GST

Instances of fake GST registration have been reported in the last few months. The modus operandi for this involves using documents of another person and ob...

Under Section 61 of the CGST Act 2017, a proper officer can scrutinize a return and related particulars furnished by the registered person. This is done to...

Due to the non-availability of Form GST ITC- 02A on the GST Portal, the Rajasthan High Court allowed the Input Tax Credit under GST in GSTR-3B. The petitio...

The High Court of Jharkhand ruled that in case where an assessee disputes the interest liability, where the calculation or its leviability of interest is d...

Recently the Madras High Court denied to grant a refund of the amount lying in the electronic cash ledger of the assessee due to serious allegations agains...

Under GST law, GST officers can issue summons to any taxpayer requiring their attendance. There has been numerous cases wherein tax authorities issued summ...

The advent of Goods and Services Tax (GST) has proven to be a godsend for the automobile sector. The impact of the applicability of GST on used vehicles ha...

In furtherance of the efforts to combat the pandemic, the corporate sector deployed their Corporate Social Responsibility (CSR) funds to make available med...

Matching and Reconciliation under GST involves matching of data from different sets of data with a view to reach a conclusion whether the tax paid in exces...

When the Goods and Services Tax (GST) was introduced for the purpose of indirect taxation, it was envisaged that it will introduce a tech enabled complianc...

Expanding the scope of requirement for E-invoicing or real time reporting of business-to-business (B2B) sales, the finance ministry has made compulsory E-i...

The Goods and Services Tax Network (GSTN) has come out with a number of updates on GST portal at the time of filing of GST returns. These GST portal update...