation and security.
Explore GST changes in the hotel and restaurant sector from April 2025. New rates, forms, and options for ITC aim to simplify taxation and enhance transparency.
Thereafter an order u/s. 73(9) of the KGST Act was passed vide order dated 27.03.2024 whereunder the tax demand together with interest and penalty was made against the petitioner.
Kerala HC rules Section 73 CGST Act proceedings imposing interest and penalty on ITC claimed under the wrong head not maintainable due to technical error.
Learn about interest applicability on delayed GST payments, including tax paid via E-cash or E-credit ledger balances, and its implications under GST law provisions.
A prior approval was sought to pass the order u/s 148A(d) from the Specified Authority, Principal Commissioner of Income Tax and after receiving the prior approval from the specified authority, an order u/s 148A(d) was passed.
Learn about the evolution of ISD under GST and its impact on taxpayers, including mandatory compliance, resource allocation, and potential penalties from April 2025.
Gujarat High Court hears challenge to Section 16(2)(c) of GST Act, granting interim relief against coercive actions until the petition is resolved.
Jharkhand High Court directs GST Department to allow Input Tax Credit (ITC) for delayed GSTR-3B filing in FY 2019-20 under CGST amendments.
Learn about the 55th GST Council recommendations on credit notes, amendments to CGST laws, and their impact on suppliers and recipients under GST.
