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input tax credit

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Defence Against GST Credit denial Notices due to Bogus or Non-Existent Suppliers

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...

April 24, 2025 126 Views 0 comment Print

All about ITC Allocation by ISD under GST from 1st April 2025

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...

April 24, 2025 4725 Views 0 comment Print

SC on ITC for Construction Under GST: Safari Retreats Case

Goods and Services Tax : Supreme Court clarifies ITC eligibility for construction under GST in Safari Retreats case, addressing "plant" definition, functio...

April 23, 2025 888 Views 1 comment Print

Is Input Service Distributor Registration Compulsory from 1st April 2025

Goods and Services Tax : From April 1, 2025, ISD registration becomes mandatory for ITC distribution among GSTINs, replacing the cross-charge mechanism for...

April 14, 2025 792 Views 0 comment Print

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 5838 Views 0 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 6384 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 1209 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 12861 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 8658 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 1104 Views 0 comment Print


Latest Judiciary


ITC Disallowed on Exempt Sales Under Section 7(c) of UP VAT Act: SC

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...

April 24, 2025 66 Views 0 comment Print

Interest & penalty under GST not justified as wrongly availed ITC not utilised

Goods and Services Tax : Madras High Court held that imposition of interest and penalty unwarranted as Input Tax Credit wrongly availed is reversed without...

April 23, 2025 369 Views 0 comment Print

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 198 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 123 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 708 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 528 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 8010 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 1746 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 22977 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 19143 Views 0 comment Print


Seamless Flow of Input Tax Credit in GST

March 18, 2024 3723 Views 0 comment Print

Explore the challenges and complexities of Input Tax Credit (ITC) in GST, hindering the seamless flow of credits. Learn about eligibility, regulations, and practical issues.

HC directs refund of Involuntary GST paid during search with Interest

March 18, 2024 984 Views 0 comment Print

Delhi High Court directs refund of amount deposited involuntarily during search proceedings, emphasizing the lack of coercion and the need for statutory compliance.

Perquisites provided by employer to employee under contractual agreement would not be considered as Supply under GST

March 18, 2024 1251 Views 0 comment Print

Explore the Gujarat AAR ruling exempting employer-provided perks from GST, implications, ITC eligibility, and contractual agreements.

No Reversal of ITC Despite Supplier’s Non-Existence

March 18, 2024 9309 Views 0 comment Print

The issue of Input Tax Credit (ITC) under the GST regime has been a contentious subject, particularly when suppliers’ registrations are retrospectively cancelled. This article delves into recent court cases shedding light on this matter and its ramifications for taxpayers.

ITC is not available in relation to construction of immovable property which is further let out for commercial purpose

March 16, 2024 2172 Views 0 comment Print

Explore the ruling by the West Bengal Appellate Authority for Advance Ruling on Input Tax Credit (ITC) for constructing immovable property let out for commercial use.

Rajasthan HC Grants Bail in Alleged GST Fraud Case of Rs. 11.30 Crores

March 16, 2024 1341 Views 0 comment Print

Saurabh Jindal & Yashik Jindal Vs Union Of India (Rajasthan High Court) In a significant legal development, the Rajasthan High Court has granted bail to Saurabh Jindal and Yashik Jindal in connection with a case involving an alleged GST fraud amounting to Rs. 11.30 crores. The bail applications were filed under Section 439 of the […]

Rs. 88.33 Crores GST Evasion: Rajasthan HC grants conditional bail

March 16, 2024 633 Views 0 comment Print

Explore the full text of the Rajasthan High Court judgment on Mohammad Shadab Kadris bail application amid GST Act violations. Legal analysis and implications covered.

Rajasthan HC Granted Bail with Deposit in GST Evasion case of Rs. 88.33 Crores

March 16, 2024 402 Views 0 comment Print

Explore the detailed analysis of the bail granted to Mohammed Ali Akram Khan vs Union of India by Rajasthan High Court. Learn about the legal intricacies and the condition of bail with a deposit.

Activities to be undertaken for GST Compliances of FY 2023-24 in March 2024

March 15, 2024 8154 Views 0 comment Print

Discover crucial GST compliance tasks for wrapping up the financial year 2023-24 smoothly. From ITC reconciliation to e-invoicing updates, ensure your business meets all obligations.

Key Year end GST Activities

March 15, 2024 14448 Views 0 comment Print

Ensure a smooth transition to the new financial year by completing crucial GST tasks. Learn about reconciliations, ITC, RCM, refunds, and more in this detailed guide.

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