Goods and Services Tax : Summary: “Rule 54(1A) of the CGST Act permits a normal GSTIN to issue invoices to an Input Service Distributor (ISD) within the...
Goods and Services Tax : Article examines eligibility of Input Tax Credit (ITC) under GST regime on Employees’ Deposit‑Linked Insurance (EDLI) policy. ...
Goods and Services Tax : Input Tax Credit (ITC) is backbone of Goods and Services Tax (GST) framework, enabling seamless flow of credit across value chain....
Goods and Services Tax : 1. Introduction to Duty Credit Scrips (DCS) Duty Credit Scrips (DCS) are export promotion incentives granted by the Government of ...
Goods and Services Tax : This article examines the complex legal landscape of GST on ocean freight for Indian imports, covering valuation, reverse charge, ...
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 : The Madras High Court has allowed a GST registration cancellation to be set aside for non-filing of returns, granting opportunity ...
Goods and Services Tax : Patna High Court examines if ITC can be denied when goods are delivered directly to end consumers and not physically received by t...
Goods and Services Tax : The Delhi High Court has ruled against the "negative blocking" of Electronic Credit Ledgers, citing that such actions exceed the s...
Goods and Services Tax : Delhi High Court rules bona fide purchasers cannot be denied Input Tax Credit due to seller's tax default; cites Article 14....
Goods and Services Tax : Delhi High Court examines constitutional validity of DVAT Act Section 9(2)(g), impacting Input Tax Credit claims due to selling de...
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...
The Kerala High Court has ruled that Input Tax Credit cannot be denied merely for availing it under a wrong head in the Electronic Credit Ledger, treating it as a unified fund.
The AAR ruled that a TR-6 challan, even when read with an SVB order and tax authority letters, is not an eligible document for availing ITC.
Allahabad HC rules buyers can claim ITC even if suppliers default on tax payments/returns, provided buyer complied. Department must pursue defaulting supplier.
Delhi High Court directs a personal hearing on Delhi MSW Solutions Limited’s pending rectification application for an ITC demand, upholding natural justice principles.
Allahabad High Court rules Rule 86A permits negative blocking of GST Input Tax Credit as a security measure, dismissing challenges and emphasizing objections via Rule 86A(2).
Delhi High Court dismisses Jasmeet Trading Company’s writ petition challenging GST ITC fraud allegations, directing appeal, and following ‘Mukesh Kumar Garg’ precedent.
Explore the impact of mandatory Input Service Distributor (ISD) compliance under GST, effective April 1, 2025. Understand its complexities, from ITC distribution and RCM handling to cross-charge distinctions, and learn how businesses can navigate these changes.
Maharashtra AAR ruled that the Section 16(4) time limit applies to Input Tax Credit claimed via a Bill of Entry for imported goods, affirming deadline for all ITC claims.
Rajasthan High Court grants bail to Ankit Jain in a GST fraud case, citing Supreme Court precedents, filed charge-sheet, and the nature of evidence.
Calcutta High Court remands Bajaj Wheels tax case to adjudicating authority for fresh decision, citing appellate order’s lack of explicit directions.
