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...
Delhi High Court deems rejection of Input Tax Credit claim as invalid due to inadequate consideration of taxpayer’s detailed reply. Read the full judgment here.
Explore the Delhi High Courts decision in Emco Cables Pvt. Ltd. v. Union of India, emphasizing the necessity for assessment orders to acknowledge and consider replies by the assessee.
Get ready for year-end with this comprehensive GST checklist! Reconcile, verify, settle liabilities, renew LUT, and stay proactive for a smooth transition.
Delve into the complexities of GST provisions for work contractors, exploring registration requirements, input tax credit eligibility, and the determination of place of supply.
Discover the implications of Rajesh Mittal vs Union of India case on GST proceedings. Learn why Central GST Authoritys actions were halted when State GST Authority initiated proceedings.
The Bombay High Court in Siemens India Ltd. v. Union of India holds that Input Service Distributors’ entitlement to transition Input Tax Credit (ITC) cannot be denied due to procedural lapses.
Read the detailed judgment of Andhra Pradesh High Court dismissing a petition seeking police custody for a TDP leader’s son in an Rs. 8 crore GST-ITC scam case.
Rajasthan High Court’s decision to grant bail to Rishabh Jain in a significant GST evasion case amounting to ₹1046.74 crores. Understand the legal arguments, precedents, and implications of the judgment.
Explore the Rajasthan High Court’s decision to grant bail in a ₹21.16 crore GST scam involving fake firms & illicit input tax credit (ITC). Understand the legal arguments, precedents, and implications of the judgment.
Explore the detailed analysis of Nitin Vermas bail application against Union of India & Others. Learn about the allegations, evidence, and legal perspectives.
