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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 1242 Views 0 comment Print

Utilisation of Wrong ITC: Should Interest be levied When Overall Credit Is Sufficient?

Goods and Services Tax : Should interest apply on wrong ITC claims under GST if overall credit is sufficient? A look at legal interpretations and implicati...

April 10, 2025 4644 Views 3 comments Print

Financial Year 2025-26: Key GST Compliance  

Goods and Services Tax : Stay updated on GST compliance for FY 2025-26. Learn about e-invoicing, ISD, credit note management, ITC reconciliations, HSN code...

April 9, 2025 11484 Views 0 comment Print

Input Service Distributor (ISD) Applicable w.e.f 1st April 2025

Goods and Services Tax : From April 1, 2025, ISD registration under GST is mandatory for distributing input service ITC across branches. Applies only to se...

April 7, 2025 1971 Views 0 comment Print

Limitations of Rule 39(1A) in CGST Rules for Transferring Input Tax Credit

Goods and Services Tax : Explore constraints of CGST Rule 39(1A) in transferring input tax credits, impacting working capital and compliance for businesses...

April 6, 2025 1101 Views 1 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 6369 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 1194 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 12798 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 8643 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 1098 Views 0 comment Print


Latest Judiciary


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 183 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 105 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 666 Views 0 comment Print

Gujarat HC Quashes ITC Denial Under Sec 16(4), Remands Case Citing Retrospective Sec 16(5)

Goods and Services Tax : Gujarat HC quashes orders denying ITC under Sec 16(4) to Shiv Construction. Remands case due to retrospective Sec 16(5) allowing I...

April 7, 2025 1182 Views 0 comment Print

GST Not Payable on Goods Lost in Transit, But ITC Reversal Required: AAR Gujarat

Goods and Services Tax : Gujarat AAR rules Inox Air not liable for GST on transit loss of gases, but must reverse ITC on inputs used in lost goods....

April 4, 2025 723 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 519 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 7956 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 1695 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 22719 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 18909 Views 0 comment Print


Inverted Duty Structure and refund of ITC

July 10, 2024 6876 Views 0 comment Print

Understand the Inverted Duty Structure in GST and how to claim refunds on unutilized Input Tax Credit (ITC). Explore detailed insights and procedures for businesses in India.

AAR cannot give ruling on Sub Judice, Inadmissible & Beyond Jurisdiction issues

July 9, 2024 489 Views 0 comment Print

Explore the detailed ruling of Srinivas Plywoods’s GST AAR in Karnataka. Learn about input tax credit on property rentals, RCM on freight, and GST implications for businesses with multiple operations under one GST number.

GST Interest Applies from Tax Due Date to Deposit in Electronic Cash Ledger

July 9, 2024 2610 Views 1 comment Print

Explore the Gujarat High Court’s judgment on CGST interest under Section 50, clarifying it’s payable from deposit to electronic cash ledger, not filing return. Read the full text analysis here.

HC allows filing of Revised GSTR-3B Return to correct error in filing

July 9, 2024 663 Views 0 comment Print

Madras High Court quashes GST demand due to GSTR 3B filing error. Allows Bright Hardware to rectify returns and orders a fresh hearing.

Bail Can’t Be Refused on Mere Evidence Tampering Apprehension in GST Case

July 9, 2024 480 Views 0 comment Print

Andhra Pradesh High Court grants anticipatory bail in a GST ITC fraud case, emphasizing that mere apprehension of evidence tampering isn’t grounds to refuse bail.

GST rate on marine engine, fitter to fishing vessel: AAR allows Application withdrawal

July 9, 2024 72 Views 0 comment Print

Explore the full text of the withdrawal order by the Authority for Advance Ruling, Karnataka, regarding GST rates on marine engines. Understand implications under CGST and KGST Acts.

Deferred Payment Remedy for Taxpayers Facing Financial Instability: Filing Form GST DRC-20

July 8, 2024 1587 Views 0 comment Print

Explore how taxpayers can manage GST liabilities with Form GST DRC-20 under Section 80. Learn about instalment options, eligibility, and procedural insights in this detailed guide.

Input Tax Credit eligible on Contract Staffing Services: AAR Tamilnadu

July 6, 2024 1374 Views 0 comment Print

Explore GST AAR Tamilnadu Advance Ruling No 10/ARA/2024 on eligibility of Input Tax Credit for contract staffing services under GST Act, 2017. Learn key conditions and implications.

GST ITC – Honest Tax Payers Are In Trouble Story

July 5, 2024 8787 Views 1 comment Print

Discover the challenges faced by dealers when GST ITC is blocked. Learn expert advice, legal insights, and potential actions to resolve ITC issues in this detailed article.

Recipient can claim ITC on exempt services where supplier has charged GST

July 5, 2024 1848 Views 0 comment Print

Discover how the Odisha AAR allows ITC on exempt services where the supplier has charged GST. Understand conditions and implications under the CGST Act, 2017.

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