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CBIC Clarification: ITC Time Limit on RCM Supplies From Unregistered Persons

Goods and Services Tax : Understand CBIC's Circular No. 211/5/2024-GST clarifying the ITC time limit under section 16(4) of CGST Act for supplies under RCM...

June 30, 2024 441 Views 0 comment Print

Fair Play: Equal GST Treatment for Domestic and Foreign Affiliate Services

Goods and Services Tax : Understanding new GST circular: Equal treatment for domestic and foreign affiliate services. Find out how this impacts cross-borde...

June 30, 2024 198 Views 0 comment Print

Circular Simplified: ITC availment Time Limit on Supplies from Unregistered Persons

Goods and Services Tax : Understand CGST Act's Section 16(4) time limits for claiming ITC on RCM supplies from unregistered persons, clarified in SEBI's Ci...

June 29, 2024 2202 Views 0 comment Print

Input Service Distributor (ISD) provisions under GST

Goods and Services Tax : Learn about the Input Service Distributor (ISD) mechanism under GST, its current clarifications, future changes, and how it impact...

June 29, 2024 354 Views 0 comment Print

Penalty not leviable on wrongly availed ITC, reversed without utilization

Goods and Services Tax : Madras High Court in Greenstar Fertilizers Limited v. The Joint Commissioner (Appeals) clarifies that penalties under CGST Act Sec...

June 29, 2024 378 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 12621 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 549 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 2277 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 483 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 468 Views 0 comment Print


Latest Judiciary


CA Certificate not required to claim refund of unutilized ITC: Delhi HC

Goods and Services Tax : Learn about the Delhi High Court's ruling in Svera Agro Ltd. v. Commissioner of Central Tax, stating CA certificates are not neede...

June 25, 2024 750 Views 0 comment Print

Delhi HC Restricts Retrospective GST Registration Cancellation

Goods and Services Tax : The Delhi High Court limits retrospective GST registration cancellation, affecting ITC denial. Read the detailed analysis of Prime...

June 25, 2024 213 Views 0 comment Print

Unreasoned GST order cannot be Sustained: Madras HC

Goods and Services Tax : Read the full text of Madras High Court's judgment in Jupiter & Co. vs Deputy State Tax Officer. The court rules that an unreasone...

June 25, 2024 558 Views 0 comment Print

GST refunds cannot be denied solely for Manual applications instead of online

Goods and Services Tax : Himachal Pradesh High Court overturns rejection of manual GST refund applications, orders reconsideration under Rule 97A for AMN L...

June 24, 2024 216 Views 0 comment Print

HC directs Reconsideration of 100% Penalty on wrongly availed ITC for Car Purchase

Goods and Services Tax : Explore Madras High Court's reconsideration of 100% penalty on Input Tax Credit (ITC) availed for car purchase in Jayasri Traders ...

June 24, 2024 243 Views 0 comment Print


Latest Notifications


Input Tax Credit on Ducts & Manholes Used in Optical Fiber Cable Networks

Goods and Services Tax : Clarification on the availability of input tax credit for ducts and manholes used in optical fiber cable networks under CGST Act, ...

June 26, 2024 156 Views 0 comment Print

ITC Entitlement for Insurance Companies on Motor Vehicle Repair Expenses under Reimbursement Claims

Goods and Services Tax : Clarification on ITC entitlement for insurance companies on motor vehicle repairs under reimbursement claim settlement as per CGST...

June 26, 2024 162 Views 0 comment Print

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 2139 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 417 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 3192 Views 0 comment Print


GST implications on canteen and transport services to employees

June 3, 2024 11619 Views 0 comment Print

Explore the GST implications on canteen and transport services provided by Zentiva Pvt Ltd to its employees as per the recent Gujarat AAR ruling.

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

June 3, 2024 3354 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 10278 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 2949 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 399 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 1413 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 558 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 234 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 366 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 312 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.

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