Year of Issuance of Invoice under RCM against Supplies by Unregistered Supplier is the relevant Financial Year for Availment of ITC, clarifies GST Council
The Goods and Services Tax ( GST ) Council met for the 53rd time recently and one of the major clarifications issued by the council pertains to that...
![Auditor fails to Respond to GST Notices due to Illness: Madras HC directs to Provide Hearing Opportunity on 10% Pre-deposit [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Madras-High-Court-GST-GSTR-3B-GSTR-2A-GST-Notices-taxscan.jpg "Auditor fails to Respond to GST Notices due to Illness: Madras HC directs to Provide Hearing Opportunity on 10% Pre-deposit [Read Order]")
Refund Application for Unutilized ITC cannot be rejected due to Non-Registration of GST: Himachal Pradesh HC orders Reconsideration [Read Order]
The Himachal Pradesh High Court has ordered reconsideration of a refund application for unutilized Input Tax Credit ( ITC ), stating that it cannot be rejected solely due to non-registration of Goods...
![Refund Application for Unutilized ITC cannot be rejected due to Non-Registration of GST: Himachal Pradesh HC orders Reconsideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Himachal-Pradesh-High-Court-GST-Refund-application-for-Input-Tax-Credit-Input-Tax-Credit-taxscan.jpg "Refund Application for Unutilized ITC cannot be rejected due to Non-Registration of GST: Himachal Pradesh HC orders Reconsideration [Read Order]")
Voluntary Disclosure does not align with Provisions for Misreporting or Suppression u/s 270A(9) of GST Act: Rajasthan HC [Read Order]
The Rajasthan High Court ruled that voluntary disclosure misreporting of GST ( Goods and Services Tax ) Input Tax Credit ( ITC ) during scrutiny negated the basis for misreporting under the Section...
![Voluntary Disclosure does not align with Provisions for Misreporting or Suppression u/s 270A(9) of GST Act: Rajasthan HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/GST-rajasthan-high-court-Voluntary-Disclosure-Provisions-for-Misreporting-Suppression-Provisions-taxscan.jpg "Voluntary Disclosure does not align with Provisions for Misreporting or Suppression u/s 270A(9) of GST Act: Rajasthan HC [Read Order]")
![Half-Yearly GST Digest: AAR & AAAR Rulings 2024 [Part II]](https://www.taxscan.in/wp-content/uploads/2024/06/Half-Yearly-GST-Digest-AAR-AAAR-Rulings-2024-Part-II.jpg "Half-Yearly GST Digest: AAR & AAAR Rulings 2024 [Part II]")
100% Penalty imposed on wrong ITC availment u/s 74 GST Act without Recording Reasons: Madras HC remands for Reconsideration on 10% Pre-deposit [Read Order]
In a recent ruling, the Madras High Court ruled the imposition of a 100% Goods and Services Tax ( GST ) penalty for erroneous Input Tax Credit ( ITC ) under Section 74 of the GST Act. The court noted...
![100% Penalty imposed on wrong ITC availment u/s 74 GST Act without Recording Reasons: Madras HC remands for Reconsideration on 10% Pre-deposit [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/madras-high-court-GST-GST-Act-ITC-Input-Tax-Credit-Section-74-TAXSCAN.jpg "100% Penalty imposed on wrong ITC availment u/s 74 GST Act without Recording Reasons: Madras HC remands for Reconsideration on 10% Pre-deposit [Read Order]")