After implementing the amendment in section 37(4) of the Central GST Act, 2017, the GST department has started issuing late fee for defaulters of GSTR-1. As per section 37(4), a registered person shall not be allowed

The Goods and Services Tax authorities have unearthed over Rs 31,000 crore of tax fraud committed by misuse of input tax credit (ITC) provision under the Goods and Services Tax (GST) regime during the financial

The Kerala High Court dismissed writ petition as there was relinquishment of right to prove claim for Input Tax Credit (ITC) by the assessee, Ansil Ibrahim. The present writ petition under Article 226 of the

The Goods and Services Tax Network (GSTN) has issued a detailed Advisory on the new Table 14 and 15 inserted in the GST Form GSTR-1 statement of outward supplies. The purpose of this advisory is

In an important announcement by the Central Board of Indirect Taxes and Customs (CBIC) about filing of GST Returns. From this month, 11th and 13th of every month are the dates to remember for filing

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore bench has held that the mandatory pre-deposit can be made through CGST Credit. The appellant reversed 7.5% of the duty demand through the CGST Credit

The Goods and Services Tax Network (GSTN) has reintroduced the option to file Table 6A of Form GSTR-1 separately. The Table 6A of GSTR-1 needs export details to be reported. Under GST, exports are considered

The Quarterly Return Filing and Monthly Payment of Taxes (QRMP) Scheme was introduced by the CBIC from 1st January 2021, to help small taxpayers by way of reducing their compliance burden. The article covers the

The Central Board of Indirect Taxes and Customs (CBIC) has increased the tenure of the Anti-Profiteering Authority from 4 years to 5 years. The Board has notified the Central Goods and Services Tax (Ninth Amendment)

A New Functionality has been updated on the Goods and Services Tax Network ( GSTN ) enabling the taxpayers to file Appeal against the Advance Ruling Authority. “Once an advance ruling is issued by an

The Goods and Services Tax Network (GSTN) has issued an advisory on the due date extension for reporting the opening balance for Goods and Services Tax (GST) Input Tax Credit (ITC). The advisory reads as

The Goods and Service Tax Network (“GSTN”) has issued an Advisory dated June 29, 2023, on online compliance pertaining to liability/difference appearing in GSTR1 – R3B (DRC-01B). It was informed that GSTN has developed functionality

The Central Information Commission (CIC) dismissed an appeal holding that Information sought on quarterly wise Goods and Service Tax (GST) Input Tax Credit (ITC) is not material information under the Right to Information Act, (RTI)

In a major relief to the businesses struggling with the second wave of coronavirus pandemic ravaging the country, the Central Board of Indirect Taxes and Customs (CBIC) has extended the due date for filing of GSTR-1with information

The Goods and Services Tax (GST) authorities had nabbed over 29,000 fake firms involved in fake invoice creation to claim the Input Tax Credit (ITC). As per available reports, these efforts have resulted in savings