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...
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 : 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 prohibition from allowing input tax credit is a statutory mandate, and the view taken by the orders impugned, in the facts and...
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 : 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...
Ravisandran Vs Assistant Commissioner (ST): Detailed analysis of Madras High Court’s order requiring 10% pre-deposit to contest GST proceedings, setting aside confirmed tax liability and penalty.
Ravi Chitra Vs Assistant Commissioner: Madras HC mandates proof of goods movement in ITC dispute. Full judgment & analysis here.
Delhi HC overturned a GST demand order due to officer’s failure to consider taxpayer’s detailed reply and remitted case for re-adjudication, granting petitioner an opportunity to provide further clarification.
Explore Section 18(6) of CGST Act regarding GST reversal on capital goods sale. Analysis of Rule 40(2) vs. Rule 44(6) methods & reflection in GSTR forms explained.
Delhi High Court directs re-adjudication of a CGST Act order due to lack of natural justice principles. Full text of the judgment provided.
In Roshan Fruits India Pvt Ltd vs Assistant Commissioner (ST), Madras High Court directs GST Dept to dispose of rectification petition regarding ITC availed within 1 month.
Understand the time limit for re-availment of Input Tax Credit (ITC) under GST law. Explore the legal provisions, scenarios, and expert analysis on this crucial aspect.
Avoid litigation! Understand crucial pointers for Input Tax Credit (ITC) under GST: invoice requirements, GSTR-2B, receipt of goods, supplier tax payment, time limits, and blocked credits.
Delhi High Court quashes a defective Show Cause Notice on GST demand, ruling it vague and lacking details. Detailed analysis and implications provided.
Delhi High Court orders re-adjudication in the Anita Bansal Vs Union of India case due to the petitioner’s inability to attend the hearing regarding Input Tax Credit (ITC) following her husband’s death.
