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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 75 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

Nominal Salary Deductions for Canteen Services Not Considered ‘Supply’ & ITC eligible for Statutory Obligations

June 3, 2024 3087 Views 0 comment Print

Dive into the detailed analysis of GST implications on canteen facilities provided by Dormer Tools India Pvt Ltd. Explore the ruling’s impact on deductions from employee salaries and input tax credit eligibility.

Input Tax Credit (ITC) Regulations: Insights and Legal Perspectives

June 1, 2024 10068 Views 0 comment Print

Gain insights into Input Tax Credit (ITC) regulations, including eligibility criteria, burden of proof, legal perspectives, and implications of supplier non-payment. Stay compliant with CGST Act stipulations.

Blocked Input Tax Credit (ITC) in GST under section 17(5)

May 31, 2024 2292 Views 0 comment Print

Understanding blocked credit under GST: Learn about the tests for claiming Input Tax Credit (ITC) and the restrictions under section 17(5). Get insights into eligibility criteria and implications.

Input Tax Credit not admissible on Rotary Parking System: AAR Tamilnadu

May 30, 2024 357 Views 0 comment Print

Explore the detailed analysis and ruling on Input Tax Credit eligibility for Rotary Parking System based on the case of Arthanarisamy Senthil Maharaj (GST AAR Tamilnadu).

Claim of credit depends upon fulfilment of ITC conditions, not when it auto populated in GSTR-2B

May 29, 2024 1338 Views 0 comment Print

Telangana AAR rules ITC claims depend on conditions met, not GSTR-2B auto-population. Learn about the Noori Travels case and its implications.

Reversal of Erroneously Availed ITC TRAN-I: HC directs re-adjudication

May 28, 2024 543 Views 0 comment Print

Delhi High Court considers the non-application of mind by the Proper Officer, directing re-adjudication on reversal of erroneously availed ITC TRAN-I.

Purpose of IBC is reorganization & insolvency resolution, not debt recovery: NCLAT Delhi

May 28, 2024 216 Views 0 comment Print

NCLAT clarifies that absence of GST refund/ITC claim in demand notice or Form 5 is not grounds for default under CIRP as per Section 9 of IBC.

GST registration Cancellation with retrospective effect cannot be mechanical

May 27, 2024 342 Views 0 comment Print

The court observed that the cancellation of registration with retrospective effect cannot be mechanical and must be based on objective criteria. Mere non-filing of returns does not warrant retrospective cancellation covering the period when the returns were filed and the taxpayer was compliant. A

Alleged Excess ITC Claim: Delhi HC Quashes Order for Failure to Consider Petitioner’s Reply

May 27, 2024 300 Views 0 comment Print

Read the detailed analysis of MAA Padmawati Lamination Vs Commissioner Delhi Goods And Service Tax & Others case. Delhi High Court remands SCN for readjudication.

Proper Officer Must Consider Taxpayer’s Response before passing the order: Delhi HC

May 27, 2024 519 Views 0 comment Print

Delhi High Court quashes a Rs. 7 crore GST demand, emphasizing the need for the proper officer to consider replies on merits. Details of the judgment.

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