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...
Goods and Services Tax : Supreme Court clarifies ITC eligibility for construction under GST in Safari Retreats case, addressing "plant" definition, functio...
Goods and Services Tax : From April 1, 2025, ISD registration becomes mandatory for ITC distribution among GSTINs, replacing the cross-charge mechanism for...
Goods and Services Tax : Understand recent Supreme Court decisions on GST ITC denial due to supplier errors. Learn about taxpayer rights to correct genuine...
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...
Goods and Services Tax : KSCAA highlights practical GST challenges in Sec 128A & Sec 16(4), urging clarifications on appeals, ITC, interest waivers, and mu...
Goods and Services Tax : Learn about India's efforts to combat fake ITC frauds, including special drives, legal actions, and GST guidelines for enforcement...
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...
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...
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...
Goods and Services Tax : Madras High Court held that imposition of interest and penalty unwarranted as Input Tax Credit wrongly availed is reversed without...
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...
Goods and Services Tax : Karnataka HC sets aside orders against MMIL over delayed ITC claim, remands case for reconsideration under amended Finance Act, 20...
Goods and Services Tax : Chhattisgarh High Court grants bail to Rohit Singla in a GST fraud case, citing delayed trial and conditions for release....
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...
Goods and Services Tax : CBIC unveils trade facilitation measures, combats counterfeit currency, and detects ₹80 crore GST fraud. Key developments from I...
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...
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...
Goods and Services Tax : GSTN issues advisory on the new Invoice Management System (IMS) for accepting or rejecting supplier invoices, impacting GSTR-2B an...
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...
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.
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.
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.
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.
Madras HC remands Orient Electricals & Engineers India’s case on GST liability and ITC reversal for reconsideration, highlighting procedural fairness and 12.5% pre-deposit.
Explore the Madras High Court’s decision in Banyan Engineers Contractors Vs Deputy State Tax Officer-2 regarding GST liabilities and the necessity of court intervention. Read the full text of the judgment here.
Madras HC sets aside original order, directs it to be treated as SCN in Tvl. Anandh Store Vs CTO case, allowing petitioner to reply. Read full judgment.
Madras HC rules against tax demand on post-sale discounts via financial credit notes, emphasizing incorrect GST interpretations by the assessing officer.
Under Regulation 10(n), a Customs Broker is not responsible for continuous client surveillance. Once address verification is done, any client’s address change without informing authorities isn’t the broker’s fault.
Read how Madras High Court remanded an appeal in Tvl. Raunaq Foundations vs Deputy Commissioner (ST) over GST debits without hearing the petitioner.
