Goods and Services Tax : A supplier cannot issue a GST credit note merely because the buyer has not paid the invoice. The proper remedy is to document the ...
Goods and Services Tax : The article explains how mandatory IMS and the Zero-Mismatch Policy require taxpayers to verify invoices before claiming ITC, maki...
Goods and Services Tax : The article explains how IMS makes accepted invoice records the basis for ITC eligibility, strengthening compliance, fraud detecti...
Goods and Services Tax : The Madras High Court held that retrospective cancellation of a supplier's GST registration alone is insufficient to deny ITC. Aut...
Goods and Services Tax : The article explains why retrospective GST cancellation alone should not result in ITC denial where buyers have complied with Sect...
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 : Madras High Court set aside certain GST orders after holding that DRC-01 notice should have preceded adjudication following the ea...
Goods and Services Tax : Odisha AAR held that questions relating to refund of accumulated ITC under Section 54(3) are not maintainable under the advance ru...
Goods and Services Tax : The High Court granted regular bail in a GST fraud prosecution after noting that the investigation had been completed, the complai...
Goods and Services Tax : The SC declined to interfere with the High Court ruling that Rule 86A cannot be used to create a negative Electronic Credit Ledger...
Goods and Services Tax : The High Court held that Rule 86A permits blocking only of input tax credit actually available in the Electronic Credit Ledger. Ne...
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...
Learn about Input Tax Credit (ITC) on motor vehicles under GST regime, including eligibility, exceptions, renting guidelines, and crucial points for businesses.
Explore the Rajasthan High Court’s ruling on Sarrs Construction’s refund of Input Tax Credit (ITC). Can the department recall granted refunds? Delve into the detailed analysis here.
Explore the ruling on input tax credit for construction materials & supplies in the case of V Chitti Babu under GST AAR Karnataka. Detailed analysis & conclusions provided
Delve into the complexities of Input Tax Credit reversal by customers due to credit notes under Section 34 of the CGST Act for seamless GST compliance.
Delve into the complexities of claiming Input Tax Credit (ITC) under GST, exploring Section 16 provisions, controversies, constitutional validity, and alternative arguments.
Madras High Court sets aside assessment order due to lack of annexed documents in reply, reversing ITC worth Rs. 1.04 Cr. Details of the case and court judgment.
Read the full judgment of Madras High Court setting aside tax liability due to inadvertent error in GSTR-1, corrected in GSTR-3b. Detailed analysis provided.
Read the full text of the judgment/order by Madras High Court quashing an assessment order due to procedural irregularities. Learn about contesting tax demand with 10% pre-deposit.
Delhi High Court mandates re-adjudication of flawed GST assessment order due to failure to consider detailed reply of assessee. Read the full judgment here.
Delhi High Court sets aside demand order under Section 73 of CGST Act, citing absence of prior show cause notice. Detailed analysis of the judgment provided.
