Goods and Services Tax : Understand the new GST adjudication process under Section 74A for determining tax, interest, and penalties from FY 2024-25 onwards...
Goods and Services Tax : Budget 2024 introduces new sub-sections in Section 16 of CGST Act to regularize Input Tax Credit claims past the deadline, aiding ...
Goods and Services Tax : Understand Input Tax Credit (ITC) under GST: Learn about eligibility, conditions, and types of ITC. Stay updated with latest amend...
Goods and Services Tax : Understand the time limit to avail Input Tax Credit (ITC) under Reverse Charge Mechanism (RCM) and the implications for registered...
Goods and Services Tax : Explore the nuances of input tax credit under GST and its commercial expediency, drawing parallels with income tax jurisprudence 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 : Join our live webinar on Block Credit in GST u/s 17(5) to understand ITC, eligibility criteria, and critical provisions. Expert in...
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...
Goods and Services Tax : Explore the limitations and settlements regarding GST input tax credit, including late fees, penalties, and recent amendments. Dis...
Goods and Services Tax : Rajasthan HC rules on N.H. Lubricants case involving fake firms and ITC claims. Court directs petitioner to seek alternative remed...
Goods and Services Tax : Delhi HC upholds provisional bank account attachment in ITC fraud case. Petitioner failed to prove attachment was unwarranted. Cas...
Goods and Services Tax : Madras High Court orders reconsideration of Silk Junction vs Deputy State Tax Officer case over GSTR 1 and e-way bill mismatch....
Goods and Services Tax : Read the Madras High Court's judgment restoring GST registration due to COVID-19 and ill-health reasons, setting conditions for co...
Goods and Services Tax : Delhi High Court permits Steelmart India to contest GST show cause notice (SCN) despite not receiving the memo, addressing allegat...
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, ...
Goods and Services Tax : Clarification on ITC entitlement for insurance companies on motor vehicle repairs under reimbursement claim settlement as per CGST...
Goods and Services Tax : Explore the detailed minutes and recommendations from a recent Grievance Redressal Meeting chaired by the Principal Chief Commissi...
Goods and Services Tax : Catch up on the latest CBIC updates including legacy cases, gold smuggling bust, GST fraud crackdown, and inspiring achievements. ...
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...
Explore the recent Kerala High Court judgment on the validity of Section 16(2)(c) and 16(4) of the CGST Act, analyzing the nature of Input Tax Credit claims and constitutional provisions.
Kerala High Court upholds constitutional validity of GST Sections 16(2)(c) and 16(4), extends ITC availment date to November 30 retrospectively from FY 2017-18.
Delhi High Court orders re-evaluation of Show Cause Notice against MSW Solutions Ltd., citing non-application of mind by proper officer. Read the full judgment.
Learn about the procedures, rules, and practical insights for transferring unutilized Input Tax Credit (ITC) during a demerger under India’s GST regime, as detailed in Circular No. 133/03/2020-GST.
Delve into the complexities of Rule 86A under the GST Act, exploring its provisions, conditions, and implications for the electronic credit ledger (ECL), and understand the debate surrounding negative blocking.
Calcutta HC rules IGST credit wrongly claimed instead of CGST and SGST need not be reversed. Key details on the Cosyn Limited case inside.
Understand the constitutional validity of sections 16(4) and 16(2)(c) of the CGST Act, 2017, as discussed in the recent Kerala High Court ruling on input tax credit.
Kerala HC in M.Trade Links Vs Union Of India extends ITC claim deadline to November 30, effective from July 2017, easing GST compliance for taxpayers
Understand the eligibility of Input Tax Credit (ITC) under GST law for HVAC systems, lifts, and similar equipment. Examine legal provisions and rulings to determine if ITC applies to these immovable property components.
Delhi High Court orders GST registration cancellation from SCN issue date in Udayraj Yadav vs. Sales Tax Officer. Learn the key points and implications of the judgment.