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Revamping GST: New ISD Mechanism under Finance Act, 2024

Goods and Services Tax : The Government has notified the Finance Act, 2024 on February 15, 2024, to implement the financial proposals of the Central Govern...

June 13, 2024 1395 Views 0 comment Print

Benefit of extended date of Section 16(4) has to be given retrospectively from July 2017: HC

Goods and Services Tax : High Court rules Section 16(4) of GST Act should apply retrospectively from July 2017, ensuring taxpayers' rights to claim ITC are...

June 11, 2024 1518 Views 0 comment Print

Kerala HC upholds validity of Section 16(2)(c) and 16(4) of CGST Act

Goods and Services Tax : Explore the recent Kerala High Court judgment on the validity of Section 16(2)(c) and 16(4) of the CGST Act, analyzing the nature ...

June 11, 2024 1026 Views 0 comment Print

Section 16(2)(c) & 16(4) Validity, ITC availment deadline Shifted to November

Goods and Services Tax : Kerala High Court upholds constitutional validity of GST Sections 16(2)(c) and 16(4), extends ITC availment date to November 30 re...

June 11, 2024 1599 Views 0 comment Print

Transfer of Unutilized ITC During Demerger: Procedures, Rules & Practical Insights

Goods and Services Tax : Learn about the procedures, rules, and practical insights for transferring unutilized Input Tax Credit (ITC) during a demerger und...

June 8, 2024 1050 Views 0 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 12513 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 540 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 2232 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 465 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 450 Views 0 comment Print

Latest Judiciary

Delhi HC Sets Aside Order for Failure to Consider Petitioner’s Detailed Reply

Goods and Services Tax : Delhi High Court orders re-evaluation of a GST case due to inadequate consideration of petitioner's response. Detailed analysis an...

June 14, 2024 78 Views 0 comment Print

Delhi HC orders re-adjudication of GST demand notice due to accountant’s maternity leave

Goods and Services Tax : Delhi HC orders re-adjudication of GST demand notice due to accountant's maternity leave. Petitioner granted opportunity to respon...

June 13, 2024 183 Views 0 comment Print

GST Demand: HC directs officer to re-adjudicate & pass a fresh speaking order

Goods and Services Tax : Delhi High Court quashes demand in Sethia Enterprises vs Commissioner GST case, citing lack of consideration for petitioner's det...

June 13, 2024 135 Views 0 comment Print

Madras HC Sets Conditions for GST Registration Restoration

Goods and Services Tax : Vinayaga Enterprises challenges GST registration cancellation due to non-filing of GSTR. Madras High Court issues conditions for r...

June 13, 2024 687 Views 0 comment Print

Proper Officer’s Incomplete Consideration of Petitioner’s Reply: Delhi HC directs Re-adjudication

Goods and Services Tax : Delhi High Court orders re-evaluation of Show Cause Notice against MSW Solutions Ltd., citing non-application of mind by proper of...

June 9, 2024 255 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 1, 2024 2010 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 396 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 3159 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 240 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 534 Views 0 comment Print

Petitioner not liable to pay penalties for wrongful availment of ITC by Supplier: Calcutta HC

February 20, 2024 2772 Views 2 comments Print

Dive into the Calcutta High Courts ruling on Fairdeal Metals case, absolving them of penalties for the Suppliers wrongful Input Tax Credit (ITC) availment. Understand the legal nuances and implications

ITC Reversal in case of non-payment of tax by supplier & re-availment thereof

February 18, 2024 6189 Views 0 comment Print

Explore the implications of GST Rule 37A governing the reversal and re-availment of Input Tax Credit (ITC) in cases of supplier non-payment. Learn about compliance, practical approaches, and time limits.

CA Certificate required to be considered by department while disallowing ITC claim

February 17, 2024 3090 Views 0 comment Print

Read about Madras High Court’s ruling in Ingram Micro India v. State Tax Officer. Assessment order quashed due to failure in considering crucial documents and Chartered Accountant’s certificate.

Madras HC Quashes GST Revision Order Against Renault Nissan

February 16, 2024 1407 Views 0 comment Print

Madras High Court overturns GST revision order, granting Renault Nissan a chance for fair hearing on their substantial ITC refund claim. Read for detailed insights.

Recovery Proceedings and Appeal Provisions: Analysis of GST Act

February 16, 2024 4359 Views 1 comment Print

Delve into the complexities of recovery proceedings and appeal provisions under the GST Act, exploring court interpretations and implications for taxpayers. Gain insights into the quantum of recovery and pre-deposit requirements.

Delhi HC Directs Consideration of ITC Refund in Light of CBIC Circular

February 15, 2024 582 Views 0 comment Print

Explore the Delhi High Court’s directive to reconsider ITC refund application in light of CBIC circular, impacting Bharti Enterprises’ case. Full analysis inside.

ITC Eligibility for Boutique Hotel and Restaurant Expenses: AAR Gujarat

February 15, 2024 1152 Views 0 comment Print

AAR Gujarat clarifies on ITC claims for general business expenses, square foot basis, and applicability of CGST Rules 42/43 for Mangaldas Mehta & Co. Ltd.

Offices, Billing Branches & Input Service Distributor: Budget 2024 GST Amendment Analysis

February 15, 2024 1932 Views 0 comment Print

Introduction: The Budget 2024 has introduced pivotal changes to the Goods and Services Tax (GST) regulations, particularly affecting Input Service Distributors (ISD). Stemming from recommendations made during the 50th and 52nd GST Council meetings, these amendments aim to refine the distribution of Input Tax Credit (ITC) for services procured by a Head Office (HO) that are […]

Madras HC Orders Unblocking of ITC under Rule 86A for Lack of Written Reasons

February 14, 2024 1197 Views 0 comment Print

Explore the Madras High Court’s ruling in Tvl. J.M. Traders vs Deputy Commissioner case. Learn about Input Tax Credit block, Rule 86A, and implications for taxpayers.

TNVAT: ITC Reversal for Non-Production of Original Tax Invoice Not Double Taxation

February 13, 2024 486 Views 0 comment Print

A comprehensive breakdown of the Madras High Court judgment on ITC reversal without original tax invoices, affirming it doesn’t constitute double taxation under TNVAT Act.

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