Goods and Services Tax : Learn about claiming refunds for excess amounts in your GST Electronic Cash Ledger. Understand the process, requirements, and step...
Goods and Services Tax : Section 34(2) of CGST Act allows a supplier to issue a credit note to adjust the taxable value or tax payable in case of: Post-s...
Goods and Services Tax : The Input Service Distributor (ISD) mechanism under GST enables businesses with multiple branches to centrally receive and allocat...
Goods and Services Tax : From April 1, 2025, ISD registration is mandatory for businesses distributing input tax credit on services across multiple offices...
Goods and Services Tax : Understand ITC reversal rules for banks & NBFCs. Compare Rule 38 & Rule 42 for ITC claims, exemptions, and GSTR-3B reporting. Find...
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 : Delhi High Court sets aside GST demand on DLF Home Developers, ruling that the issue will be adjudicated by DGGI. Read details o...
Goods and Services Tax : Gujarat High Court grants bail to Harsh Vinodbhai Patel in GST fraud case involving ₹22 crore input tax credit. Court cites comp...
Goods and Services Tax : Assessee clarified that Form ST-3 was incorrect as some of the invoices inadvertently remained unaccounted for the said period and...
Goods and Services Tax : Kerala HC rules that availing CGST/SGST credit instead of IGST does not lead to revenue loss. Orders reconsideration of penalty on...
Goods and Services Tax : Madras High Court sets aside GST interest and penalty order, citing prior ITC reversal. Petitioner gets a final chance to file obj...
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 the legal analysis of claiming ITC for warehouse construction costs and its impact on tax for renting services, based on a recent GST ruling.
Explore the constitutional validity of Anti-Profiteering provisions under GST, their impact on businesses and consumers, and the legal discourse surrounding them.
Learn from Associated Switch Gears and Projects Ltd. case how Allahabad HC ruled that GST Authorities cant raise new grounds beyond those in the Show Cause Notice. Analysis included.
Learn from Aryan Timber Store v. Sale Tax Officer case how Delhi HC ruled that GST registration cant be cancelled retroactively due to unfiled returns. Analysis included.
Madras High Court quashes rejection of refund claim by Flow Link Systems Pvt. Ltd. Detailed analysis on the court’s decision and its implications.
Explore the limitations and settlements regarding GST input tax credit, including late fees, penalties, and recent amendments. Discover how the government addresses concerns and ensures justice for traders.
Explore how the implementation of GST in India has affected income inequality and living standards. Analysis of tax collection improvements and official data.
Details of how GST authorities detected 4,153 fake firms evading input tax credit worth Rs. 12,036 crore. Steps taken to prevent financial crimes.
Explore how the Ministry of Finance unearthed Rs. 44,000 crore bogus input tax credit claims in GST. Details of measures taken to address systemic failures.
Read the detailed judgment of the Madhya Pradesh High Court in the case of Patanjali Ayurved challenging a GST adjudication order, highlighting violations of natural justice.
