The Goods and Services Tax Network ( GSTN ) has issued an advisory introducing biometric-based Aadhaar authentication and document verification for GST registration applicants in Haryana, Manipur, Meghalaya, and Tripura, effective from December 7, 2024.

A staggering 93,000 candidates attempt the Chartered Accountant ( CA ) exam each year in India, with a passing rate of about 25%. The professional tag of a ‘CA’ is one that is coveted by

The Joint Commissioner (Appeals), being the First Appellate Authority of Goods and Services Tax (GST) matters recently affirmed that no refund of voluntarily paid tax or reversal of Input Tax Credit (ITC) already paid may

The Directorate General of Foreign Trade ( DGFT ), through Trade Notice No. 13/2023-24 dated 16th August 2024, has announced the launch of the enhanced Preferential Certificate of Origin ( eCoO ) 2.0 system. This

The Uttar Pradesh State Appellate Authority for Advance Ruling ( AAAR ) recently ruled that the manufacture of ‘cream’ to be used in food or cake preparation shall attract 5% Goods and Services Tax (

This annual round-up analytically summarizes the key Direct and Indirect Tax Judgments of the Supreme Court and all High Courts of India reported at Taxscan.in during 2024. Confiscation of Digital Multifunction Equipment due to Non-payment

This Annual round-up analytically summarizes the key Indirect Tax-Goods and Services Tax rulings of the Authority for Advance Rulings (AAR) and Appellate Authority for Advance Ruling (AAAR) reported at Taxscan.in during 2024. GST ITC Claims

This annual round-up analytically summarises the key Goods and Services Tax Advance Rulings of the Authority for Advance Rulings (AAR) and Appellate Authority for Advance Ruling (AAAR) reported at Taxscan.in during 2024. GST leviable on

The Employees' Provident Fund Organisation ( EPFO ) has issued a new circular to address problems with linking Aadhaar to Universal Account Numbers ( UAN ) for certain employees. This follows feedback from field offices

In a significant case, the Authority for Advance Ruling ( AAR ) has held that 1.5% Goods and Services Tax ( GST ) applicable to service of construction of affordable residential apartment under Real Estate

This Annual round-up analytically summarizes the key Indirect Tax-Goods and Services Tax rulings of the Authority for Advance Rulings ( AAR ) and Appellate Authority for Advance Ruling ( AAAR ) reported at Taxscan.in during

As an advanced step towards digitalisation, the rollout of PAN 2.0 marks a drastic evolution in India’s tax administration system. This new version of the Permanent Account Number (PAN) aims to integrate advanced technologies such

In a recent case, the Vishakapatanam bench of the Income Tax Appellate Tribunal ( ITAT ) directed the department to grant full TDS credit to the assessee as he is a commission agent. It noted

The Rajasthan Authority For Advance Ruling ( AAR ) held that slaked lime containing less than 98% of  calcium oxide and calcium hydroxide classifiable as slaked lime. The authority ruled that  classification and HSN for

The GST Network ( GSTN ) has introduced a new functionality for biometric-based Aadhaar authentication and document verification for GST registration applicants in Madhya Pradesh, effective from November 27, 2024. This amendment concurred with Rule