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Defence Against GST Credit denial Notices due to Bogus or Non-Existent Suppliers

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...

April 24, 2025 99 Views 0 comment Print

All about ITC Allocation by ISD under GST from 1st April 2025

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...

April 24, 2025 4656 Views 0 comment Print

SC on ITC for Construction Under GST: Safari Retreats Case

Goods and Services Tax : Supreme Court clarifies ITC eligibility for construction under GST in Safari Retreats case, addressing "plant" definition, functio...

April 23, 2025 858 Views 0 comment Print

Is Input Service Distributor Registration Compulsory from 1st April 2025

Goods and Services Tax : From April 1, 2025, ISD registration becomes mandatory for ITC distribution among GSTINs, replacing the cross-charge mechanism for...

April 14, 2025 789 Views 0 comment Print

GST ITC & Supplier Errors: Recent Supreme Court Rulings

Goods and Services Tax : Understand recent Supreme Court decisions on GST ITC denial due to supplier errors. Learn about taxpayer rights to correct genuine...

April 12, 2025 5832 Views 0 comment Print


Latest News


Representation on GST Challenges related to Section 128A & 16(4) ITC Disallowance

Goods and Services Tax : KSCAA highlights practical GST challenges in Sec 128A & Sec 16(4), urging clarifications on appeals, ITC, interest waivers, and mu...

December 17, 2024 6384 Views 0 comment Print

Fake ITC Frauds: Government Measures and GST Guidelines

Goods and Services Tax : Learn about India's efforts to combat fake ITC frauds, including special drives, legal actions, and GST guidelines for enforcement...

December 11, 2024 1209 Views 0 comment Print

Recommendations during 54th meeting of GST Council

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...

September 10, 2024 12858 Views 0 comment Print

Live Course: Analysis of Input Tax Credit from a Litigation Perspective

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...

August 4, 2024 8658 Views 0 comment Print

CBIC detect Rs. 36,374 Cr. Fake ITC in FY 2023-24

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...

July 29, 2024 1104 Views 0 comment Print


Latest Judiciary


ITC Disallowed on Exempt Sales Under Section 7(c) of UP VAT Act: SC

Goods and Services Tax : The prohibition from allowing input tax credit is a statutory mandate, and the view taken by the orders impugned, in the facts and...

April 24, 2025 60 Views 0 comment Print

Interest & penalty under GST not justified as wrongly availed ITC not utilised

Goods and Services Tax : Madras High Court held that imposition of interest and penalty unwarranted as Input Tax Credit wrongly availed is reversed without...

April 23, 2025 363 Views 0 comment Print

ITC Claims Can Be Rectified U/S 39 of VAT Act Despite Impact on State Exchequer: HC

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...

April 8, 2025 198 Views 0 comment Print

Karnataka HC Remands delayed ITC Claim Case Under Amended Finance Act, 2024

Goods and Services Tax : Karnataka HC sets aside orders against MMIL over delayed ITC claim, remands case for reconsideration under amended Finance Act, 20...

April 8, 2025 123 Views 1 comment Print

Chhattisgarh HC grants Bail in GST ITC Fraud Case citing delayed trial

Goods and Services Tax : Chhattisgarh High Court grants bail to Rohit Singla in a GST fraud case, citing delayed trial and conditions for release....

April 7, 2025 708 Views 0 comment Print


Latest Notifications


CBIC Launches Trade Facilitation Initiatives, Cracks Down on Fraud

Goods and Services Tax : CBIC unveils trade facilitation measures, combats counterfeit currency, and detects ₹80 crore GST fraud. Key developments from I...

February 17, 2025 528 Views 0 comment Print

ITC Availability for Goods Under Ex-Works Contract Clarified

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...

December 31, 2024 8010 Views 0 comment Print

Clarification on ITC Reversal for ECO under GST Act

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...

December 31, 2024 1746 Views 0 comment Print

Advisory on GST Invoice Management System (IMS) Phase 1

Goods and Services Tax : GSTN issues advisory on the new Invoice Management System (IMS) for accepting or rejecting supplier invoices, impacting GSTR-2B an...

November 12, 2024 22977 Views 0 comment Print

Clarification on Input Tax Credit: Circular No. 237/31/2024-GST

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...

October 15, 2024 19143 Views 0 comment Print


GST Council’s Recommendations Must Be Considered: Jharkhand HC

August 13, 2024 597 Views 0 comment Print

Jharkhand High Court disposes of B D Enterprises’ petition against GST Input Tax Credit time limits, aligning with the 53rd GST Council recommendations.

Denial of substantive benefit alleging filing of refund claim under incorrect rule unjustified: CESTAT Delhi

August 9, 2024 300 Views 0 comment Print

CESTAT Delhi held that substantive benefit of the appellant cannot be taken away merely because the refund claim is filed under Rule 18 of the Central Excise Rules, 2002 instead of Rules 5 of Cenvat Credit Rules, 2004.

New Adjudication Procedure in GST: Section 74A

August 8, 2024 3702 Views 0 comment Print

Understand the new GST adjudication process under Section 74A for determining tax, interest, and penalties from FY 2024-25 onwards.

ITC on Old Vehicles for Resale: AAR Allows ITC on Repairs, Rent & Services

August 7, 2024 1497 Views 0 comment Print

GST AAR ruling for Royaldrive Pre Owned Cars LLP regarding input tax credit eligibility on spare parts, refurbishment services, and other business expenses.

ITC on Demo Cars for Motor Vehicle Dealers: GST AAR Kerala

August 7, 2024 666 Views 0 comment Print

Clarification on ITC eligibility for inward supply of motor vehicles used for demonstration purposes in the course of motor vehicle business. AAR Kerala ruling

Live Course: Analysis of Input Tax Credit from a Litigation Perspective

August 4, 2024 8658 Views 0 comment Print

Join CA Sachin Jain for a live course on Input Tax Credit from a litigation perspective. Gain practical insights and master ITC complexities. Register now!

Order unsustainable if passed alleging non-furnishing of documents which were not called for: Madras HC

August 1, 2024 549 Views 0 comment Print

Madras High Court held that tax confirmed on premise of non-furnishing of required documents, however, none of the documents were called for in the show cause notice. Accordingly, order set aside and matter remanded.

Rule 86A(3): Blocking of ITC Permissible for a Maximum Period of One Year

July 31, 2024 750 Views 0 comment Print

Read about Karnataka High Court’s decision in Padmavathi Electrometals (P) Limited vs Assistant Commissioner of Commercial Taxes, setting aside the blocking of GST ITC after one year.

CBIC detect Rs. 36,374 Cr. Fake ITC in FY 2023-24

July 29, 2024 1104 Views 0 comment Print

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 detailed in the report.

HC Criticizes Appellate Authority for Overlooking Petitioner’s Documentation

July 27, 2024 720 Views 0 comment Print

Explore the Calcutta High Court ruling in Shiva Chemicals & Anr. Vs Assistant Commissioner of Revenue, focusing on Input Tax Credit (ITC) disputes.

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